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I3 ASSEMBLY, LLC v. U.S.

3:18-cv-00599 (BKS/TWD).

439 F.Supp.3d 71 (2020)

I3 ASSEMBLY, LLC, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N.D. New York.

Signed February 12, 2020.

Editors Note
Applicable Law: 26 U.S.C. § 7426
Cause: 26 U.S.C. § 7426 IRS: Wrongful Levy for Taxes
Nature of Suit: 870 Taxes
Source: PACER

Attorney(s) appearing for the Case

For Plaintiff: Thomas A. Saitta , Aswad & Ingraham, LLP, 46 Front St., Binghamton, NY 13905.

For Defendant: Richard E. Zuckerman , Principal Deputy Assistant Attorney General, Marie E. Wicks , Trial Attorney, Tax Division, U.S. Department of Justice, P.O. Box 55, Washington, D.C. 20044.

MEMORANDUM-DECISION AND ORDER

I. INTRODUCTION

Plaintiff i3 Assembly, LLC brings this action against the United States of America under 26 U.S.C. § 7426 alleging that the Internal Revenue Service ("IRS") wrongfully levied property belonging to Plaintiff. (Dkt. No. 1).

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