Arlin Geophysical v. United States

ORDER AND JUDGMENT *

Nancy L. Moritz Circuit Judge

Nearly one decade ago, the Internal Revenue Service filed a notice of federal tax lien to recover over $12 million in unpaid taxes from John Worthen. In 2015, the district court granted final judgment for the government on its- action to enforce the tax lien. To satisfy the judgment, the court also ordered the sale of two properties in Utah owned by Worthen’s company, Fujilyte Corporation (Fujilyte). Because the district court granted final judgment without providing Worthen and Fujilyte an adequate opportunity to respond to the government’s…