Roberts v. United States

MEMORANDUM OPINION

STEGER, District Judge.

This is a suit brought by Margaret Evelyn Roberts, the executrix of the estate of Thelma Alice White Giles, seeking the release of certain federal tax liens that were filed by the Government. According to the Plaintiff, the six year statute of limitations for filing suit to enforce the liens, Section 6205(a) of the Internal Revenue Code, expired on May 19, 1973, with no suit being filed, and the liens are now legally unenforceable.

The Government does not dispute the fact that the liens are legally unenforceable. However, the Government has filed a…