United States v. McClain

UNITED STATES DISTRICT COURT DISTRICT OF MASSACHUSETTS ) UNITED STATES OF AMERICA, ) ) Plaintiff, ) ) v. ) Civil No. 21-10842-LTS ) SCOTT M. MCCLAIN and ) CITY OF BROCKTON, ) ) Defendants. ) ) ORDER ON PLAINTIFF’S MOTION FOR SUMMARY JUDGMENT (DOC. NO. 30) July 28, 2022 SOROKIN, J. In this action, the United States of America (“the government”) seeks to reduce to judgment income tax liability and civil penalty assessments owed to it by defendant Scott M. McClain. Doc. No. 20 at 1.1 The government also requests an order allowing it to enforce the associated tax liens through a judicial sale of…