Reading Room Document
Internal Revenue Service Notices of Levy on Undelivered Commerce Department Fishing Quota Permits
The Department of Commerce may lawfully withhold delivery of fishing quotas or quota shares to eligible fishermen under the federal fishery laws in order to comply with a notice of levy served on the Department by the Internal Revenue Service to satisfy federal tax delinquencies. The OLC does not provide release dates for its opinions, so the release date listed is the date on which the opinion was authored. The original opinion is available at www.justice.gov/file/20256/download.
The OLC's Opinions
Opinions published by the OLC, including those released in response to our FOIA lawsuit