United States Fifth Circuit

When a wrongful levy action under 26 U.S.C. section 7426 is available to a party, it is the exclusive remedy for that party whose property was confiscated by the Internal Revenue Service to satisfy another person's tax liability.

Appellate Information

• Decided 01/03/2006
• Published 01/03/2006

Judges

• EMILIO M. GARZA, Circuit Judge:, Before REAVLEY, GARZA and BENAVIDES, Circuit Judges.

Court

• United States Fifth Circuit

Counsel

• For Appellant:
  
• Francis Swinburne Ainsa, Jr. (argued), Ainsa Partners, El Paso, TX, for Plaintiff-Appellant., Teresa T. Milton (argued), Bruce Raleigh Ellisen, App. Section, U.S. Dept. of Justice, Tax Div., Washington, DC, for U.S.