United States v. Werner

MEMORANDUM OPINION AND ORDER

KIMBA M. WOOD, District Judge.

The United States of America (“the government”) brought this action to reduce to judgment assessments of unpaid federal income tax liabilities of William and Maribeth Werner (“the Werners”), and to foreclose federal tax liens upon two classes of assets allegedly owned by the Werners: (1) assets held in a Liechtenstein trust known as the “Casa Trust,” and (2) assets formerly held by defendant David Boland (“the Receiver assets”), who was appointed by this Court in an unrelated action by private parties to take possession of William…