William L. Comer Family Equity Trust v. United States

FINDINGS OF FACT AND CONCLUSIONS OF LAW

JAMES HARVEY, District Judge.

This is a wrongful levy action brought pursuant to 26 U.S.C. § 7426. The plaintiffs assert that the Internal Revenue Service (IRS), in attempting satisfaction of income tax deficiencies owed by William L. and Myra Comer, levied against property owned by the plaintiffs. The government, conversely, contends that the plaintiffs are merely the “alter ego” of the taxpayers, and that therefore the IRS properly levied against the relevant property. The Court’s sole function is to therefore determine, for purposes of the challenged…