(Download) "Kulawy v. United States" by United States Court of Appeals for the Second Circuit # eBook PDF Kindle ePub Free
eBook details
- Title: Kulawy v. United States
- Author : United States Court of Appeals for the Second Circuit
- Release Date : January 25, 1990
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 60 KB
Description
KEARSE, Circuit Judge Plaintiff pro se John J. Kulawy appeals from a final judgment of the United States District Court for the District of Connecticut, Ellen Bree Burns, Chief Judge, dismissing his action against the United States pursuant to 28 U.S.C. §Â§ 1340 and 2410(a) (1988) to quiet title to certain of his personal property based on alleged procedural irregularities in the seizure and sale of that property by the Internal Revenue Service (""IRS"") in violation of various provisions of the Internal Revenue Code (""Code""), 26 U.S.C. §Â§ 6211 et seq. (1988), and the Fourth Amendment to the Constitution. The district court granted summary judgment on the ground that the IRS had complied with most of the statutory prerequisites to the seizure and sale and that its failure to comply with the 10-day public notice requirement of 26 U.S.C. § 6335(d), was a de minimis and nonprejudicial error. On appeal, Kulawy contends, inter alia, that the government's failure to comply strictly with the notice requirements of the Code is ground for invalidating the sale of his property. For the reasons below, we vacate the judgment and remand for further proceedings. I. BACKGROUND