Legal Opinion
Bowers v. United States
Court of Appeals for the Seventh Circuit
Decided December 20, 2012No. 12-2650PublishedCited by 4 opinions
1Opinion of the Court
*625ORDER
Gary Bowers receives Social Security retirement benefits, but in 2010 the Internal Revenue Service imposed a levy on those benefits to recover some of the $100,000 Bowers owed in unpaid taxes. The IRS began levying almost two-thirds of his monthly benefits. See 26 U.S.C. § 6331. (IRS records reveal that Bowers also receives over $40,000 annually from union pension funds.) Bowers believes that the IRS is violating 26 U.S.C. § 6331(h)(1), which prohibits the IRS from imposing a “continuing levy” on more than 15% of certain payments. He sued in federal district court for the return of funds…
2Cases cited17 opinions
- McNeil v. United StatesSupreme Court of the United States · 1993
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Nelson v. MillerCourt of Appeals for the Seventh Circuit · 2009
- Ricky Outlaw v. Herb Newkirk and Cameron Mable, in His Individual CapacityCourt of Appeals for the Seventh Circuit · 2001
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3Cited by4 opinions
- Padilla v. City of ChicagoDistrict Court, N.D. Illinois · 2013
- Justice v. KoskinenDistrict Court, District of Columbia · 2015
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- Calen v. United StatesDistrict Court, E.D. New York · 2021