United States v. Diane Davis

OPINION

KAREN NELSON MOORE, Circuit Judge.

Diane Davis appeals from the district court’s orders allowing the federal government to enforce its tax lien and sell the real property owned by Diane Davis and her tax-delinquent husband. Diane Davis, who does not owe any unpaid taxes, argues that the district court should have allowed the government to sell only her husband’s interest in the property. She also argues that the district court’s order of sale violates 26 U.S.C. § 7403 and the Fifth Amendment’s Just Compensation Clause. We AFFIRM the district court’s judgment.

I. BACKGROUND

Ronald Davis,…