United States v. Barczyk

ORDER GRANTING SUMMARY JUDGMENT IN FAVOR OF THE UNITED STATES

GEORGE CARAM STEEH, District Judge.

I. INTRODUCTION

The United States sued Defendants Ronald and Deborah Barczyk to recover certain federal taxes owed by Mr. Barczyk. Before the Court are Mrs. Barczyk’s Motion for Summary Judgment as to Count II of the Complaint (Dkt. #27), and the Government’s Motion for Summary Judgment (Dkt. # 28).

For the following reasons, the Court GRANTS the Government’s motion for summary judgment and DENIES Mrs. Barczyk’s motion.

II. BACKGROUND

Since 1979, Mr. and Mrs. Barczyk own a residence at 6091 Niles…