- 7 -
suit for failure to honor the levy is appropriate when a party
fails to respond or refuses to comply with a levy.
Petitioner contends that respondent improperly garnished
more than 25 percent of his wages. We disagree. Section 6332(a)
allows garnishment of all nonexempt wages; wages are exempt to
the extent of the amount of the taxpayer’s standard deduction
plus personal exemptions, divided by the number of pay periods in
the year. Sec. 6334(a)(9), (d)(2) and (3).
Petitioner points out that the notice of Federal tax lien he
received was different from the notice of levy sent to his
employer, but petitioner does not explain how that fact suggests
that respondent’s determination that the filing of the tax lien
was appropriate was an abuse of discretion. We conclude that the
fact that the notice of the lien differed from the notice of the
levy does not detract from the appropriateness of the lien.
Petitioner also contends: (1) The filing of the tax lien
was not appropriate because he is not liable for Federal income
taxes; (2) wages are not income; (3) levies apply only to Federal
employees; (4) sections 6320-6333 are unenforceable because there
are no implementing regulations; (5) respondent’s agents are not
authorized to make changes to petitioner’s return; and (6)
petitioner was not granted a jury trial. These arguments are
frivolous, and we therefore perceive no need to further refute
them with somber reasoning and copious citation of precedent; to
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011