United States Fifth Circuit

In an action seeking refunds of certain tax payments and IRS penalty assessments, further consideration is necessary on remand as to whether the filing of certain liens may have constituted unauthorized tax collection actions under 26 U.S.C. section 7433.

Appellate Information

• Decided 01/08/2003
• Published 01/08/2003

Judges

• BENAVIDES, Circuit Judge:, Before DAVIS, SMITH and BENAVIDES, Circuit Judges.

Court

• United States Fifth Circuit

Counsel

• For Appellant:
  
• William A. Roberts (argued), The Roberts Law Firm, Dallas, TX, for Plaintiffs-Appellants.


• For Appellees:
  
• Robert J. Branman (argued), Richard Bradshaw Farber, U.S. Dept. of Justice, Tax Div., Washington, DC, for Defendant-Appellee.