Federal Tax Lien Trumps State Law • Breach of Contract Alleged for IRS Levy • Multiple Fatal Flaws
Kistler v. Wells Fargo Bank, PICS Case No. 16-1113 (C.P. Lackawanna Aug. 23, 2016) Minora, J. (memorandum) (7 pages).
The IRS placed a tax lien on defendant’s checking account he shared with a girlfriend, and he filed a complaint that was later changed to breach of contract. Remanded from District Court for the Middle District of Pennsylvania, the court examined the proceedings and found numerous fatal flaws in plaintiff’s arguments. Defendant raised preliminary objections, which were granted, and plaintiff’s amended complaint was dismissed with prejudice, which mooted plaintiff’s objections to the preliminary objections.
