United States First Circuit

Dismissal of a tax suit involving the distinction between a "levy" and an "offset" is affirmed where: 1) the tax court did not have jurisdiction over the case since there had been no determination by an IRS appeals officer; and 2) the procedural differences between levy and offset were not eliminated, thus the court's jurisdictional ruling had no adverse impact on plaintiffs' substantive rights.

Appellate Information

• Decided 06/13/2006
• Published 06/13/2006

Judges

• COFFIN, Senior Circuit Judge., Before BOUDIN, Chief Judge, COFFIN, Senior Circuit Judge, and SELYA, Circuit Judge.

Court

• United States First Circuit

Counsel

• For Appellant:
  
• Peter L. Banis, for appellants.


• For Appellees:
  
• Teresa E. McLaughlin, Attorney, Tax Division, with whom Eileen J. O'Connor, Assistant Attorney General, and Annette M. Wietecha, Attorney, Tax Division, were on brief for appellee.