Becton Dickinson & Co. v. Wolckenhauer

OPINION OF THE COURT

ROTH, Circuit Judge:

The appellant in this case, Becton Dickinson & Company (“BDC”), brought suit against the Internal Revenue Service (the “IRS”) pursuant to 26 U.S.C. § 7426(a)(1), seeking the return of $323,948.44, the value of Reinhard Wolckenhauer’s pension and retirement benefits held by BDC and seized by the IRS to satisfy Wolcken-hauer’s tax liability. BDC contends that this money should be paid not to the IRS, but rather to BDC as restitution for the fraud perpetrated on the company by Wolckenhauer.

Athough BDC’s suit to recover this money was filed after the…