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§3613

58 cases·12 followed·2 distinguished·3 questioned·6 overruled·35 cited—21% support

Statute Text — 26 U.S.C. §3613

Statute text not available for this section.

58 Citing Cases

Leif D. Rozin, Petitioner · 2017

3613(c) (2006). The IRS is instructed to assess and collect restitution for failure to pay any tax "in the same manner as i_fsuch amount were such tax". Sec. 6201(a)(4) (emphasis added).3 The IRS is permitted 2That is, assessed before our decision. See Winter v. Commissioner, 135 T.C. 238, 276 n.4 (2010). 3This section applies for restitution

Syed Navaid, Petitioner · 2016

3613(c) (2006), upon the entry ofthejudgment a lien arose on all ofpetitioner's property and rights to property. - 4 - [*4] A citation to discover assets directed to Charter One Bank/Citizens Bank was served on December 5, 2006, with statutory notice to petitioner. The citation to discover assets ordered Charter One Bank/Citizens Bank to "pro

Alfred A. Porro, Jr. & Joan Atkins Porro, Petitioners · 2014

3613 (2006) provides that a lien automatically arises on all ofthe assets and property interests ofthe restitution debtor.

United States v. Wells · Cir.
United States v. Robinson (In Re Robinson) 764 F.3d 554 · Cir.
United States v. Robert Scully 882 F.3d 549 · Cir.
United States v. Ellen Swenson 971 F.3d 977 · Cir.
United States v. Michael Norwood 49 F.4th 189 · Cir.
United States v. Joseph 102 F.4th 686 · Cir.
United States v. DeCay 620 F.3d 534 · Cir.
United States v. DeCay 620 F.3d 534 · Cir.
United States v. Boal 534 F.3d 965 · Cir.
United States v. Jon Frank 8 F.4th 320 · Cir.
United States v. Yielding 657 F.3d 722 · Cir.
United States v. Hyde 497 F.3d 103 · Cir.
United States v. Gary France 782 F.3d 820 · Cir.
United States v. Ghassan Elashi 789 F.3d 547 · Cir.
United States v. Tully, William · Cir.
United States v. Kevin Harris 854 F.3d 1053 · Cir.
United States v. William Rand · Cir.
United States v. Gwendolyn Berry 951 F.3d 632 · Cir.
United States v. Phillips 50 F. App'x 303 · Cir.
United States v. William E. Tully, Appeal of Travis v. Pherson 288 F.3d 982 · Cir.
Kevin Lavin v. United States 299 F.3d 123 · Cir.
United States v. Stefan Irving 452 F.3d 110 · Cir.
United States v. Valentino Bagola 90 F.4th 1218 · Cir.
Zipora Klein, Petitioner · 2017
Samuel Klein, Petitioner · 2017
Hal D. Hicks, Petitioner T.C. Memo. 2011-180 · 2011
United States v. Myers 136 F.4th 917 · Cir.
United States v. Allen-Shinn · Cir.
National Labor Relations Board v. MacY's Inc. · Cir.
Kickham Hanley P.C. v. Kodak Retirement Income Plan 558 F.3d 204 · Cir.
United States v. Loftis 607 F.3d 173 · Cir.
United States v. Clayton 613 F.3d 592 · Cir.
United States v. Witham 648 F.3d 40 · Cir.
Clearing House Ass'n v. Cuomo · Cir.
Kickham Hanley P.C. v. Kodak Income Retirement Plan · Cir.
United States v. Bonnie Boal · Cir.
United States v. Martinez 812 F.3d 1200 · Cir.
United States v. Richard Tilford 810 F.3d 370 · Cir.
United States v. Patrick Mire 838 F.3d 621 · Cir.
United States v. Abell 985 F.3d 111 · Cir.
United States v. Clark 990 F.3d 404 · Cir.
United States v. Corey Kidd 23 F.4th 781 · Cir.
Liliya Krasilnikova v. United States · Cir.
United States v. Intini 18 F. App'x 411 · Cir.
Oti Kaga, Inc. v. South Dakota Housing Development Authority William Earley Darlys Baum John Rothstein Kevin Culhane Lynn Hager Thomas Schramm Leland Kleinsasser, Cheyenne River Housing Authority Cheyenne River Sioux Tribe, Amicus on Behalf Of 342 F.3d 871 · Cir.
United States v. Greebel 47 F.4th 65 · Cir.
United States v. Bernard Jaffe, Jr. 417 F.3d 259 · Cir.
Wilson v. Commissioner 705 F.3d 980 · Cir.
United States v. Robert Evans 48 F.4th 888 · Cir.
United States v. Henricks 886 F.3d 618 · Cir.
United States v. John Perry 714 F.3d 570 · Cir.
United States v. Adam Carson 55 F.4th 1053 · Cir.
United States v. Stark 56 F.4th 1039 · Cir.
Andrew Stacy v. United States 70 F.4th 369 · Cir.
United States v. Saemisch 70 F.4th 1 · Cir.