United States v. William F. McQuade and Wilma N. McQuade

HUG, Circuit Judge:

The government brought this action to foreclose tax liens on real property owned by the McQuades. The Internal Revenue Service made tax assessments against the McQuades for income taxes and telephone excise taxes in the total amount of $14,-236.94. These were not paid and a complaint to foreclose the tax liens followed.

The McQuades filed an answer In Propria Persona and requested that the court appoint counsel to assist in the defense of the action. No specific allegation of poverty or inability to pay costs or attorneys’ fees was made. The McQuades did allege that they…