Legal Opinion
Keohane v. United States
Court of Appeals for the D.C. Circuit
Decided February 21, 2012No. 11-5127PublishedCited by 24 opinions
1Opinion of the Court
Opinion for the Court filed by Circuit Judge KAVANAUGH.
KAVANAUGH, Circuit Judge:
For the 1994 tax year, Paul Keohane owed about $10,000 in federal income taxes for income he earned while working in Indonesia. He did not pay those taxes. To recover the unpaid taxes, the IRS eventually issued what is known as a single paper levy on Keohane’s Social Security benefits. That paper levy automatically took nearly 40% of Keohane’s monthly Social Security cheeks for about two years. Keohane now claims that the amount levied each month exceeded a statutory cap on monthly levies.
Of course, now that the…
2Cases cited16 opinions
- Arbaugh v. Y & H Corp.Supreme Court of the United States · 2006
- National Railroad Passenger Corporation v. MorganSupreme Court of the United States · 2002
- Henderson v. ShinsekiSupreme Court of the United States · 2011
- Reed Elsevier, Inc. v. MuchnickSupreme Court of the United States · 2010
- Jacqueline P. Taylor v. Federal Deposit Insurance Corporation and Ricki Helfer, Chairman, FdicCourt of Appeals for the D.C. Circuit · 1997
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3Cited by24 opinions
- Earle v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 2012
- Appalachian Voices v. McCarthyDistrict Court, District of Columbia · 2013
- Leiterman v. NapolitanoDistrict Court, District of Columbia · 2014
- Motley-Ivey v. District of Columbia Metropolitan Police DepartmentDistrict Court, District of Columbia · 2013
- Satterlee v. Commissioner of Internal RevenueDistrict Court, District of Columbia · 2016
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