United States v. Adent

BAUER, Circuit Judge.

Following the ratification of the United States Constitution, Benjamin Franklin wrote: “[I]n this world nothing can be said to be certain* except death and taxes.” These words are as true today as when Franklin wrote them in 1789. And when taxes are not paid, the federal government has many means to ensure prompt collection of those taxes. So the defendants-appellants found out the hard way.

*913Leonard and Joyce Adent failed to pay their taxes and the government filed suit to foreclose on its tax liens attached to the Adents’ property. The Adents, with, their son Derek Adent,…