Legal Question in Tax Law in District of Columbia

Where is the warrant of distraint

A (notice of[lien,levy]) issued by the IRS has no jurat where is the due process? In US v. O'dell a Executive branch warrant a warrant of distraint, where or from whom is it issued? Without proper due process apparent I am legally bound to honor anything?

Asked on 7/27/02, 11:41 am

1 Answer from Attorneys

Lawrence Graves Coolidge & Graves PLLC

Re: Where is the warrant of distraint

You're clearly heading for trouble. I suggest that you look at a Web site of a tax professor at Villanova Law School, who debunks most of the myths floating around regarding supposed defects in IRS existence, procedure, etc. The link is

I also recommend that you consult with a CPA or tax lawyer in your area as soon as possible.

Best wishes,


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Answered on 7/27/02, 12:54 pm

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