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  • Kaggen v. Internal Revenue ServiceKaggen v. Internal Revenue Service
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Kaggen v. Internal Revenue Service

United States Court of Appeals for the Second Circuit
71 F.3d 1018 (2d Cir. 1995)


The Internal Revenue Service (IRS) (defendant) filed a tax levy against Elias Kaggen and Rio Sferrazza (plaintiffs), seizing their funds in order to satisfy unpaid taxes. The plaintiffs filed suit against the IRS, claiming that they had not received notice of the seizure as required by federal law. The district court took judicial notice of the fact that banks generally sent monthly statements to depositors, indicating to whom the depositor paid money each month. The district court ruled in favor of the IRS, holding that these bank statements would have provided sufficient notice to the plaintiffs of the IRS’s seizure. The plaintiffs appealed, and the court of appeals affirmed. The plaintiffs filed a petition for rehearing. The plaintiffs did not dispute that their banks had sent them monthly statements. Rather, the plaintiffs argued that the district court had improperly taken judicial notice of the fact that banks generally sent monthly statements, without providing the plaintiffs with an opportunity to be heard on the issue.

Rule of Law


Holding and Reasoning (Kaufman, J.)

Dissent (Jacobs, J.)

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