Today, the National Association of Wholesaler-Distributors filed an amicus brief with the U.S. Supreme Court in Commissioner of the Internal Revenue Service v. Zuch, a case that concerns whether a taxpayer’s statutory right to contest a proposed IRS levy before it happens becomes moot if the IRS collects the owed amount through other means and abandons the levy.

Jennifer Zuch challenged a levy, claiming $50,000 in tax payments she made with her ex-husband were wrongly applied to his tax debt instead of hers. While she fought the case, the IRS seized her refunds, then dropped the levy and declared the case moot.

“The IRS is not above the law,” said Brian Wild, NAW’s Chief Government Relations Officer. “In this case, the IRS wrongly took money from Zuch that it thought she owed, even though she was in the middle of exercising her legal right to challenge the levy. By taking the money anyway the IRS abused its authority, ignored the law, and denied Zuch her chance to fight the levy. Taxpayers should be able to trust the protections Congress put in place without the IRS grabbing their money during a challenge.”

The National Association of Wholesaler-Distributors (NAW) is one of America’s leading trade associations, representing the $8.2 trillion wholesale distribution industry. Our industry employs more than 6 million workers throughout the United States, accounting for 1/3 of the U.S. GDP. 35,000 wholesale distribution companies operate in 150,000 places of business across North America, including all 50 states.