Willits v. Richardson
Decision Date | 18 July 1974 |
Docket Number | No. 73-3163.,73-3163. |
Citation | 497 F.2d 240 |
Parties | Sharon WILLITS, Plaintiff-Appellant, v. W. L. RICHARDSON and A. J. O'Donnell, Defendants-Appellees. |
Court | U.S. Court of Appeals — Fifth Circuit |
George D. Gold, Miami, Fla., for plaintiff-appellant.
Mervyn L. Ames, Asst. U. S. Atty., Miami, Fla., Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Crombie J. D. Garrett, Ann Belanger, Attys., Tax Division, Dept. of Justice, Washington, D. C., for defendants-appellees.
Before WISDOM and CLARK, Circuit Judges, and GROOMS, District Judge.
Sharon Willits sought injunctive relief from a jeopardy seizure of virtually all of her property by the Internal Revenue Service (IRS) pursuant to a quick termination proceeding under 26 U.S.C. § 6851.1 At the conclusion of an evidentiary hearing on her motion for a preliminary injunction, the district court found the cause to be barred by 26 U.S. C. § 7421(a),2 which prohibits judicial restraint of tax assessment or collections. The trial court erred procedurally in dismissing the action at this preliminary stage. It also erred substantively in determining the proof adduced failed to show that the seizure procedures utilized by the IRS, although in the guise of a tax, were intended to harass and punish Mrs. Willits for her association with a suspected dealer in narcotics; and in holding that she had failed to show a basis for equitable relief. We reverse.
The following were the facts as found by the district court:
Based upon these fact findings, the district court...
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