Gold Forever Music, Inc. v. United States

McKEAGUE, Circuit Judge.

The statute of limitations for a wrongful levy action cannot begin until there has been a levy that attaches to the property at issue. In this case, notices of levy in 2012 did not constitute levies on royalties generated after the notices were served. For the reasons set forth below, the statute of limitations does not bar Gold Forever's wrongful levy action. Accordingly, we REVERSE the judgment of the district court and REMAND for further proceedings.

I

Gold Forever Music, Inc. (Gold Forever) is a music publishing company that has entered into agreements with various…