Bertelt v. United States (In Re Bertelt)

ORDER GRANTING MOTION BY UNITED STATES FOR SUMMARY JUDGMENT

PAUL M. GLENN, Bankruptcy Judge.

THIS CASE came before the Court to consider the Motion for Summary Judgment filed by the United States of America (the United States) in this adversary proceeding. Amo J. Bertelt (the Debtor) commenced the adversary proceeding by filing a Complaint to Determine Validity and Extent of Liens on May 24, 1995. In his Complaint, the Debtor alleges that the Internal Revenue Service filed three separate Notices of Federal Tax Liens with the Clerk of the Circuit Court of Hillsborough County, Florida, in 1994,…