Trust Co. of Columbus v. United States

OPINION AND ORDER

ELLIOTT, District Judge.

In this civil action Plaintiff, a banking corporation with its principal place of business in Columbus, Georgia, seeks to recover the amounts it paid to Defendant, the United States of America, pursuant to a Notice of Levy served upon Plaintiff by the Internal Revenue Service. The amounts involved were deposited with Plaintiff by a customer who was delinquent in paying federal FICA, withholding and unemployment taxes. Plaintiff asserts that Defendant’s levy was wrongful because it extinguished Plaintiff’s senior lien on the amounts on deposit with it.

Ju…