United States v. Trevitt

ORDER ON MOTION FOR SUMMARY JUDGMENT

C. ASHLEY ROYAL, UNITED STATES DISTRICT JUDGE

Plaintiff United States of America (the “Government”) filed the present action to reduce to judgment the federal income tax liabilities of Carmen and Barbara Trevitt (collectively, the “Trevitts”) and to foreclose federal tax liens against certain real property. The parties have settled the foreclosure claim: the property has been sold to a third party, and the net proceeds have been paid to the Government.1 Now, remaining before the Court, are the Government’s requests to reduce to judgment the income tax…