United States v. Holland

ORDER

TERRENCE W. BOYLE, District Judge.

This matter is before the Court on the Government’s Motion for Summary Judgment and Defendant Option One Mortgage Corporation’s (“Option One”) Motion for Summary Judgment. The Government argues that it is entitled to have various federal tax assessments made against Defendant Bobby N. Holland (“Mr. Holland”) reduced to judgment and to have an order of sale with respect to real property located at 1805 Trinity Road, Raleigh, North Carolina (the “Property”) to satisfy those judgments. Option One argues that The Government’s federal tax liens are inferior…