From our private database of 14,100+ case briefs...
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.)
What to do next…
Unlock this case brief with a free (no-commitment) trial membership of Quimbee.
You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 97,000 law students since 2011. Some law schools—such as Yale, Vanderbilt, Berkeley, and the University of Illinois—even subscribe directly to Quimbee for all their law students. Read our student testimonials.
Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.
Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students. Read more about Quimbee.
Here's why 221,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 14,100 briefs, keyed to 189 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.