Clement A. Tavares & Alice B. Tavares v. United States, 491 F.2d 725 (9th Cir. 1974). · Go Syfert
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Clement A. Tavares & Alice B. Tavares v. United States, 491 F.2d 725 (9th Cir. 1974). Cases Citing This Book View Copy Cite
31 citation events (1 in the last 25 years) across 12 distinct courts.
Strongest positive: W. Reserve Oil & Gas Co. v. New, 765 F.2d 1428 (9th Cir. 1985)
Treatment trajectory · 1975 → 2026 · click a year to view as-of
1975 2000 2026
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At page 726 cited at this page7 citing cases
no requirement that judicial hearing be held prior to levyno pin page on record · 2 citing cases listed
  • Joseph D. & Wanda S. Lunsford v. Comm'r, 117 T.C. No. 16 (Tax Ct. 2001).
    (no requirement that judicial hearing be held prior to levy)
  • \"Foley, 117 T.C. 159 (1970).published
    (no requirement that judicial hearing be held prior to levy)
Other citing cases3 with no pin cite or quoted language on record
Retrieving the full opinion text from the archive…
Clement A. TAVARES and Alice B. Tavares, Plaintiffs-Appellants,
v.
UNITED STATES of America, Defendant-Appellee
72-1427.
Court of Appeals for the Ninth Circuit.
Jan 30, 1974.
Published opinion
491 F.2d 725
1974 U.S. App. LEXIS 10315
Howard William Bailey, Fresno, Cal., for plaintiffs-appellants., Dwayne Keyes, U. S. Atty., William R. Allen, Carolyn Just, U. S. Atty., Richard Y. Boulger, Asst. U. S. Atty. in Charge, Fresno, Cal., Michael C. Durney, Meyer Rothwacks, Chief, Appellate Section, Scott P. Crampton, Asst. Atty. Gen., U. S. Dept. of Justice, Tax Div., Washington, D. C. for defendant-appellee.
Merrill, Wright, King.
Cited by 29 opinions  |  Published
PER CURIAM:

Appellants-taxpayers protest the levy of the Internal Revenue Service upon bank accounts pursuant to notice of assessment following deficiency notice, all strictly in accordance with 26 U.S.C. § 6331. Appellants contend that Sniadach v. Family Finance Corporation, 395 U.S. 337, 89 S.Ct. 1820, 23 L.Ed.2d 349 (1969), requires that a judicial hearing be had prior to the taking of their property. The District Court ruled against this contention and granted summary judgment for the United States. We affirm.

The issue is foreclosed by Phillips v. Commissioner of Internal Revenue, 283 U.S. 589, 51 S.Ct. 608, 75 L.Ed. 1289 (1931). There it was stated:

“The right of the United States to collect its internal revenue by summary administrative proceedings has long been settled. Where, as here, adequate opportunity is afforded for a later judicial determination of the legal rights, summary proceedings to secure prompt performance of pecuniary obligations to the government have been consistently sustained.”

283 U.S. at 595, 51 S.Ct. at 611. And, later:

“[T]he right of the United States to exact immediate payment and to relegate the taxpayer to a suit for recovery, is paramount.”

283 U.S. at 599, 51 S.Ct. at 612.

As recently as 1972 the Supreme Court has noted the distinction between Sniadach, which involved a private creditor, and Phillips, indicating that the former cast no doubt on the continued force of the latter. Fuentes v. Shevin, 407 U.S. 67, 90-92, 92 S.Ct. 1983, 32 L.Ed.2d 556 (1972).

Judgment affirmed.