United States v. Novotny

MEMORANDUM OPINION AND ORDER

COAN, United States Magistrate Judge.

This is an action by the United States to reduce outstanding federal tax assessments against Edward Novotny to judgment and to foreclose federal tax liens on certain real property, under 26 U.S.C. § 7401 and 7403. Jurisdiction exists under 26 U.S.C. § 7402 and 28 U.S.C. § 1340 and § 1345. The matters before the court are the United States Motion for Summary Judgment [originally filed on December 22, 2000], 1 and Defendants Midwest Limited and Sunrise Investments’ Motion for Summary Judgment [filed September 28, 2000]. On June…