United States v. Goodwin

TIMOTHY S. HILLMAN, DISTRICT JUDGE

Background

Pursuant to 26 U.S.C. §§ 7401 and 7403, with the authorization and sanction of the *7Chief Counsel of the Internal Revenue Service, a delegate of the Secretary of the Treasury of the United States, and at the direction of a delegate of the Attorney General of the United States, the United States has brought this action to enforce the federal tax liens that encumber a parcel of real property located at 53 Gilboa Street, Douglas, Massachusetts (the "Property"). Roy M. Goodwin, Jr. ("Goodwin"), Amy L. Beukema, F/K/A Amy L. Goodwin ("Beukema"), Unibank…