Turcar, LLC v. Internal Revenue Service

CLAY, Circuit Judge.

Plaintiff Turcar, LLC (“Turcar”) filed this civil action against the government to quiet title and for wrongful levy on a piece of real property located in Dearborn, Michigan (the “Property”). Plaintiff appeals the district court’s order granting summary judgment in the government’s favor and the district court’s denial of Plaintiffs motion for reconsideration. Plaintiff argues that the district court erred in deciding the government’s summary judgment motion on a sua sponte basis that was not argued by the parties. For the reasons set forth below, we disagree and AFFIRM…