Norris v. United States

ORDER

WELLFORD, District Judge.

On September 24, 1980, the Court held a hearing on plaintiff’s motion for a temporary restraining order. At the hearing, plaintiff sought to enjoin the Internal Revenue Service (IRS) from levying on her home as part of an attempt to collect delinquent taxes. The IRS attempted to invoke 26 U.S.C. § 7426, which is an anti-injunction statute for tax collection cases. At the close of the hearing, the Court, in an attempt to preserve the status quo, ordered that plaintiff be restrained from transferring her interest in the property and that the IRS temporarily cease…