United States v. Intermountain Region Concrete Co.

AMENDED AND CORRECTED MEMORANDUM OPINION AND ORDER

JENKINS, Chief Judge.

This action was initially brought to enforce an Internal Revenue Service levy served on the defendant Cache Valley Bank as successor in interest to the North Park Bank of Commerce. The plaintiff filed an amended complaint seeking, under its second cause of action, to foreclose its tax liens against certain property of the defendant Intermountain Region Concrete Company then in possession of the defendant bank. The matter is now before the court on cross-motions for summary judgment on that second cause of action.

A hearing…