United States v. Pottorf

MEMORANDUM AND ORDER

LUNGSTRUM, District Judge.

I. Introduction

This case was filed in 1993 to reduce to judgment certain outstanding federal tax as sessments against defendants Harold and Floyd Pottorf, to foreclose federal tax liens on certain parcels of real property owned by those defendants, for court ordered sales of the real property, and for deficiency judgments against the defendants. The United States and the defendants have a lengthy history of litigation in this case and others, which is detailed below. The matter is currently before the court on the United States’ third motion for…