UNITED STATES OF AMERICA V. LOVELY

IN THE UNITED STATES DISTRICT COURT FOR THE MIDDLE DISTRICT OF NORTH CAROLINA UNITED STATES OF AMERICA, ) ) Plaintiff, ) ) v. ) 1:18CV102 ) ) MARK A. LOVELY, ) ) Defendant. ) MEMORANDUM OPINION AND ORDER LORETTA C. BIGGS, District Judge. The United States of America (“Plaintiff” or the “United States”) brings this action to “reduce to judgment federal income tax assessments . . . and civil penalties” against Defendant Mark Lovely. (ECF No. 1 at 1.) Before the Court are: Plaintiff’s Motion for Summary Judgment, (ECF No. 24); Defendant’s Motion to Vacate a prior order of this Court, (ECF No.…