United States Second Circuit

In an action by the U.S. to enforce a tax levy against defendant law firm, judgment for the U.S. is affirmed where the firm was obligated by the IRS's continuing levy on the partner's "salary," 26 U.S.C. section 6331(e), to surrender to the government the funds that it instead paid to the partner as "draws."

Appellate Information

• Argued 03/09/2010
• Decided 04/29/2010
• Published 04/29/2010

Judges

• WESLEY, Circuit Judge:, Before LEVAL, SACK, and WESLEY, Circuit Judges.

Court

• United States Second Circuit

Counsel

• For Appellant:
  
• James J. Mahon, Lally Mahon & Rooney, LLP, New York, NY, for Appellant.


• For Appellees:
  
• Matthew L. Schwartz, Assistant United States Attorney (David S. Jones, Assistant United States Attorney, on the brief), for Preet Bharara, United States Attorney for the Southern District of New York, New York, NY, for Appellee.