Meehan v. Comm'r
United States Tax Court
Before the effective date of sec. 6330, I.R.C., R served a continuing wage levy on P's employer. After the effective date of sec. 6330, I.R.C., R levied P's severance pay pursuant to the continuing wage levy. Held : P's severance pay constitutes "salary or wages" within the meaning of sec. 6331(e), I.R.C. Because the continuing wage levy was initiated before the effective date of sec. 6330, I.R.C., this Court lacks jurisdiction to review R's levy of P's severance pay.
1Opinion of the Court
OPINION
Thornton, Judge:
Pursuant to sections 6320(c) and 6330(d), petitioner filed a petition for review of an Appeals Office determination sustaining a notice of Federal tax lien filing.1 The primary issue is whether petitioner is entitled to a section 6330 Appeals Office hearing with respect to his challenge of a levy upon his severance pay that occurred after the effective date of section 6330 pursuant to a continuing wage levy that was served on petitioner’s employer before the effective date of section 6330.
Background
The parties submitted this case fully stipulated pursuant to Rule 122.…
2Cases cited9 opinions
- Offiler v. CommissionerUnited States Tax Court · 2000
- Nicklaus v. Comm'rUnited States Tax Court · 2001
- Lunsford v. Comm'rUnited States Tax Court · 2001
- United States v. Long Island Drug Co.Court of Appeals for the Second Circuit · 1940
- Adams v. Jersey Central Power & Light Co.Supreme Court of New Jersey · 1956
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3Cited by12 opinions
- Stevenson v. Branch Banking & Trust Corp.Court of Special Appeals of Maryland · 2004
- Hines v. United StatesDistrict Court, District of Columbia · 2009
- CSX Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2008
- United States v. Moskowitz, Passman & EdelmanCourt of Appeals for the Second Circuit · 2010
- Winter v. Comm'rUnited States Tax Court · 2010
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