Carter v. United States

OPINION

COLE, Circuit Judge.

The United States appeals the order of the district court granting summary judgment to Linda Carter on her complaint that the Internal Revenue Service (“IRS”) wrongfully levied a mutual fund account which had been awarded to her in a divorce judgment, in order to collect on an outstanding tax liability of Carter’s former husband, Todd Brooks. In granting partial summary judgment to Carter, the district court held that the levy was wrongful because Carter was a judgment lien creditor entitled to priority over the federal tax hen against Brooks and thus entitled to…