us v lyons: Section 7403 Tax Enforcement Actions
- 03/27/20 06:54 AM
The United States has the power to place a lien on a taxpayers’ property and rights to property when that taxpayer has unpaid federal taxes.[1] The government is statutorily authorized to bring a civil action to enforce this lien under Internal Revenue Code (IRC) § 7403.[2] While § 7403 generally provides that courts are to adjudicate lien enforcement actions on the merits, Federal Rules of Civil Procedure Rule 55 allows for parties seeking relief to obtain a default judgment against parties that fail to defend against the claims being brought against them. Thus, when the United States seeks enforcement of a … (0 comments)
The United States has the power to place a lien on a taxpayers’ property and rights to property when that taxpayer has unpaid federal taxes.[1] The government is statutorily authorized to bring a civil action to enforce this lien under Internal Revenue Code (IRC) § 7403.[2] While § 7403 generally provides that courts are to adjudicate lien enforcement actions on the merits, Federal Rules of Civil Procedure Rule 55 allows for parties seeking relief to obtain a default judgment against parties that fail to defend against the claims being brought against them. Thus, when the United States seeks enforcement of a … (0 comments)
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