United States v. Watson

OPINION AND ORDER

James P. Jones, United States District Judge

The United States instituted this action against defendánts Joe Watson (“Watson”) and his wife Betty Watson in order to collect federal payroll tax assessments. Count I of the Complaint seeks to reduce to judgment the tax assessments made against Watson, and Count II seeks to foreclose federal tax liens against real property owned by Watson and his wife. Following discovery, the United States has moved for summary judgment against Watson as to Count I.1 The motion has been fully briefed and is ripe for decision.2 For the following…