Bruce L. Carpenter and Carolyn L. Carpenter - Page 4

                                        - 4 -                                         

          the IRS' intent to sell the Modoc property in order to satisfy              
          the respective tax liabilities of petitioners and EOCC.  That               
          notice scheduled the commencement of the sale of the Modoc                  
          property on November 6, 1996.                                               
               On October 3, 1996, the foundation filed a complaint in the            
          U.S. District Court for the District of Oregon (District Court              
          case), naming the United States as the defendant, alleging that             
          the Modoc levy constituted a wrongful levy under section                    
          7426(a)1, and seeking injunctive relief from the imminent sale of           
          the Modoc property.  The foundation filed a motion for summary              
          judgment in the District Court case (foundation's motion) that              
          the United States wrongfully levied against the Modoc property in           
          order to collect taxes owed by petitioners and/or EOCC.  The                
          United States filed a motion for summary judgment (defendant's              
          motion) in the District Court case that the Modoc levy was                  
          proper.  On October 22, 1997, the U.S. District Court for the               
          District of Oregon (District Court) issued a detailed order                 
          (order) denying the foundation's motion and granting defendant's            








          1  All section references are to the Internal Revenue Code in               
          effect at relevant times.  Unless otherwise indicated, all Rule             
          references are to the Tax Court Rules of Practice and Procedure.            




Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  Next

Last modified: May 25, 2011