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United States of America v. Sherman Mazur et al.,

MOTION Motion For Release of Property Seized Pursuant to Federal Rule of Criminal Procedure 41

46 Cited authorities

  1. Mullane v. Central Hanover Tr. Co.

    339 U.S. 306 (1950)   Cited 10,313 times   19 Legal Analyses
    Holding that due process requires a hearing "appropriate to the nature of the case"

  2. Corley v. United States

    556 U.S. 303 (2009)   Cited 756 times   3 Legal Analyses
    Holding that a "statute should be construed so that effect is given to all its provisions, so that no part will be inoperative or superfluous"

  3. 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

  4. 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

  5. Moskal v. United States

    498 U.S. 103 (1990)   Cited 559 times   2 Legal Analyses
    Holding that the rule of lenity is not triggered because it is "possible to articulate" a narrower construction of a statute

  6. 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

  7. G. M. Leasing Corp. v. United States

    429 U.S. 338 (1977)   Cited 652 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.

  8. Bertin v. U.S.

    478 F.3d 489 (2d Cir. 2007)   Cited 504 times
    Holding that six-year statute of limitations applies and cause of action accrues at the end of the criminal proceeding

  9. Supermail Cargo, Inc. v. U.S.

    68 F.3d 1204 (9th Cir. 1995)   Cited 695 times
    Holding that a "complaint cannot be dismissed unless it appears beyond doubt that the plaintiff can prove no set of facts that would establish the timeliness of the claim"

  10. Spotts v. U.S.

    429 F.3d 248 (6th Cir. 2005)   Cited 354 times
    Holding that "before determining what, if any, federal tax consequences attach, we must first address the pertinent questions of state property law."

  11. Section 157 - Procedures

    28 U.S.C. § 157   Cited 51,415 times   78 Legal Analyses
    Determining the validity, extent, or priority of liens

  12. Section 362 - Automatic stay

    11 U.S.C. § 362   Cited 29,444 times   174 Legal Analyses
    Concluding that cause exists to lift the stay because no bankruptcy purpose would be served by keeping the stay in place

  13. Section 523 - Exceptions to discharge

    11 U.S.C. § 523   Cited 27,304 times   141 Legal Analyses
    Granting federal courts exclusive jurisdiction over certain dischargeability disputes

  14. Section 2201 - Creation of remedy

    28 U.S.C. § 2201   Cited 24,544 times   61 Legal Analyses
    Granting district courts the authority to create a remedy with the force of a final judgment

  15. Section 541 - Property of the estate

    11 U.S.C. § 541   Cited 14,379 times   73 Legal Analyses
    Defining the bankruptcy estate to include "all legal or equitable interests of the debtor in property as of the commencement of the [bankruptcy] case"

  16. Section 727 - Discharge

    11 U.S.C. § 727   Cited 11,568 times   17 Legal Analyses
    Finding that debtor had "actually intended to hinder and delay a creditor"

  17. Section 3231 - District courts

    18 U.S.C. § 3231   Cited 6,249 times   12 Legal Analyses
    Granting district courts original jurisdiction over "all offenses against the laws of the United States"

  18. Section 2401 - Time for commencing action against United States

    28 U.S.C. § 2401   Cited 6,194 times   26 Legal Analyses
    Establishing that an FTCA claim must be brought in writing to the relevant agency within two years after accrual of the claim

  19. Section 6321 - Lien for taxes

    26 U.S.C. § 6321   Cited 2,748 times   9 Legal Analyses
    Permitting liens

  20. Section 501 - Filing of proofs of claims or interests

    11 U.S.C. § 501   Cited 2,459 times   5 Legal Analyses
    Outlining that a creditor has standing to file a proof of claim, but when a creditor fails to do so, other entities are permitted to file a proof of claim

  21. Section 301.6343-2 - Return of wrongfully levied upon property

    26 C.F.R. § 301.6343-2   Cited 5 times

    (a)Return of property - (1)General rule. If the Internal Revenue Service (IRS) determines that property has been wrongfully levied upon, the IRS may return- (i) The specific property levied upon; (ii) An amount of money equal to the amount of money levied upon; or (iii) An amount of money equal to the amount of money received by the United States from a sale of the property. (2)Time of return. If the United States is in possession of specific property, the property may be returned at any time. An