United States Ninth Circuit

The taxpayer bears the risk of loss when funds on deposit at a bank for practical purposes disappear after being levied upon by the Internal Revenue Service and removed from a tax-payer's bank account.

Appellate Information

• Argued 06/10/2005
• Decided 08/12/2005
• Published 08/12/2005

Judges

• GOULD, Circuit Judge:, Before: THOMPSON, McKEOWN, and GOULD, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Don M. Running, Seattle, Washington, for the plaintiffs-appellants.


• For Appellees:
  
• Eileen J. O'Connor, Assistant Attorney General, Thomas J. Clark, Karen G. Gregory, Attorneys, Tax Division, Department of Justice, Washington, DC, for the defendant-appellee.