United States v. Martha L. Lazaro

Martha Lazaro appeals the summary judgment in favor of the United States to enforce its liens for a judgment of restitution and for federal income taxes against the surplus proceeds from the sale of real property that Lazaro had owned jointly with her former husband, Carlos M. De Cespedes. The parties disputed the priority of competing liens for the judgment of restitution that the United States had obtained in a criminal action against De Ces-pedes and for federal tax liabilities assessed against De Cespedes and Lazaro for the underpayment of federal income taxes. The district court ruled…