United States v. Dase

IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF ALABAMA MIDDLE DIVISION UNITED STATES OF AMERICA, ] ] Plaintiff, ] ] v. ] 4:18-cv-00501-ACA ] DAVID SCOTT DASE, doing business ] as Advance Tooling, et al., ] ] Defendants. ] MEMORANDUM OPINION AND ORDER Before the court are cross-motions for summary judgment filed by Plaintiff United States (doc. 45), Defendant Rachel Kleinatland (doc. 47), and Defendant David Scott Dase, doing business as Advance Tooling (doc. 49). A person’s failure “to pay any tax” after the government’s demand for payment creates “a lien in favor of the…