Opinion ID: 814753
Heading Depth: 3
Heading Rank: 2

Heading: Summary Judgment—Remaining Section 7433

Text: Claims and Refund Claims After the motion to dismiss, the only remaining claims were that the Government lacked authorization to levy the DePuy and Pfizer accounts and that Johnson had violated the Code and Regulation. The district court entered summary judgment in the Government’s favor on these claims. It found the Group could not challenge the levies under section 7433. Instead, section 7426 was the mechanism Congress established to challenge improper levies and that section limits standing to the subject of the levy, not the taxpayer. Notwithstanding, it held that the levies were proper because no reasonable factfinder would conclude that they were advances instead of payment due to the Group. It also concluded the arguments that Johnson violated the various Code provisions were “baseless.” The district No. 09-3380 7 court found the refund claims time barred under I.R.C. §§ 6511, 7422. It then entered judgment against Gessert for $445,041.87 and the Group for $1,343,621.67.