United States Ninth Circuit

In a case challenging the interest rate used in a wrongful levy award, the award is reversed and remanded where: 1) wrongful levies are treated like overpaid taxes for purposes of calculating the overpayment rate under 26 U.S.C. section 6621, including section 6621(a)(1)'s requirement of a one and a half point reduction in cases of overpayment exceeding $10,000.

Appellate Information

• Argued 07/10/2008
• Decided 09/23/2008
• Published 09/23/2008

Judges

• SANDOVAL, District Judge:, Before:  RICHARD R. CLIFTON and N. RANDY SMITH, Circuit Judges, and BRIAN E. SANDOVAL, District Judge.

Court

• United States Ninth Circuit

Counsel

• For Appellees:
  
• Eileen J. O'Connor, Assistant Attorney General, Teresa E. McLaughlin, Department of Justice, Kenneth W. Rosenberg, Department of Justice, for the defendant-appellant., David J. Lenci and Michael K. Ryan of Kirkpatrick & Lockhart Preston Gates Ellis LLP of Seattle, WA, for the plaintiff-appellee.