Order for Entry to Effect Levy
|UNITED STATES DISTRICT
_______ DISTRICT OF __________
IN THE MATTER OF THE
The Court has reviewed the Application of Internal Revenue Service to Enter Premises To effect Levy and Declaration in Support Thereof, as well as all other papers filed in connection with this matter.
This Declaration of ___________, a revenue officer of the Internal Revenue Service, states that _________________________ is a taxpayer with an outstanding assessed federal tax liability of _____________ plus statutory additions. Declaration of ____________ ("__________ Decl") at Para. 6. The Internal Revenue Service has sent notices and demands to the taxpayer, but the taxpayer has neglected or refused to pay the taxes owed. ______________ Decl., Paras. 2, 4, and 5. On __________, ____, while at the taxpayer's business premises located at ____________________, __________, ________________, Ms. __________ observed property including, but not limited to, desks, chairs, filing cabinets, display cases, computer, engraving machines and inventory of trophy plate materials. __________ Decl., Para. 3. _____________ stated that the taxpayer owned the aforementioned property. Id. Additionally, the revenue officer has stated that it is believed and anticipated that property su ch as cash, checks, credit card slips/drafts and accounts receivable will be on the premises. Id.
Based on the foregoing, this Court hereby finds that probable cause exists to believe that the property described above, and other items of a similar nature, can be found at the listed address and that such property is subject to seizure pursuant to 26 U.S.C. Section 6331 because it has a sufficient nexus with the taxpayer. Flores v. United States, 551 F.2d 1169 (9th Cir. 1977). See also, United States v. Condo, 782 F.2d 1502 (9th Cir. 1986); In the Matter of the Tax Indebtedness of Gerwig, 461 F. Supp. 449 (C.D. Cal. 1978); In the Matter of the Tax Indebtedness of Stubblefield, 810 F.Supp. 277 (E.D. Cal. 1992)
IT IS ORDERED as follows:
DATED THIS ___ DAY OF ___________, 1997.
UNITED STATES DISTRICT JUDGE
Updated March 11, 2015