Congress Talcott Corporation v. Gabriel Gruber Lawrence Herman United States of America

OPINION OF THE COURT

LEWIS, Circuit Judge.

Title 26 U.S.C. § 6331(a) authorizes the government to enforce a lien on a taxpayer’s property or rights to property by initiating an administrative levy. Here, we are asked to determine whether a taxpayer retains a property interest in monies held by a factoring agent as collateral for loans. We hold that he does, and that such funds are subject to attachment by tax levy under section 6331. Accordingly, we will affirm the district court’s order granting the government’s motion for summary judgment.

I

A

Gabriel Gruber and Lawrence Herman were controlling…