26 USC 6332(d)(1) is something a payroll clerk could cite as
justification for not defying a levy. Years ago, I found another
section somewhere in 26 USC that says something to the effect that a
person wrongly surrendering property or monies of the one being levied
*can* be held liable by the person whose property or money it is, but
for the life of me, I haven't been able to find it.
Anyone know where that is? (I've searched using FindLaw & Cornell's LII
site, to no avail.)
Once I find/get that, I want to investigate if they're really
contradictory, and if so, which one takes precedence & why.
Thanks in advance for your help - I appreciate it.