District Court, M.D. North Carolina March 21, 1986, C-84-763-D (United States v. McPherson)

MEMORANDUM OPINION AND ORDER

HIRAM H. WARD, Chief Judge.

This case is a civil action brought by the United States against the defendant William V. McPherson, Jr. (McPherson) for the purpose of obtaining a judgment against McPherson personally for failure to honor a levy under 26 U.S.C. § 6332(c).

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The

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United States seeks to collect the sum of $9,149.37 from McPherson pursuant to the statute.