Koby v. United States

OPINION

ALLEGRA, Judge.

This contract case is before the court on plaintiffs motion for partial summary judgment regarding liability and defendant’s cross-motion for summary judgment. There are two issues in dispute. First, whether an Internal Revenue Service sale of seized property pursuant to 26 U.S.C. §§ 6335-39 to collect back taxes, gives rise to a contract, either express or implied-in-fact, between the government and the purchaser of such property — here, the plaintiff. Second, if a contract does exist, whether defendant breached it by voiding the tax sale due to defendant’s failure to…