United States v. O'Callaghan

ORDER

STEVEN D. MERRYDAY, District Judge.

Because William O’Callaghan’s residence is subject to a prompt foreclosure sale unless a stay is granted, the district court has examined closely and afresh the circumstances and status of this case. O’Callaghan bought the residence at a moment years ago when he both owed delinquent taxes and had money; he could have paid his delinquent taxes with the money, but he bought the residence, instead. The IRS placed a lien on the residence but collection fell victim to protracted but fruitless negotiation and a bankruptcy. O’Callaghan has nothing approaching…