United States v. McPherson

MEMORANDUM OPINION AND ORDER

HIRAM H. WARD, Chief Judge.

This case is a civil action brought by the United States against the defendant William V. McPherson, Jr. (McPherson) for the purpose of obtaining a judgment against McPherson personally for failure to honor a levy under 26 U.S.C. § 6332(c). 1 The United States seeks to collect the sum of $9,149.37 from McPherson pursuant to the statute. The Court finds McPherson not liable for any amount to the United States in connection with this action because the taxpayer’s property involved was subject to an attachment or execution by a state court…