Marcus E. Scott



The Taxpayer is a delinquent taxpayer with an outstanding tax liability.  On September 16, 2013, the Department issued a Warrant of Levy to the bank where the Taxpayer holds accounts, for the Taxpayer’s unpaid tax liability.  The bank surrendered funds to the Department, both from the Taxpayer’s account, and the account of his elderly mother, to which he is a joint accountholder.  The Taxpayer filed a protest to the levy, arguing that funds in his mother’s account should not be subject to the levy.  Based on the fact that the Taxpayer was a joint accountholder, and had access to the account, the funds in the account were not exempt from the levy.  The Taxpayer’s protest was denied.