United States Third Circuit

Where petitioners received actual notices of the seizure and of the planned sale of the property, sending the notices by certified mail rather than by personal delivery is not so defective under 26 USC 6335 as to void the seizure of the property and its transfer to third parties.

Appellate Information

• Argued 06/25/2001
• Decided 10/01/2001
• Published 10/01/2001

Judges

• Before NYGAARD, WEIS, and REAVLEY, Circuit Judges.

Court

• United States Third Circuit

Counsel

• For Appellant:
  
• Edward Kabakjian (Argued), Nancy Kabakjian, Pennsburg, PA, Counsel for Appellants., Paula M. Junghans, Acting Assistant Attorney General, David English Carmack, Annette M. Wietecha, Sara Ann Ketchum (Argued), Attorneys, Tax Division, United States Department of Justice, Washington, DC.


• For Appellees:
  
• Of Counsel:  Michael R. Stiles, United States Attorney, Counsel for Appellee USA.