Bank of Nebraska in Lavista v. United States

HEANEY, Senior Circuit Judge.

This case raises a discrete question of law. The Bank of Nebraska at La Vista (Bank) appeals the district court’s dismissal of its suit to recover damages under 26 U.S.C. § 7426. The Bank argues that a wrongful levy occurred when, pursuant to a public auction, the IRS issued certificates of sale for two trucks which did not mention that the Bank held liens on the vehicles senior to the tax liens held by the Internal Revenue Service. We agree with the Bank, reverse the decision of the district court, and remand to that court for a determination of damages.

FACTS

In…