▁the ▁valid ity ▁of ▁the ▁underlying ▁tax ▁li ability . ▁ ▁After ▁the ▁dec isions ▁in ▁Rod gers ▁and ▁Bag got , ▁Congress ▁provided ▁for ▁limited ▁exceptions ▁to ▁the ▁general ▁rule ▁that ▁court ▁appro val ▁is ▁not ▁required ▁for ▁a ▁le vy ▁by ▁the ▁In ternal ▁Re venue ▁Service . ▁For ▁example , ▁an ▁I RS ▁le vy ▁on ▁a ▁principal ▁residence ▁must ▁be ▁approved ▁in ▁writing ▁by ▁a ▁federal ▁district ▁court ▁judge ▁or ▁magistr ate . ▁ ▁The ▁stat ute ▁author izing ▁the ▁In ternal ▁Re venue ▁Service ▁to ▁se ize ▁assets ▁without ▁going ▁to ▁court ▁is ▁. ▁In ▁the ▁case ▁of ▁Brian ▁v . ▁G ugin , ▁a ▁group ▁of ▁tax pay ers ▁( including ▁a ▁Mr . ▁Ralph ▁Brian ) ▁su ed ▁a ▁group ▁of ▁I RS ▁and ▁other ▁government ▁employees , ▁( including ▁M s . ▁Ph yl is ▁G ugin ), ▁for ▁what ▁the ▁tax pay ers ▁claimed ▁was ▁a ▁viol ation ▁of ▁their ▁rights . ▁The ▁following ▁is ▁an ▁ex cer pt ▁from ▁the ▁court ’ s ▁decision ▁in ▁the ▁case : ▁ ▁The ▁pla int iffs ' ▁prem ise ▁for ▁their ▁compla int ▁is ▁that ▁the ▁I RS ▁agents ▁were ▁required ▁to ▁have ▁a ▁court ▁order ▁in ▁order ▁to ▁be ▁able ▁to ▁leg ally ▁se ize ▁property ▁for ▁del in quent ▁tax es . ▁Unfortunately , ▁this ▁is ▁a ▁fault y ▁prem ise . ▁Title ▁ 2 6 ▁U . S . C . ▁§ 6 3 3 1 ▁author izes ▁the ▁I RS ▁to ▁se