United States of America v. Isaac M. Neuberger

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF MARYLAND UNITED STATES OF AMERICA, * Plaintiff, * v. * Civil Action No. EA-22-2977 ISAAC M. NEUBERGER, * Defendant. * MEMORANDUM OF DECISION Plaintiff United States of America initiated this action on November 16, 2022, pursuant to the Federal Priority Statute, 31 U.S.C. § 3713, seeking a judgment finding that Defendant Isaac M. Neuberger is personally liable for the outstanding tax liability of Lehcim Holdings, Inc. (Lehcim). The Court held a bench trial on the United States’ sole claim on August 4-6, 2025.1 Following trial, the parties filed…