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SEMINOLE NURSING HOME v. CIR

No. 20-9005.

12 F.4th 1150 (2021)

SEMINOLE NURSING HOME, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

FILED September 2, 2021.

Attorney(s) appearing for the Case

David J. Looby , Conner & Winters, LLP, Oklahoma City, Oklahoma for the Petitioner-Appellant.

Kathleen E. Lyon , Attorney, Tax Division ( Richard E. Zuckerman , Principal Deputy Assistant Attorney General and Michael J. Haungs , Attorney, Tax Division, with her on the brief), Department of Justice, Washington, D.C., for Respondent-Appellee.

Before HARTZ, SEYMOUR, and MURPHY, Circuit Judges.

The Internal Revenue Service (IRS) may levy on the property of a taxpayer who fails to pay delinquent taxes after notice and demand. See 26 U.S.C. § 6331(a). But the Tax Code provides that the levy may be released on grounds of economic hardship. See id. § 6343(a)(1)(D). A regulation issued by the Secretary...

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