Cathey v. United States

MEMORANDUM OPINION AND ORDER

LAKE, District Judge.

At issue is whether worker’s compensation benefits remain exempt from levy by the IRS once they have been paid to a delinquent taxpayer. Pending before the court is Plaintiffs Motion for Summary Judgment (Docket Entry No. 20). While the United States did not file an instrument styled as a motion for summary judgment, it did pray for summary judgment in its favor in the conclusion of its reply brief. (United States of America’s Reply to Plaintiffs Motion for Summary Judgment at 8) Therefore, the court will construe the United States’ reply…