The U.S. tax code allows the IRS to collect taxes by levy upon property belonging to a person who neglects or refuses to pay a tax liability within 10 days of notice and demand for payment. The IRS had sued the couple to reduce their outstanding federal tax liabilities (estimated at $262,000 in tax, interest and penalties) to judgment and foreclose tax liens on their property. The couple raised procedural objections to the levy, among other arguments. However, a U.S. District Court found that the IRS was justified under the tax code to collect their tax liability by levy. (Bigley, DC AZ, 8/31/19)