UNITED STATES DISTRICT COURT|
IN THE MATTER OF THE NO. CV
TAX INDEBTEDNESS OF _________
APPLICATION OF INTERNAL REVENUE SERVICE
TO ENTER PREMISES TO EFFECT LEVY
AND DECLARATION IN SUPPORT THEREOF
The Internal Revenue Service hereby applies to the Court, pursuant to 26
U.S.C. sec. 7402(a) for an order authorizing entry onto the business
premises of the above-captioned taxpayer for the purpose of seizing property
located therein which is subject to levy in satisfaction of such taxpayer's
tax liabilities, together with interest and costs as allowed by law.
The Supreme Court in G.M. Leasing Co. v. United States, 429 U.S.
338, 97 S. Ct. 619, 50 L. Ed. 2d 530 (1977), held that, in the fact
situation presented therein, forcible entry by Internal Revenue Service
officials onto the taxpayer's private premises without prior judicial
authorization was an invasion of the taxpayer's right of privacy. A
judicial warrant for tax levies was found necessary to protect against
unjustified "intrusions into privacy" (G.M. Leasing Corp. v. United
States, supra, at pp. 352-358), or "warrantless invasions into
privacy" (Id. at page 358). Although the opinion expressly stated
that 26 U.S.C. sec. 6331 provides "...an authorization for all forms of
seizure," the Supreme Court found that section 6331, "...is silent on
the subject of intrusions into privacy" (Id., at pp. 357, 358).
Where a taxpayer refuses to pay his tax liabilities after notice and
demand therefor, a District Court has jurisdiction to issue an ex-parte
entry order pursuant to section 7402(a) of the Internal Revenue Code
allowing other Service to enter premises in order to collect delinquent
taxes. 26 U.S.C. sec. 7402(a); Marshall v. Barlow's Inc., 436 U.S.
307, 322, fn. 19 98 S. Ct. 1816, 56 L. Ed. 2d 305 (1978); United States
v. Asay, Jr., 614 F. 2d 655, 662 (9th Cir. 1980); United States v.
Shriver, 645 F.2d 221 (4th Cir. 1981); United States v. Condo,
782 F.2d 1502 (9th Cir. 1986).
Written notice of any sale of seized property must, unless perishable
goods are involved, be given to the taxpayer and published prior to the
sale. In addition, Congress has provided appropriate remedies with respect
to the seizure itself. 26 U.S.C. sections 6337, 7426.
Submitted in support of this application is the declaration of the
applicant revenue officer.
UNITED STATES ATTORNEY
ASSISTANT UNITED STATES ATTORNEY