Living Care Alternatives of Utica, Inc. v. United States

411 F.3d 621 (2005)

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Living Care Alternatives of Utica, Inc. v. United States

United States Court of Appeals for the Sixth Circuit
411 F.3d 621 (2005)

  • Written by Heather Whittemore, JD

Facts

Living Care Alternatives of Utica, Inc. (Living Care) (plaintiff) was a nursing home. Living Care failed to pay payroll taxes that it withheld from employees’ paychecks and owed approximately $450,000. The Internal Revenue Service (IRS) sent Living Care a notice of tax liens and an intent to levy Living Care’s property. Living Care requested a collection due-process hearing. The appeals officers concluded that the IRS could levy Living Care’s property. Living Care appealed.

Rule of Law

Issue

Holding and Reasoning (Merritt, J.)

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Casebooks

Administrative Law

Key Terms

  • Abuse of DiscretionAn adjudicator’s failure to make a decision in accordance with principles of soundness, reasonableness, or legality.
  • Adjudication1. Judging; formally issuing a final judgment in a court proceeding. 2. For purposes of the Administrative Procedure Act, the process by which an administrative agency grants licenses, determines benefits, and enforces regulations. Through adjudication, agencies set guiding principles for statutory interpretation that serve as precedents for subsequent adjudications.
  • Deference One authority’s determination to apply another authority’s decision or practice, based on the first authority’s recognition of that decision or practice as entitled to respect. In the administrative-law context, deference refers to judicial acceptance of an agency's interpretation of the agency's rules, policies, and authority. In federal habeas law, deference or AEDPA deference refers to the scope of review that a federal court may apply to a state court’s adjudication of a defendant’s federal constitutional claims under 28 U.S.C. § 2254(d).
  • Federal Tax LienA lien for an unpaid federal tax debt that attaches to all of the debtor’s property.

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