United States v. Boucher

ORDER

CARRIGAN, District Judge.

I. JURISDICTION.

Plaintiff United States of America (“Government”), commenced this action against the defendants A. Rowland Boucher and Mary K. Boucher (“Settlors”) to, inter alia, reduce federal tax assessments to judgment. The government also named Pamela Boucher, Ericsson Boucher, Denise Boucher, Andrea Boucher (“Beneficiaries”), and Stanley B. Hallman (“Hallman”) as defendants.

The beneficiaries commenced an action against Hallman, the trustee of trusts created for each beneficiary by the settlors, in the state district court for the City and County of Denver,…