United States v. LORSON ELECTRIC COMPANY, 720
| Decision Date | 30 April 1973 |
| Docket Number | Docket 72-1584.,No. 720,720 |
| Parties | UNITED STATES of America, Appellee, v. LORSON ELECTRIC COMPANY, INC., Appellant. |
| Court | U.S. Court of Appeals — Second Circuit |
William J. Block, New York City, for appellant.
Whitney North Seymour, Jr., U. S. Atty. S. D. N.Y., Stanley H. Wallenstein and Joseph P. Marro, Sp. Asst. U. S. Attys., Milton Sherman, Asst. U. S. Atty., for appellee.
Before CLARK, Associate Justice,* and WATERMAN and FEINBERG, Circuit Judges.
Lorson Electric Company, Inc. appeals from a decision of the United States District Court for the Southern District of New York, Charles M. Metzner, J., granting the Government's motion for summary judgment. During 1962, the Internal Revenue Service made two assessments against Industrial Builders, Inc. (the taxpayer) for unpaid federal unemployment taxes. The tax liabilities were recorded on March 9, 1962 and July 20, 1962, in the office of the District Director for Puerto Rico on Form 899, "Certificate of Assessments and Payments." The Service filed a "Notice of Federal Tax Lien" for the respective assessments in the United States District Court for the District of Puerto Rico on May 11, 1962 and October 8, 1962. On October 29, 1962, Lorson obtained a default judgment in the same district court against the taxpayer in the sum of $207,589, and subsequently successfully levied on its property. The Government brought this action to foreclose its two tax liens on property of the taxpayer in possession of Lorson. We affirm.
Lorson's sole argument is that no valid prior federal tax lien has been established because the Government failed to prove a demand for payment of the tax, which 26 U.S.C. § 6303(a) requires. We disagree. Each filed Notice of Federal Tax Lien stated that there had been a "demand for payment" of the tax due. Moreover, Form 899 recites a "1st Notice" on a specified date with respect to each assessment. Representations in a Form 899 Certificate of Assessment have been held in another context to be "presumptively correct." United States v. Strebler, 313 F.2d 402, 403 (8th Cir. 1963). Lorson responds that although these recitations might constitute proof that the notice required by section 6303(a) was sent to the taxpayer, they are insufficient to evidence the equally critical making of a demand. This exalts form over substance. The language of section 6303(a)1 shows that notice and demand are inextricably...
To continue reading
Request your trial
-
Geiselman v. U.S., s. 91-1501
...of the assessments and made demands for payment from Michael. See United States v. Chila, 871 F.2d at 1019; United States v. Lorson Electric Co., 480 F.2d 554, 555 (2d Cir.1973). In addition, the Notice of Federal Tax Lien forms reproduced in the addendum to Michael's brief say that "demand......
-
US v. Red Stripe, Inc.
...dispute the date contained in the Certificate, a Certificate is presumptive proof of a valid assessment.5 United States v. Lorson Electric Co., Inc., 480 F.2d 554 (2d Cir.1973); United States v. Chila, 871 F.2d 1015 (11th Cir.1989). The date of assessment found in the certificate is also pr......
-
Nassar v. US, Civ. A. No. 91-75074.
...certificate establishes that assessments were made in manner prescribed by applicable statute and regulations); United States v. Lorson Elec. Co., 480 F.2d 554 (2d Cir.1973); Baily v. United States, 355 F.Supp. 325, 330 5 A Certificate of Assessment is presumptive proof of a valid assessmen......
-
Rand v. US
...takes issue with the "demand thereof" portion of the notice. This issue was addressed by the Second Circuit in United States v. Lorson Electric Co., 480 F.2d 554 (2d Cir.1973). In that case, the taxpayer argued that, although the recitations in Form 899s (the precursor to Form 4340) that "1......