Acting under 26 U.S.C. 6331 the original $4,940 was seized from Janis and Levine by the IRS as a part of the much larger assessment .
6331 gives the IRS the power to levy property from those who evade taxes .
Acting under 26 U.S.C. 6331 , which gives the IRS the power to levy property from those who evade taxes , the original $4,940 was seized from Janis and Levine by the IRS as a part of the much larger assessment .