Meek v. United States

OPINION

SMITH, Chief Judge.

This tax case involves the sale of real property seized by the Internal Revenue Service (IRS) from a delinquent taxpayer. Plaintiffs, Barjona J. Meek and his wife Roberta L. Meek, seek a refund of the purchase price they paid in a sealed bid tax sale for the taxpayer’s interest in property located at 74-725 Joni Drive in Palm Desert, California, as well as interest and attorney fees. The Joni Drive property was encumbered by a secured loan owed to C & M Building Materials, Inc. (C & M), a lien holder superior to the IRS. Following the tax sale but before plaintiffs…