United States First Circuit

IRS agents do not need a warrant to enter private property and seize a taxpayer's vehicle pursuant to a levy where the taxpayer's vehicle is clearly visible from the street on an unobstructed driveway.

Appellate Information

• Decided 08/28/2001
• Published 08/28/2001

Judges

• LIPEZ, Circuit Judge., Before TORRUELLA, Circuit Judge, BOWNES, Senior Circuit Judge, and LIPEZ, Circuit Judge.

Court

• United States First Circuit

Counsel

• For Appellant:
  
• Michael J. Walsh for appellant.


• For Appellees:
  
• Angelo G. Spenillo, Attorney, Tax Division, with whom Claire Fallon, Acting Assistant Attorney General, and Kenneth L. Greene, Attorney, Tax Division, were on brief, for appellees Vicuna, Kilmartin and the United States., Kenneth H. Anderson, with whom Finneran, Byrne & Drechsler, L.L.P. were on brief, for appellees Martin, Edmonds and Perry.