Opinion
No. 01-10126-JLT
May 9, 2001
ORDER
Defendant moves to dismiss on the ground that Plaintiffs' claims are time-barred. The limitations period for bringing a wrongful levy claim under 26 U.S.C. § 7426 is nine months from the date of the levy. See 26 U.S.C. § 6532 (c)(1).
Defendant argues that Plaintiffs failed to bring suit within nine months of the September 30, 1996 levy that "attach[ed] any funds which may become payable to Charles F. Brennick as a result of case #95-12703." But Plaintiffs do not challenge the September 30, 1996 levy. Rather, they sue based on Defendant's August 2, 2000 seizure of their portion of a $2.1 million joint award in the above-referenced case. Because Plaintiffs filed suit within nine months of the seizure date, their claims are timely, and Defendant's Motion to Dismiss for Lack of Jurisdiction [#6] is DENIED