Rothkamm v. United States, No. 14-31164 (5th Cir. 2015)
Annotate this CasePlaintiff filed suit for wrongful levy after the IRS levied her account at a bank, which she asserts was her separate property, when her husband incurred a tax liability. The district court dismissed the suit for lack of subject matter jurisdiction. The court concluded that plaintiff, as the person who paid a tax assessed against another person, is a “taxpayer” under the Internal Revenue Code’s default definition, and nothing in the Taxpayer Assistance Order (TAO) statute, 26 U.S.C. 7811, redefines or is manifestly incompatible with that definition. Further, the court concluded that her TAO application tolled the running of the statute of limitations under the plain language of section 7811(d). Accordingly, the court reversed and remanded for further proceedings.
The court issued a subsequent related opinion or order on September 22, 2015.
Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.