Internal Revenue Service Notices of Levy on Undelivered Commerce Department Fishing Quota Permits

Internal Revenue Service Notices of Levy on Undelivered Commerce Department Fishing Quota Permits The Department of Commerce may lawfully withhold delivery of fishing quotas or quota shares to eligible fishermen under the federal fishery laws in order to comply with a notice o f levy served on the Department by the Internal Revenue Service to satisfy federal tax delinquencies. January 26, 1995 M e m o r a n d u m O p in io n f o r t h e G e n e r a l C o u n s e l D epa r tm en t o f C o m m erce This responds to your letter of November 4, 1994, requesting our opinion whether the Department…