Mark E. Moffett v. Jones County Junior College
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IN THE COURT OF APPEALS
OF THE
STATE OF MISSISSIPPI
NO. 1999-CP-01861-COA
MARK E. MOFFETT AND EVELYN J. MOFFETT
v.
JONES COUNTY JUNIOR COLLEGE AND ROBERT SULLIVAN
APPELLANTS
APPELLEES
DATE OF TRIAL COURT JUDGMENT: 10/13/1999
TRIAL JUDGE:
HON. BILLY JOE LANDRUM
COURT FROM WHICH APPEALED: JONES COUNTY CIRCUIT COURT
ATTORNEY FOR APPELLANT:
PRO SE
ATTORNEY FOR APPELLEE:
JON MARK WEATHERS
JAMES ROBERT SULLIVAN JR.
SANDRA S. MOHLER
NATURE OF THE CASE:
CIVIL - OTHER
TRIAL COURT DISPOSITION:
SUMMARY JUDGMENT ENTERED FOR
DEFENDANTS
DISPOSITION:
AFFIRMED - 7/24/01
MOTION FOR REHEARING FILED:
CERTIORARI FILED:
MANDATE ISSUED:
8/14/2001
BEFORE KING, P.J., LEE, AND CHANDLER, JJ.
KING, P.J., FOR THE COURT:
¶1. This dispute arises from the institution of an Internal Revenue Service tax lien against the wages of
Evelyn Moffett, who was employed by the Jones County Junior College. The Moffetts sought damages
from the College for honoring the tax lien, and from Sullivan for allegedly providing the College with legal
advice on this issue. The Moffetts theorized that their state constitutional and statutory due process rights
were violated by the College in the honoring of this lien.
DISCUSSION
¶2. Pursuant to 26 U.S.C. § 6332, any person or entity in possession of property which is the subject of an
I.R.S. lien, must surrender that property to the I.R.S. The statute provides immunity to any third party for
compliance with this statue.(1)
¶3. To the extent the College complied with the I.R.S. levy, it is immune from liability pursuant to 26
U.S.C.§ 6332(e). Likewise, to the extent Sullivan may have given the College legal advice as to its
obligation to comply with the lien he too enjoys immunity.
¶4. Accordingly, this Court finds no error in the grant of summary judgment.
¶5. THE JUDGMENT OF THE CIRCUIT COURT OF JONES COUNTY OF SUMMARY
JUDGMENT IS AFFIRMED. ALL COSTS OF THIS APPEAL ARE ASSESSED TO THE
APPELLANTS.
McMILLIN, C.J., SOUTHWICK, P.J., PAYNE, BRIDGES, THOMAS, LEE, IRVING,
MYERS AND CHANDLER, JJ., CONCUR.
1. Title 26 U.S.C. Section 6332 (e) provides: "Any person in possession of (or obligated with respect
to) property or rights to property subject to levy upon which a levy has been made , who upon
demand by the Secretary, surrenders such property or rights to property (or discharges such
obligation) to the Secretary (or who pays a liability under subsection (d)(1) shall be discharged from
any obligation or liability to the delinquent taxpayer and any other person with respect to such
property or rights to property arising from such surrender or payment."
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