Kimbrell v. First National Bank

Marshall, Judge.

This suit arose from a notice of levy served by the Internal Revenue Service on the appellee bank demanding that funds in the possession of the bank belonging to the appellant (who was represented by the IRS to be a delinquent taxpayer) be paid to the IRS to satisfy a substantial tax delinquency. Pursuant to this levy, the bank removed the sum of $9.77, the entire amount deposited with the bank by Kimbrell and *516forwarded it to the IRS. Kimbrell brought suit for an alleged unlawful conversion of his assets, complaining that the notice of levy was unlawful for a variety of…