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U.S. Federal Income Tax

Subjugation by taxation

Federal Judicial Process of Levy

Table of Contents

        In view of the preceding pages and my commentary to direct your attention and highlight certain points, I am confident that you will absorb the points contained in the following citations of law without my commentary.

TITLE 28 - JUDICIARY AND JUDICIAL PROCEDURE
TITLE 28 - APPENDIX
FEDERAL RULES OF CIVIL PROCEDURE
VIII. PROVISIONAL AND FINAL REMEDIES
 
Rule 69. Execution
 
(a) In General. Process to enforce a judgment for the payment of money shall be a writ of execution, unless the court directs otherwise.  The procedure on execution, in proceedings supplementary to and in aid of a judgment, and in proceedings on and in aid of execution shall be in accordance with the practice and procedure of the state in which the district court is held, existing at the time the remedy is sought, except that any statute of the United States governs to the extent that it is applicable.

TITLE 28 - JUDICIARY AND JUDICIAL PROCEDURE
PART V - PROCEDURE
CHAPTER 111 - GENERAL PROVISIONS
 
Sec. 1651. Writs
 
(a) The Supreme Court and all courts established by Act of Congress may issue all writs necessary or appropriate in aid of their respective jurisdictions and agreeable to the usages and principles of law.
(b) An alternative writ or rule nisi may be issued by a justice or judge of a court which has jurisdiction.   

TITLE 28 - JUDICIARY AND JUDICIAL PROCEDURE
PART VI - PARTICULAR PROCEEDINGS
CHAPTER 176 - FEDERAL DEBT COLLECTION PROCEDURE
SUBCHAPTER C - POSTJUDGMENT REMEDIES

Sec. 3203. Execution
 
(a) Property Subject to Execution. - All property in which the judgment debtor has a substantial nonexempt interest shall be subject to levy pursuant to a writ of execution.  The debtor's earnings shall not be subject to execution while in the possession, custody, or control of the debtor's employer.  Co-owned property shall be subject to execution to the extent such property is subject to execution under the law of the State in which it is located.
(b) Creation of Execution Lien. - A lien shall be created in favor of the United States on all property levied on under a writ of execution and shall date from the time of the levy.  Such lien shall have priority over all subsequent liens and shall be for the aggregate amount of the judgment, costs, and interest.  The execution lien on any real property as to which the United States has a judgment lien shall relate back to the judgment lien date.
(c) Writ of Execution. -
(1) Issuance. - On written application of counsel for the United States, the court may issue a writ of execution.  Multiple writs may issue simultaneously, and successive writs may issue before the return date of a writ previously issued.
(2) Form of writ. -
(A) General contents. - A writ of execution shall specify the date that the judgment is entered, the court in which it is entered, the amount of the judgment if for money, the amount of the costs, the amount of interest due, the sum due as of the date the writ is issued, the rate of postjudgment interest, the name of the judgment debtor, and the judgment debtor's last known address.
(B) Additional contents. - (i) Except as provided in clauses (ii) and (iii), the writ shall direct the United States marshal to satisfy the judgment by levying on and selling property in which the judgment debtor has a substantial nonexempt interest, but not to exceed property reasonably equivalent in value to the aggregate amount of the judgment, costs, and interest.
(ii) A writ of execution issued on a judgment for the delivery to the United States of the possession of personal property, or for the delivery of the possession of real property, shall particularly describe the property, and shall require the marshal to deliver the possession of the property to the United States.
(iii) A writ of execution on a judgment for the recovery of personal property or its value shall direct the marshal, in case a delivery of the specific property cannot be had, to levy and collect such value out of any property in which the judgment debtor has a substantial nonexempt interest.
(d) Levy of Execution. -
(1) In general. - Levy on property pursuant to a writ of execution issued under this section shall be made in the same manner as levy on property is made pursuant to a writ of attachment issued under section 3102(d).
(2) Death of judgment debtor. - The death of the judgment debtor after a writ of execution is issued stays the execution proceedings, but any lien acquired by levy of the writ shall be recognized and enforced by the court for the district in which the estate of the deceased is located.  The execution lien may be enforced -
(A) against the executor, administrator, or personal representative of the estate of the deceased; or
(B) if there be none, against the deceased's property coming to the heirs or devisees or at their option against cash in their possession, but only to the extent of the value of the property coming to them.
(3) Records of united states marshal. - (A) A United States marshal receiving a writ of execution shall endorse thereon the exact hour and date of receipt.
(B) The United States marshal shall make a written record of every levy, specify the property on which levy is made, the date on which levy is made, and the marshal's costs, expenses, and fees.
(C) The United States marshal shall make a written return to the court on each writ of execution stating concisely what is done pursuant to the writ and shall deliver a copy to counsel for the United States who requests the writ.  The writ shall be returned not more than -
(i) 90 days after the date of issuance if levy is not made; or
(ii) 10 days after the date of sale of property on which levy is made.

PART VI - PARTICULAR PROCEEDINGS
CHAPTER 176 - FEDERAL DEBT COLLECTION PROCEDURE
SUBCHAPTER B - PREJUDGMENT REMEDIES
 
Sec. 3102. Attachment
(d) Levy of Attachment. - (1) The United States marshal receiving the writ shall proceed without delay to levy upon the property specified for attachment if found within the district.  The marshal may not sell property unless ordered by the court.
(2) In performing the levy, the United States marshal may enter any property owned, occupied, or controlled by the debtor, except that the marshal may not enter a residence or other building unless the writ expressly authorizes the marshal to do so or upon specific order of the court.
(3) Levy on real property is made by entering the property and posting the writ and notice of levy in a conspicuous place upon the property.
(4) Levy on personal property is made by taking possession of it.  Levy on personal property not easily taken into possession or which cannot be taken into possession without great inconvenience or expense may be made by affixing a copy of the writ and notice of levy on it or in a conspicuous place in the vicinity of it describing in the notice of levy the property by quantity and with sufficient detail to identify the property levied on.
(5) The United States marshal shall file a copy of the notice of levy in the same manner as provided for judgments in section 3201(a)(1). The United States marshal shall serve a copy of the writ and notice of levy on -
(A) the debtor against whom the writ is issued; and
(B) the person who has possession of the property subject to the writ;  in the same manner that a summons is served in a civil action and make the return thereof.

        Again, please note that a levy is not "made" without a court order.


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