Legal Question in Tax Law in Tennessee

levy without court order?

compensation exchange for work is worker's property. property can't be lawfully seized for any reason without due process of law and courts issuing of warrent of seizure. sections 6321, 6331-43 of cfr 26 is basis for levy on income taxes. the usc parallel table: the regulating authoriity for those sections falls under cfr 27 part 70 atf. cfr 27 subject matter is alcohol tobacco firearms. persons described as subject matter are law enforcement officers, government employees. see 56 federal register section 55079: list of subjects in 27 cfr part 70. courts say in order for any title to be violated, the violator must first violate the regulating authority of that title. the sections under which levy falls as stated above in 26 cfr has no regulating authority within 26 cfr. it's regulating authority is 27 cfr. judicial action to enforce lien, 26 cfr section 7403. regulating authority falls under 27 cfr part 70. enforcement officers jurisdiction within the irs are limited to 27 cfr 70,170, and 296. not under 26 cfr. 1.if a private individual working in the private sector does not match any of the list of subjects listed within the federal register how is that person able to violate regulations of 26 cfr or 27 cfr?


Asked on 6/17/03, 2:17 pm

1 Answer from Attorneys

Lawrence Graves Coolidge & Graves PLLC

Re: levy without court order?

Please consult the following URL, which points to an article by James Maule, a tax professor at Villanova Law School:

http://vls.law.vill.edu/prof/maule/taxprotfr.htm

This debunks a wide variety of "tax protester" arguments. None of these schemes work, and they will ultimately cost you a lot of money in addition to the taxes that you will have to pay.

Best wishes,

LDWG

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Answered on 6/17/03, 2:35 pm


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