Faith Missionary Baptist Church v. Internal Revenue Service (In Re Faith Missionary Baptist Church)

MEMORANDUM OPINION

C. HOUSTON ABEL, Chief Judge.

Before the Court is a Complaint to Compel Turnover of Property filed by Faith Missionary Baptist Church (“FMBC”). FMBC alleges that the Internal Revenue Service (“IRS”) wrongfully levied against property belonging to FMBC in order to satisfy the personal tax liabilities of Roger and Nan Gorham (hereafter sometimes referred to collectively as the “Gorhams”). Accordingly, FMBC seeks turnover from the IRS of approximately $60,000.00 levied prepetition and $14,967.50 levied postpetition. The IRS asserts that the levies were proper pursuant to 26…