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United States Ninth Circuit


Zapara v. Commissioner of Internal Revenue, 08-74173

In a dispute involving the jurisdiction of the Tax Court to review the Internal Revenue Service’s failure to comply with its statutory mandate under 26 U.S.C. section 6335(f), when levying bank accounts containing unreported income derived from a fraudulent checkcashing scheme, judgment of the trial court is affirmed where the court had jurisdiction in a hearing conducted pursuant to 26 U.S.C. section 6330.

Appellate Information

  • Decided 07/18/2011
  • Published 07/18/2011

Judges

  • THOMAS

Court

  • United States Ninth Circuit

Counsel

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