United States Supreme Court
EC Term of Years Trust v. US, 05-1541
In a refund action brought by a trust under 28 U.S.C. section 1346(a)(1), arising from allegedly wrongful levies by the IRS on a bank account in which the trust had deposited funds, dismissal of the action is affirmed where the trust: 1) missed 26 U.S.C. section 7426(a)(1)'s deadline for challenging a levy; and 2) may not bring the challenge as a tax refund claim under section 1346(a)(1).
Appellate Information
- Decided 04/30/2007
- Published 04/30/2007
Judges
Court
- United States Supreme Court