Thomas Jerry Myers 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.

• § 7426 guarantees immediate access to the courts and the right to seek injunc-tive relief
• A “levy and seizure need not be accomplished while the property is in the hands of the taxpayer; so long as the property is subject to a valid federal tax lien, it may be seized in the hands of any subsequent purchaser.”

Source: CourtListener parenthetical corpus (CC0).