United States v. Newhard

MARSH, District Judge.

In this action the United States seeks to attach the accrued wages of the defendant Newhard in the hands of his employer, the County of Fayette, to enforce tax liens which arose because of certain assessments of Federal Insurance Contribution and Withholding Taxes against Newhard which were made in connection with his operation of a private business and which he has failed to pay. The defendant Karolcik, the Treasurer of the County of Fayette, filed an answer to the complaint in which he admits that he is holding $359.54 as wages due and payable to Newhard, pending the…