Ann H. O'Hagan v. United States

BEAM, Circuit Judge.

Ann O’Hagan (Mrs. O’Hagan) filed this action pursuant to section 7426 of the Internal Revenue Code (IRC) to enjoin the Internal Revenue Service (IRS or government) from selling her husband’s (Mr. O’Hagan) interest in real property which she owned with him as a joint tenant. After the IRS administratively levied upon Mr. O’Hagan’s property interest in an effort to collect his delinquent taxes, the district court enjoined the IRS from selling Mr. O’Hagan’s interest. The IRS appeals, claiming that the district court lacks jurisdiction to issue the preliminary injunction. We…