Clavizzao v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• rejecting the argument that a defendant bank had a duty to “insure that plaintiff(s) . . . were afforded proper due process rights . . . before money is taken” because “[s]ection 6332(e) makes clear that [the bank] has no such duty”
• “[U]nder the [AIA], a plaintiff cannot even seek an injunction preventing the IRS from investigating tax liabilities in an allegedly discriminatory or harassing fashion.”
• “Section 6332(e) has been ‘consistently interpreted to be valid’ and ‘unambiguously . . . protect[s] parties who comply with an IRS notice of levy from facing liability.’”

Source: CourtListener parenthetical corpus (CC0).