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B-211389 1 (1984-07-23)

handle is hein.gao/gaobadluq0001 and id is 1 raw text is: OuCIION FILE: B-211389 THE COMPTROLLEN GENERAL OP THE UNITED STATES WA8HINGTON, D.C. 20548 DATE: July 23, 1984 MATTER OF: Southside Investment Co. DIGEST: Internal Revenue Service seized building in California owned by Southside Investment Co. in order to enforce lien for delinquent taxes against Southside's tenant. Southside sued for damages. Ninth Circuit has recognized cause of action in such circumstances under Tucker Act. Monetary settlement in favor of Southside is properly payable from permanent appropriation established by 31 U.S.C. S 1304, rather than from funds under control of IRS. The Internal Revenue Service (IRS), Department of the Treasury, and the Tax Division, Department of Justice, have sought clarification as to the proper source of funds for pay- ment of a monetary settlement in the case of Southside Invest- ment Co., et al. v. United States, No. CV 80-00624-TJH (C.D. Cal.).'!/ For the reasons that follow, the settlement is pro- perly payable from the permanent indefinite..appropriation established by 31 U.S.C. S 1304 (1982). Facts The IRS seized a building in California owned by South- side Investment Co. in order to enforce a lien for delinquent taxes against Leon's Family Restaurant. Leon's Family Restau- rant operated in the building owned by Southside under a lease agreement. Southside, as owner and lessor, brought suit against the United States for damages incurred as a result of the sei- zure. The damages sought consisted of lost rent plus damage resulting from the rotting and decayed food which had not been removed apparently because the IRS had refused access to I/ The settlement in the Southside case has already been paid (GAO Claim No. Z-2850408). The case is used here as a reference case in order to resolve the issue for the future.

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