Smith v. United States

BALDOCK, Circuit Judge.

Plaintiff-appellant James L. Smith (taxpayer) brought this action against various government defendants and his private employer on July 8, 1983, seeking: (1) injunc-tive relief from a federal tax levy on his wages, (2) restitution of monies collected pursuant to that levy, and (3) attorney’s fees. The levy was based on an IRS assessment of taxpayer’s 1981 tax liability in the amount of $13,975.59. On April 22, 1983, a notice of levy was issued to taxpayer’s employer (Sun Refining and Marketing Co.) by defendant-appellee Norrell C. Smith, a revenue agent. The IRS had…