Myers v. United States

OPINION

STAGG, District Judge.

On July 5, 1978, plaintiff Thomas Jerry Myers (Myers) instituted this action, contending that the Commissioner of the Internal Revenue Service (IRS) wrongfully levied on his property pursuant to two allegedly discharged tax liens. Myers sought injunctive relief and a declaration that the levy was wrongful, to clear his title to the property. This court substituted the United States as party defendant for the Commissioner, and held a preliminary injunction hearing consolidated with trial on the merits on July 26, 1978. Prior to the hearing, the court ordered the…