- 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