Just some friction in The Machine

Monday, January 31, 2005


It seems to me that the salient point of Schulz v. IRS is not only that "IRS summonses apply no force to taxpayers....until that summons is backed by a federal court order", but that while this will certainly raise the enforcement overhead of the IRS within the 2nd Circuit states, I think a more interesting question is:
Will banks and employers who comply with IRS garnishment "requests", without a court order, become liable for acting without proper authority?


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