United States v. Comparato

MEMORANDUM and ORDER

RAGGI, District Judge:

The United States brings this action to reduce to judgment the tax liabilities of Anthony and Mildred Comparato, which now exceed $890,000. Because the principal asset to which the United States would look to collect on the Comparatos’ indebtedness is $650,000 in escrow accounts, which monies represent the settlement proceeds of malpractice actions relating to the Comparatos’ deceased son, plaintiff further seeks a judgment setting aside the Comparatos’ attempts to renounce their interests in this property. The United States submits that a taxpayer…