Beresford Williams v. United States

MINER, Circuit Judge:

Plaintiff-appellant, Beresford Williams, appeals from a judgment entered on March 1, 1991 in the United States District Court for the Eastern District of New York (Nickerson, J.) dismissing an action commenced against defendant-appellee, the United States. In the suit, Williams sought to recover $30,563, plus interest and costs, which he alleged had been collected wrongfully by the Internal Revenue Service (“IRS”) pursuant to a notice of levy issued to the New York City Police Department (“police department”). The district court found that the action was untimely under 26…