43 Cited authorities

United States v. National Bank of Commerce
472 U.S. 713 (1985) Cited 822 times 5 Legal Analyses
Holding that the IRS may place a lien on joint bank accounts for delinquent federal income taxes owed by only one of the persons whose name is on the joint account
United States v. Janis
428 U.S. 433 (1976) Cited 1,124 times 6 Legal Analyses
Holding the exclusionary rule inapplicable to civil tax proceedings
United States v. Rodgers
461 U.S. 677 (1983) Cited 876 times 4 Legal Analyses
Holding that § 7403 contemplates "the recognition of third-party interests through the mechanism of judicial valuation and distribution"
Drye v. United States
528 U.S. 49 (1999) Cited 342 times 2 Legal Analyses
Holding that federal law defines “property and rights to property” for purposes of a federal tax statute, irrespective of whether the right is defined as a “property” right under state law
G. M. Leasing Corp. v. United States
429 U.S. 338 (1977) Cited 653 times 1 Legal Analyses
Holding that IRS agents did not violate the Fourth Amendment by seizing vehicles to satisfy a debt because the seizures occurred on public streets and therefore did not violate the debtor’s privacy rights.
Hughes v. U.S.
953 F.2d 531 (9th Cir. 1992) Cited 646 times
Holding that a Form 4340 certificate of assessment and payment is an official document that established an assessment, in the absence of contrary evidence
Palmer v. U.S. Internal Revenue Serv
116 F.3d 1309 (9th Cir. 1997) Cited 203 times
Holding that the Palmers "failed to produce any evidence that would counter the normal presumption of regularity" after the government presented some evidence to invoke the presumption
U.S. v. Chila
871 F.2d 1015 (11th Cir. 1989) Cited 183 times
Holding that where the taxpayer "fail to establish affirmatively that the notice was not sent," the government's submission of a Form 4340 certifying the mailing of such a notice was "clear" evidence that such notice was sent and was sufficient to support a grant of summary judgment
United States v. Zolla
724 F.2d 808 (9th Cir. 1984) Cited 201 times 1 Legal Analyses
Holding that a Postal Service form certifying that the notices of deficiency had been mailed, and an IRS form certifying that the taxes and penalties had been assessed, were sufficient to satisfy the presumption of regularity in the absence of official records that were routinely destroyed by the IRS
Towe Antique Ford Foundation v. Internal Revenue Service
999 F.2d 1387 (9th Cir. 1993) Cited 142 times 2 Legal Analyses
Holding that courts "apply the law of the forum state in determining whether a corporation is an alter ego of the taxpayer"
Rule 56 - Summary Judgment
Fed. R. Civ. P. 56 Cited 328,985 times 158 Legal Analyses
Holding a party may move for summary judgment on any part of any claim or defense in the lawsuit
Rule 55 - Default; Default Judgment
Fed. R. Civ. P. 55 Cited 32,881 times 13 Legal Analyses
Adopting similar language for acquiring default judgment against the United States
Rule 803 - Exceptions to the Rule Against Hearsay-Regardless of Whether the Declarant Is Available as a Witness
Fed. R. Evid. 803 Cited 12,679 times 85 Legal Analyses
Recognizing exception to rule against hearsay for records of regularly conducted activities
Section 1961 - Interest
28 U.S.C. § 1961 Cited 11,392 times 25 Legal Analyses
Holding that § 6621 applies to internal revenue tax cases
Section 6321 - Lien for taxes
26 U.S.C. § 6321 Cited 2,749 times 9 Legal Analyses
Permitting liens
Section 6751 - Procedural requirements
26 U.S.C. § 6751 Cited 2,604 times 25 Legal Analyses
Requiring initial assessment of penalty to be personally approved in writing by supervisor
Section 61 - Gross income defined
26 U.S.C. § 61 Cited 2,467 times 61 Legal Analyses
Defining gross income
Rule 902 - Evidence That Is Self-Authenticating
Fed. R. Evid. 902 Cited 2,121 times 35 Legal Analyses
Setting the certification process for domestic records of regularly conducted business activity
Section 1 - Tax imposed
26 U.S.C. § 1 Cited 1,462 times 62 Legal Analyses
Providing a 20–percent top rate for most long-term capital gains
Section 7403 - Action to enforce lien or to subject property to payment of tax
26 U.S.C. § 7403 Cited 1,124 times
Granting federal courts the authority to order a foreclosure and sale of a property subject to a tax lien

United States of America v. Bigley et al

43 Cited authorities

Holding that the IRS may place a lien on joint bank accounts for delinquent federal income taxes owed by only one of the persons whose name is on the joint account

Holding the exclusionary rule inapplicable to civil tax proceedings

Holding that § 7403 contemplates "the recognition of third-party interests through the mechanism of judicial valuation and distribution"

Holding that federal law defines “property and rights to property” for purposes of a federal tax statute, irrespective of whether the right is defined as a “property” right under state law

Holding that IRS agents did not violate the Fourth Amendment by seizing vehicles to satisfy a debt because the seizures occurred on public streets and therefore did not violate the debtor’s privacy rights.

Holding that a Form 4340 certificate of assessment and payment is an official document that established an assessment, in the absence of contrary evidence

Holding that the Palmers "failed to produce any evidence that would counter the normal presumption of regularity" after the government presented some evidence to invoke the presumption

Holding that where the taxpayer "fail to establish affirmatively that the notice was not sent," the government's submission of a Form 4340 certifying the mailing of such a notice was "clear" evidence that such notice was sent and was sufficient to support a grant of summary judgment

Holding that courts "apply the law of the forum state in determining whether a corporation is an alter ego of the taxpayer"

Holding a party may move for summary judgment on any part of any claim or defense in the lawsuit

Adopting similar language for acquiring default judgment against the United States

Recognizing exception to rule against hearsay for records of regularly conducted activities

Holding that § 6621 applies to internal revenue tax cases

Permitting liens

Requiring initial assessment of penalty to be personally approved in writing by supervisor

Defining gross income

Setting the certification process for domestic records of regularly conducted business activity

Providing a 20–percent top rate for most long-term capital gains

Granting federal courts the authority to order a foreclosure and sale of a property subject to a tax lien