United States v. Eileen McGrew

MEMORANDUM *

Eileen McGrew (“McGrew”), appeals the grant of judgment and order of sale to the United States in its action to foreclose federal tax liens on property (“the residence”) now owned by McGrew. We affirm.

While McGrew was married to Kenneth McGrew (“Kenneth”), Kenneth incurred debts to the United States because he failed to pay federal income taxes when they became due and owing, that is on the dates that the returns were due. See 26 U.S.C. §§ 6072(a), 6151; United States v. Voorhies, 658 F.2d 710, 714 (9th Cir. 1981); Pan Am. Van Lines v. United States, 607 F.2d 1299, 1302-03 (9th…