Scheafnocker v. Commissioner

OPINION OF THE COURT

Joanne Scheafnocker appeals the District Court’s order dismissing her complaint, on a finding that her wrongful levy claim is time-barred. She raises procedural due process issues because she did not receive any notice that the IRS had levied funds she held jointly with her ex-husband. We conclude that Scheafnocker has sufficiently pleaded a constitutional claim with a distinct basis for jurisdiction. Therefore, we will vacate the District Court’s order, and remand the cause for it to consider the merits of her due process claim.

I

The merits of Scheafnocker’s wrongful levy…