Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-3_08-cv-00768/USCOURTS-cand-3_08-cv-00768-1/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7401 IRS: Tax Liability

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United States District Court

For the Northern District of California

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IN THE UNITED STATES DISTRICT COURT

FOR THE NORTHERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

et al.,

Petitioners,

v.

ALAN D. MILLER,

Respondent.

NO. C08-0768 TEH

ORDER GRANTING PETITION

FOR JUDICIAL APPROVAL OF

LEVY ON PRINCIPAL

RESIDENCE

This matter came before the Court on March 31, 2008, on an order to show cause as to

why the government’s petition for judicial approval of levy on Respondent Alan D. Miller’s

principal residence – located at 175 Essex Way, Pacifica, California – should not be granted. 

The order to show cause allowed Miller to file written objections on or before March 10,

2008. To date, Miller has not filed any objections or made any other written appearance in

this case. Miller also failed to appear at the March 31, 2008 hearing.

By statute, “[i]f any person liable to pay any tax neglects or refuses to pay the same

within 10 days after notice and demand,” the government may collect the unpaid tax “by levy

upon all property and rights to property (except such property as is exempt under section

6334) belonging to such person or on which there is a lien provided in this chapter for the

payment of such tax.” 26 U.S.C. § 6331(a). Section 6334 provides in relevant part that, “[a]

principal residence shall not be exempt from levy if a judge or magistrate of a district court

Case 3:08-cv-00768-TEH Document 9 Filed 04/03/08 Page 1 of 3
United States District Court

For the Northern District of California

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of the United States approves (in writing) the levy of such residence.” 26 U.S.C.

§ 6334(e)(1). The government submitted sufficient evidence that notices of liens against

Miller’s principal residence were properly recorded by the San Mateo County Recorder’s

Office.

Certificates of assessments and payments, such as those submitted by the government

in this case, are “probative evidence in and of themselves and, in the absence of contrary

evidence, are sufficient to establish that . . . assessments were properly made.” Koff v.

United States, 3 F.3d 1297, 1298 (9th Cir. 1993) (per curiam) (citation omitted). Miller has

failed to submit any contrary evidence.

In addition, although counsel for the government represented at the hearing that Miller

might be able to pay the taxes owed by sending a check drawn on proceeds received from

stock sales, the government informed the Court by telephone on April 1, 2008, that it had

received notice that no such check was forthcoming. Again, Miller has submitted no

evidence to the contrary.

Thus, Miller has failed to meet his burden in opposing the government’s petition for

judicial approval of levy on his principal residence: He has failed to file “an objection within

the time period required by the court raising a genuine issue of material fact demonstrating

that the underlying tax liability has been satisfied, that the taxpayer has other assets from

which the liability can be satisfied, or that the Service did not follow the applicable laws or

procedures pertaining to the levy.” 26 C.F.R. § 301.6334-1(d)(2). Under governing

regulations, the Court is therefore “expected to enter an order approving the levy of the

principal residence property.” Id.

Accordingly, with good cause appearing, IT IS HEREBY ORDERED that the petition

for judicial approval of levy on a principal residence is GRANTED. The Internal Revenue

Service may levy upon Alan D. Miller’s interest in the property located at 175 Essex Way,

Pacifica, California, to satisfy part or all of Miller’s unpaid tax liabilities for the 1989, 1990,

1991, 2003, 2004, and 2005 tax years. Such levy may be executed by any authorized officer

of the Internal Revenue Service. The Clerk shall enter judgment and close the file.

Case 3:08-cv-00768-TEH Document 9 Filed 04/03/08 Page 2 of 3
United States District Court

For the Northern District of California

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IT IS FURTHER ORDERED that the Clerk shall serve copies of this order and the

judgment on Alan D. Miller, 175 Essex Way, Pacifica, California 94044-3915.

IT IS SO ORDERED.

Dated: 04/03/08 

THELTON E. HENDERSON, JUDGE

UNITED STATES DISTRICT COURT

Case 3:08-cv-00768-TEH Document 9 Filed 04/03/08 Page 3 of 3