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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)

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

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Issue

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Holding and Reasoning (Merritt, J.)

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A "yes" or "no" answer to the question framed in the issue section;
A summary of the majority or plurality opinion, using the CREAC method; and
The procedural disposition (e.g., reversed and remanded, affirmed, etc.).

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