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Home / Opinion Digests / No ‘Continuing Violation’ for Tax Levy Claim (access required)

No ‘Continuing Violation’ for Tax Levy Claim (access required)

Plaintiff taxpayers who allege they have paid off past tax liabilities but continue to be subjected to collection actions by the Internal Revenue Service have not properly exhausted administrative remedies and their claims are dismissed by the Alexandria U.S. District Court. Plaintiffs assert a claim under 26 U.S.C. § 7433, which provides a civil damages remedy ...

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