United States v. Ali H. Sawaf and Elena v. Sawaf

How courts have described this case

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

• upholding the treasury regulation that authorizes the IRS to levy on the benefits of an ERISA-governed plan and applying that regulation to uphold the IRS's collection against such benefits
• upholding the treasury regulation that authorizes the IRS to levy on the benefits of an ERISA-governed plan and applying that regulation to uphold the IRS’s collection against such bene- fits
• The anti-alienation provision protecting the defendant’s pension fund does not prevent the IRS from garnishing the fund to collect unpaid income taxes.

Source: CourtListener parenthetical corpus (CC0).