Munaco v. United States’s Empirical Analysis
522 F.3d 651 · 2008
Citation profile
2 federal appellate · 2 district ·
Relationships
Applies 26 U.S.C. § 6323 · 26 U.S.C. § 6325 · 26 U.S.C. § 7422 · 26 U.S.C. § 7426 · 28 U.S.C. § 1331 · 28 U.S.C. § 1346 (Federal Tort Claims Act)
Relies on United States v. Mitchell · Federal Crop Ins Corporation v. Merrill · Brown v. General Services Administration · United States v. Dalm · Cohens v. Virginia
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Under the new statutory scheme, 26 U.S.C. § 6325 (b)(4) requires the IRS to issue a certificate of discharge as a matter of right to third parties under specified circumstances. Pursuant to 26 U.S.C. § 6325 (b)(4)(A), the third party has the right to obtain a certificate of discharge by applying to the Secretary of the Treasury for such a certificate and either depositing cash or furnishing a bond sufficient to protect the lien interest of the United States. The Secretary does not have the discretion to refuse to issue a certificate of discharge if this procedure is followed. After the property owner follows the procedure under 26 U.S.C. § 6325 (b)(4)(A), the Secretary must refund the amount deposited or release the bond, to the extent that the Secretary determines that the taxpayer’s unsatisfied liability giving rise to the lien can be satisfied from a source other than property owned by the third party, or the value of the interest of the United States in the property is less than the Secretary’s prior determination of its value. 26 U.S.C. § 6325 (b)(4)(B). Section 7426(a)(4) provides a judicial remedy for violations of § 6325(b)(4). The owner of the property has 120 days after the certificate is issued to challenge the Secretary’s determination by bringing a civil action against the United States in federal district court. Id. § 7426(a)(4). If no action is filed within the 120-day period, the Secretary has 60 days to apply the amount deposited or collected on the bond, to ”
1 later decision quote this exact passage · from the dissent“(A) At the request of the owner of any property subject to any lien imposed by this chapter, the Secretary shall issue a certificate of discharge of such property if such owner— (i) deposits with the Secretary an amount of money equal to the value of the interest of the United States (as determined by the Secretary) in the property; or (ii) furnishes a bond acceptable to the Secretary in a like amount.”
1 later decision quote this exact passage · from the dissent“(i) the unsatisfied liability giving rise to the lien can be satisfied from a source other than such property; or (ii) the value of the interest of the United States in the property is less than the Secretary’s prior determination of such value.”
1 later decision quote this exact passage · from the dissent
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.