United States v. Dase

IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF ALABAMA MIDDLE DIVISION UNITED STATES OF AMERICA, ] ] Plaintiff, ] ] v. ] 4:18-cv-00501-ACA ] DAVID SCOTT DASE, doing business ] as Advance Tooling, et al., ] ] Defendants. ] MEMORANDUM OPINION AND ORDER Before the court is the government’s motion for entry of a decree of foreclosure and order of sale. (Doc. 60). A person’s failure “to pay any tax” after the government’s demand for payment creates “a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person.”…