United States Seventh Circuit

In litigation concerning unpaid tax liabilities, defendant-Commissioner did not abuse his discretion in concluding that the IRS was entitled to levy on the plaintiffs' liquid assets and real property.

Appellate Information

• Argued 05/02/2005
• Decided 06/23/2005
• Published 06/23/2005

Judges

• EASTERBROOK, Circuit Judge., Before BAUER, EASTERBROOK, and EVANS, Circuit Judges.

Court

• United States Seventh Circuit

Counsel

• For Appellant:
  
• Keith Orum, La Grange Park, IL, pro se., Cherie Orum, La Grange Park, IL, pro se.


• For Appellees:
  
• Regina S. Moriarty (argued), Department of Justice Tax Division, Washington, DC, for Respondent-Appellee.