New opinion — Third Circuit rejects couple’s challenge to tax levy

Hassen v. Government of the Virgin Islands — civil — affirmance — Shwartz

The Third Circuit today held that a Virgin Islands couple failed to plead a violation of 26 USC 7433(a) for wrongfully levying a property because their complaint rested on conclusory legal assertions without presenting facts to support them. The court noted that 7433(d) contains a mandatory-but-not-jurisdictional administrative exhaustion requirement.

Joining Shwartz were Greenaway and Fuentes. Arguing counsel were Alexander Golubitsky of Marjorie Rawls Roberts PC for the couple and Su-Layne Walker for the government.