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United States of America v. Hart et al

REPLY to Response to Motion re MOTION to Dismiss Rule 12

14 Cited authorities

  1. Department of Revenue v. ACF Industries, Inc.

    510 U.S. 332 (1994)   Cited 226 times   3 Legal Analyses
    Holding railroads could not challenge as discriminatory a generally applicable property tax to which some non-railroad property, but not railroad property, was exempted

  2. U.S. v. Novak

    476 F.3d 1041 (9th Cir. 2007)   Cited 159 times
    Holding that even though ERISA's anti-alienation provision conflicts with § 3613 of the MVRA, the MVRA resolves this conflict by specifying that all property is covered “[n]otwithstanding any other Federal law” (alteration in original)

  3. U.S. v. Bantau

    907 F. Supp. 988 (N.D. Tex. 1995)   Cited 18 times   1 Legal Analyses
    Holding that the United States could bring a TUFTA fraudulent conveyance action without reference to the TUFTA statute of limitations

  4. U.S. v. Carney

    796 F. Supp. 700 (E.D.N.Y. 1992)   Cited 16 times
    Holding that the Government is not bound by the statute of limitations under New York Debtor and Creditor Law

  5. U.S. v. Werner

    857 F. Supp. 286 (S.D.N.Y. 1994)   Cited 6 times
    Granting summary judgment to United States on tax debt claim

  6. Section 6321 - Lien for taxes

    26 U.S.C. § 6321   Cited 2,752 times   9 Legal Analyses
    Permitting liens

  7. Section 6212 - Notice of deficiency

    26 U.S.C. § 6212   Cited 1,809 times   26 Legal Analyses
    Authorizing "the Secretary" to issue NODs

  8. Section 6331 - Levy and distraint

    26 U.S.C. § 6331   Cited 1,565 times   16 Legal Analyses
    Defining levy as including "the power of distraint and seizure by any means"

  9. Section 6502 - Collection after assessment

    26 U.S.C. § 6502   Cited 843 times   14 Legal Analyses
    Providing for ten-year period after assessment of taxes for collection

  10. Section 3001 - Applicability of chapter

    28 U.S.C. § 3001   Cited 785 times
    Stating that the chapter including § 3205"provides the exclusive civil procedures for the United States ... to recover a judgment on a debt"

  11. Section 7401 - Authorization

    26 U.S.C. § 7401   Cited 511 times   2 Legal Analyses
    Providing that "no civil action for the collection or recovery of taxes, or of any fine, penalty, or forfeiture, shall be commenced unless the Secretary authorizes or sanctions the proceedings and the Attorney General or his delegate directs that the action be commenced"

  12. Section 3002 - Definitions

    28 U.S.C. § 3002   Cited 346 times   1 Legal Analyses
    Authorizing suits against an "Indian tribe"

  13. Section 3306 - Remedies of the United States

    28 U.S.C. § 3306   Cited 165 times   2 Legal Analyses

    (a) IN GENERAL.-In an action or proceeding under this subchapter for relief against a transfer or obligation, the United States, subject to section 3307 and to applicable principles of equity and in accordance with the Federal Rules of Civil Procedure, may obtain- (1) avoidance of the transfer or obligation to the extent necessary to satisfy the debt to the United States; (2) a remedy under this chapter against the asset transferred or other property of the transferee; or (3) any other relief the

  14. Section 3003 - Rules of construction

    28 U.S.C. § 3003   Cited 110 times   3 Legal Analyses
    Stating that the FDCPA "shall preempt State law to the extent such law is inconsistent with a provision of this chapter"