United States v. Birco Mining Co. (In Re Birco Mining Co.)

OPINION

STEPHEN B. COLEMAN, Bankruptcy Judge.

The Government in this case in effect contends that after a levy under Sections 6321 and 6322, International Revenue Code of 1954, is made upon a taxpayer title to the property passes to the United States and such levy is an absolute appropriation in law, citing United States v. Pittman, 449 F.2d 623, 626 (7th Cir. 1971), and is “tantamount to a transferral of ownership” Sullivan v. United States, 333 F.2d 100, 116 (3rd Cir. 1964).

Referring further to the Government’s brief, the contention is made mere service of the notice of levy constitutes a…