United States v. Toler

OPINION AND ORDER

ALGENON L. MARBLEY, District Judge.

I. INTRODUCTION

This matter comes before the Court on cross motions for summary judgment: (1) the United States’ Motion for Summary Judgment on its foreclosure claim against Maurice A. Toler, Patricia J. Toler, Dorothy Toler, and Patricia A. Toler (hereinafter the “Defendants”) and Plaintiff Patricia A. Toler’s wrongful levy claim (Dkt. 69); and (2) Defendants’ Motion for Summary Judgment against the United States on the IRS’s foreclosure claim (Dkt. 68). The Defendants seek summary judgment solely on the United States’ foreclosure claim. The…