United States v. Goodman

ORDER AND JUDGMENT *

PAUL J. KELLY, JR., Circuit Judge.

Defendant Laurence R. Goodman failed to file income tax returns for multiple years, prompting the Internal Revenue Service (IRS) to assess substantial tax liabilities. The United States filed this action to reduce the assessments to judgment and to foreclose on real property owned by Mr. Goodman in Golden, Colorado. Following disposition of cross-motions for summary judgment, the district court entered judgment in favor of the United States in the amount of $1,375,062.69, plus penalties and interest, and issued an order of foreclosure and…