eth ▁v . ▁Bre itz mann ; ▁P aw low ske ▁v . ▁Ch rys ler ▁Cor p .; ▁and ▁Craig ▁v . ▁L owe . ▁See ▁also ▁the ▁decision ▁of ▁the ▁United ▁States ▁Court ▁of ▁App e als ▁for ▁the ▁N inth ▁Circ uit ▁in ▁Mais ano ▁v . ▁Wel cher . ▁ ▁Since ▁at ▁least ▁ 1 8 6 7 , ▁the ▁Federal ▁tax ▁collect or ▁has ▁also ▁held ▁the ▁power ▁to ▁sell ▁property ▁of ▁a ▁del in quent ▁tax p ayer ▁to ▁satisfy ▁a ▁Federal ▁income ▁tax ▁li ability , ▁even ▁before ▁phys ically ▁e ject ing ▁the ▁tax p ayer ▁from ▁the ▁property . ▁See ▁the ▁United ▁States ▁Supreme ▁Court ▁decision ▁in ▁the ▁case ▁of ▁Springer ▁v . ▁United ▁States . ▁ ▁Arg uments ▁that ▁the ▁I RS ▁must ▁follow ▁the ▁Fair ▁Deb t ▁Collection ▁Act ▁ ▁At ▁least ▁one ▁tax ▁protest er ▁has ▁argued ▁that ▁the ▁I RS ▁must ▁follow ▁the ▁Federal ▁Fair ▁Deb t ▁Collection ▁Pract ices ▁Act , ▁also ▁known ▁as ▁the ▁Fair ▁Deb t ▁Collection ▁Act . ▁This ▁argument ▁was ▁rejected ▁in ▁Smith ▁v . ▁United ▁States , ▁where ▁the ▁United ▁States ▁Court ▁of ▁App e als ▁for ▁the ▁Fif th ▁Circ uit ▁stated ▁that ▁the ▁tax p ayer ' s : ▁" … ▁inv ocation ▁of ▁the ▁Fair ▁Deb t ▁Collection ▁Act ▁is ▁entirely ▁without ▁mer it , ▁as ▁the ▁stat ute ▁express ly ▁ex cludes ▁' any ▁officer ▁or ▁employee ▁of ▁the ▁United ▁States ▁. ▁. ▁. ▁to ▁the ▁extent ▁that ▁collect ing