Plaintiff served a notice of levy on Zions’ agent for service of process, Corporation Service Company (CSC), attempting to levy on funds the judgment debtor held in two bank accounts at Zions.  CSC rejected the levy because someone had underscored, by hand, the name of a corporate defendant in the caption of the notice of levy.  CSC thought that was the party being served with the notice, but the form clearly stated that the “person notified” was Zions.  By the time plaintiff got CSC to correct the error, the judgment debtor had withdrawn the funds from the two bank accounts.  Held, Zions is liable for its agent’s error.  The error was not one that a reasonable person would make (i.e., it was negligent), so Zions is liable to plaintiff for the money that escaped plaintiff’s levy due to the mistake.