United States v. Tempelman

Appellants Andrew and Priscilla Tem-pelman are a pro se, husband-and-wife team of tax protesters who, for many years, have owned and operated a small inn and restaurant in Milford, New Hampshire. Pursuant to 26 U.S.C. §§ 7401, 7403, the government filed this action to reduce to judgment several tax assessments against the Tempelmans and to foreclose certain tax hens on their property. Those assessments and hens stemmed primarily from the Tempelmans’ unpaid federal income tax liabilities for four separate tax years (1983-85 & 1990). In a comprehensive opinion, the district court awarded…