Legal Opinion
Rodriguez v. United States
District Court, N.D. Illinois
Decided February 19, 1986No. 82 C 5064PublishedCited by 28 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
MORAN, District Judge.
This case presents the issue of whether the Internal Revenue Service may, without warning, levy on a taxpayer’s bank account when the only reason the taxpayer has an underpayment is that an IRS computer, without any request from the taxpayer, erroneously generated a refund check. This court holds that it cannot and orders that the levy be lifted.
FACTS
The facts in this case are few and not seriously disputed. On May 19, 1978, the IRS made an assessment which determined that plaintiffs owed $19,276.12 in taxes and $5,333.72 in penalties and interest for…
2Cases cited86 opinions
- Harlow v. FitzgeraldSupreme Court of the United States · 1982
- Mathews v. EldridgeSupreme Court of the United States · 1976
- Bivens v. Six Unknown Named Agents of Federal Bureau of NarcoticsSupreme Court of the United States · 1971
- Mitchell v. ForsythSupreme Court of the United States · 1985
- Parratt v. TaylorSupreme Court of the United States · 1981
81 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Raymond E. And Dorothy J. O'Bryant v. United StatesCourt of Appeals for the Seventh Circuit · 1995
- Raymond E. McMillen Jr. And Laura McMillen v. United States Department of TreasuryCourt of Appeals for the First Circuit · 1991
- Progressive Consumers Federal Credit Union v. United StatesCourt of Appeals for the First Circuit · 1996
- Clark v. United StatesCourt of Appeals for the First Circuit · 1995
- DEL ELMER ZACHAY v. MetzgerDistrict Court, S.D. California · 1997
23 more not listed; retrieve them via the Exa API.