Paul Bergman is a Professor of Law at the UCLA School of Law and a recipient of a University Distinguished Teaching Award. His recent books include Reel Justice: The Courtroom Goes to the Movies (Andrews & McMeel); Trial Advocacy: Inferences, Arguments, Techniques (with Moore and Binder, West Publishing Co.); and Represent Yourself In Court and The Criminal Law Handbook (both with Berman-Barrett, Nolo). He has also published numerous articles in law journals.
Without responding to their vacuous arguments, I noticed the court of "Schultz vs. IRS", US Court of Appeals for the 2nd Circuit, wherein it was ruled that a "Notice of Lien or Levy" is NOT a lien or levy. I argued that a lawful lien or levy must have a federal property seizure warrant signed by a federal judge to be valid. The IRS routinely skips this step. 

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A lawsuit is a proceeding by a party or parties against another in the civil court of law.[1] The archaic term "suit in law" is found in only a small number of laws still in effect today. The term "lawsuit" is used in reference to a civil action brought in a court of law in which a plaintiff, a party who claims to have incurred loss as a result of a defendant's actions, demands a legal or equitable remedy. The defendant is required to respond to the plaintiff's complaint. If the plaintiff is successful, judgment is in the plaintiff's favor, and a variety of court orders may be issued to enforce a right, award damages, or impose a temporary or permanent injunction to prevent an act or compel an act. A declaratory judgment may be issued to prevent future legal disputes.
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