Schnarr v. United States

MEMORANDUM AND OPINION

LIMBAUGH, District Judge.

This is an action for a wrongful levy, pursuant to Section 7426(b) of the Internal Revenue Code of 1986, as amended (26 U.S.C.) (hereinafter the “Code”) and 28 U.S.C. Section 1346(e). The plaintiffs seek (1) an injunction prohibiting the IRS from selling at public auction, a truck used by the taxpayer, Duncan Contractors, Inc. (“Duncan”), (2) a determination of the priority of the federal tax liens of the United States vis-a-vis the plaintiffs’ security interest in the truck, and (3) damages as set forth in Section 7426(b)(2)(c) of the Code.

The…