The Court has considered the parties' arguments regarding defendants' motion for summary judgment. The Court is inclined to find that plaintiff has exhausted his administrative remedies with regard to his claim for damages arising from an unauthorized tax collection under 26 U.S.C. § 7433. Accordingly, the Court will likely reach the merits of plaintiff's claim for damages under Section 7433. The Court is not, however, persuaded by the government's arguments that the 15 percent cap on continuing levies imposed by 26 U.S.C. § 6331(h) does not apply to Social Security retirement payments. The government is invited to supplement its arguments on this point in a filing of no more than eight pages on or before June 15, 2009. Please include discussion of any case law or legislative history that supports the government's position. The government should also address what the procedural posture of the case would be if plaintiff were successful
only on his damages claim under Section 7433 and was not successful on any claim for a refund under 28 U.S.C. § 7422. Plaintiff may respond in a filing of no more than eight pages on or before June 22, 2009.
Signed by Judge Paul L. Friedman on June 4, 2009. (MA)