United States v. Meyer

POOS, District Judge.

This suit is brought by the United States to foreclose an income tax lien. The Complaint alleges that plaintiff seeks to foreclose federal tax liens on five tracts of real estate, and is brought pursuant to Sections 7401 and 7403 of the Internal Revenue Code of 1954, 26 U.S.C. §§ 7401,. 7403. Jurisdiction is based under Title 28 U.S.C. §§ 1340 and 1345, and under Section 7402(a) of the Internal Revenue Code of 1954, 26 U.S.C. § 7402(a).

The further allegations of the Complaint are that the District Director of Internal Revenue on April 8, 1955, made an assessment of income…