District Court, E.D. Pennsylvania June 21, 2004, CIV.A. 03-4254 (United States v. Philadelphia Yearly Meeting of the Religious Society of Friends)

MEMORANDUM

DALZELL, District Judge.

In this action brought under 26 U.S.C. § 6332(d)

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, the Internal Revenue Service

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seeks to hold the Philadelphia Yearly Meeting of the Religious Society of Friends (‘Nearly Meeting”) directly liable for the unpaid taxes of one of its employees, Priscilla Lippincott Adams, as the sanction for its refusal to honor a levy on Ms. Adams’s wages.