▁court ▁order ▁was ▁required ▁for ▁the ▁attempted ▁le vy ▁on ▁Ralph ▁Brian ' s ▁property . ▁Conc ern ing ▁the ▁constitution al ▁viol ations ▁alleg ed ▁by ▁the ▁pla int iffs , ▁this ▁court ▁cannot ▁find ▁that ▁any ▁constitution al ▁rights ▁were ▁alleg edly ▁viol ated ▁if ▁the ▁attempted ▁se iz ure ▁was ▁law ful ▁under ▁§ 6 3 3 1 . ▁ ▁It ▁is ▁important ▁to ▁note ▁that ▁the ▁pla int iff ▁Ralph ▁Brian ▁is ▁not ▁without ▁a ▁course ▁of ▁action ▁under ▁the ▁In ternal ▁Re venue ▁Code . ▁If ▁the ▁del in quent ▁tax es ▁claimed ▁are ▁not ▁del in quent , ▁the ▁tax p ayer ▁may ▁bring ▁an ▁action ▁with ▁the ▁I RS ▁for ▁a ▁ref und . ▁ ▁In ▁a ▁variation ▁on ▁this ▁argument , ▁some ▁tax ▁protest ers ▁have ▁argued ▁that ▁section ▁ 6 3 3 1 ▁of ▁the ▁In ternal ▁Re venue ▁Code ▁should ▁allow ▁the ▁I RS ▁to ▁se ize ▁only ▁the ▁sal ary ▁of ▁an ▁officer , ▁employee , ▁or ▁elected ▁official ▁of ▁the ▁United ▁States ▁or ▁the ▁District ▁of ▁Columbia . ▁This ▁argument ▁was ▁rejected ▁by ▁the ▁United ▁States ▁Supreme ▁Court ▁in ▁Sim s ▁v . ▁United ▁States . ▁Tax ▁protest ers ▁have ▁presented ▁variations ▁of ▁this ▁argument , ▁which ▁the ▁courts ▁have ▁ruled ▁to ▁be ▁without ▁legal ▁mer it . ▁See , ▁e . g ., ▁the ▁decision ▁of ▁the ▁United ▁States ▁Court ▁of ▁App e als ▁for ▁the ▁T enth ▁Circ uit ▁in ▁James ▁v . ▁United ▁States . ▁See ▁also ▁P