Steven N.S. Cheung, Inc., Plaintiff-Appellee, v. United States, Defendant-Appellant, 545 F.3d 695; 2008 U.S. App. LEXIS 20099 (9th Cir., Sept. 23, 2008)

Steven N.S. Cheung, Inc., Plaintiff-Appellee, v. United States, Defendant-Appellant, 545 F.3d 695; 2008 U.S. App. LEXIS 20099 (9th Cir., Sept. 23, 2008)

District court erred in failing to give effect to 26 U.S.C.S. § 6621(a)(1) interest rate reduction after entering judgment for corporation in its action against United States for wrongful levy; under 26 U.S.C.S. §§ 7426, 6621, Congress intended to treat wrongful levy judgments like overpayments of tax for purposes of calculating overpayment rate.
 
 
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