The U.S. Supreme Court ruled against a taxpayer, finding that an IRS decision to abandon a collection method and seize taxpayer assets in another way deprived a lower court of authority to hear her appeal.
The nation’s highest court issued an 8-1 ruling in Commissioner of Internal Revenue v. Zuch on June 12, with Justice Amy Coney Barrett writing the majority opinion.
Justice Neil Gorsuch filed a dissenting opinion.
The appeal centers on the authority that the Tax Code provides the Internal Revenue Service to impose a levy to collect unpaid taxes.
A levy is a document issued by the IRS that allows the agency to seize property to satisfy a tax debt. Methods of seizure may include wage garnishment, taking money from a bank account, and taking and selling personal property such as a vehicle or real estate….