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Printable Form 433-B (OIC) Broken Arrow Oklahoma: What You Should Know
See Publication 517, The Internal Revenue Code for the current guidance. Citizens for Tax Justice and the Institute for Justice filed suit against the Internal Revenue Service on behalf of Oklahoma restaurant owners and patrons. The suit against the IRS brought a series of questions about how and when the IRS uses the civil asset forfeiture law to seize citizens' businesses (see Oklahoma Lawsuit Targets Civil Asset Forfeiture for Restaurants”.) The Supreme Court held that a federal law making it a crime to “assign” the use of a vehicle in violation of state law is unconstitutional. The Fourth Circuit Court of Appeals has rejected a Third Circuit Court of Appeals finding. That there was no substantial likelihood of prejudice on the basis of the “reasonably certain chance” of an injury resulting from the forfeiture of property from a forfeiture action. The court pointed out that it had no authority to hear the case if it were not the law of the state. The ruling in the case, United States v. 23,950,000 in U.S. Currency from a bank in Arizona, has sparked controversy as the government seized approximately 22.9 million in cash from a bank in California that served as the custodian for the money. The government seized the money because a civil asset forfeiture complaint was filed against the bank in the U.S. District Court for the Central District of California. An asset forfeiture complaint can arise where forfeiture proceedings have ended against an individual, a criminal defendant, or the federal government as a result of a judgment or settlement.  The court of appeal reversed the asset forfeiture complaint, finding that it was “unconstitutional when the government seeks forfeiture against property from a bank that served as bank administrator. Such a seizure involves federal confiscation without process and requires that the property be immediately surrendered. It is not the job of the courts to oversee such an action. The Ninth Circuit has held that the mere possibility that a civil forfeiture action might occur is a reasonable doubt sufficient to justify depriving the accused of his property in a criminal case that did not result in a criminal conviction.” The court held that Congress intended to regulate only forfeitures in connection with certain judicial processes, and that it could not impose the requirements of the Due Process Clause upon state and local officials that are constitutionally immune.
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