whether that interest, as against the IRS, survived the levy. We turn to Massachusetts State law to answer these questions. 1. Her separate interest in the joint bank account A party to a Massachusetts joint bank account has the power to withdraw, assign, or transfer part or all of the funds in a joint account. Mass. Ann. Laws ch. 167D, sec. 5 (LexisNexis 2009). “Unlike a joint tenant of property held in a traditional joint tenancy, therefore, * * * [a title holder of a joint bank account] may effectively exercise control over the entire interest, or any part of it, and divest, totally or partially, the interest of the other.” Heffernan v. Wollaston Credit Union, 567 N.E.2d 933, 937 (Mass. App. Ct. 1991); see also United States v. U.S. Currency, $81,000, 189 F.3d 28, 34 (1st Cir. 1999) (<HOLDING>). While a joint hank account establishes the
holding that language in a merrill lynch customer account agreement that the plaintiff signed upon opening the first account  providing for arbitration of any controversy  arising out of its business  applied to the disputed second account even though the plaintiff did not sign a separate customer account agreement for the second account holding that in a suit on a sworn account the petition with an attached sworn account and verified affidavit of the sworn account was a liquidated claim proved by written instruments holding that the rights conferred to a joint account holder by massachusetts statutes and case law in fact give a joint account holder legal title in a joint account recognizing ability of one or more joint tortfeasors to settle on behalf of themselves and another joint tortfeasor and then pursue that joint tortfeasor for its share of the settlement payment holding in a class action derivative suit that the joint defense privilege cannot be waived without the consent of all the parties to the defense except in the situation where one of the joint defendants becomes an adverse party in a litigation