From Dave W.
Just got a decision (attached) from the 9th reversing a dismissal of a civil rights claim against a bank for turning over SS payments (deposited into the bank) to the Cal FTB in alleged 'response' to their levy notice. SS payments are federally immune from any levies (other than by the feds themselves), even after they've been deposited into a bank or other institution . This is an issue that Vern was developing before he passed away, and his client passed the torch to me. If you have any clients who have had SS payments turned over by anyone (other than the feds) in alleged response to some action, that 3rd party is liable. Third parties dealing with SS deposits now better be on their toes!
(In case you're wondering, 42 USC 1983 covers federal "laws" (statute) violations, as well as constitutional violations. The bank violated a federal immunity statute concerning SS payments. This was the first opportunity I've had to use 1983 this way). Bon appetit!Click here to view Memorandum.