United States v. Morey

ORDER

RALPH G. THOMPSON, Chief Judge.

Before the court are cross-motions for summary judgment in the captioned cause. By this motion, the United States (“IRS”) seeks judgment against the defendant, James Michael Morey, pursuant to 26 U.S.C. § 6332, 1 based upon his failure to honor a levy in the original amount of $55,502.61 served upon him by the Internal Revenue Service. Section 6332(d)(1) imposes personal liability for failure to honor a levy with damages to be measured by the value of the taxpayer’s property or property rights, not surrendered, but not exceeding the amount of the levy. The…