United States v. Mark Alpha Brickwork Co.

BARTELS, District Judge.

This is an action by the United States of America (“the Government”) against the defendants Marvin and Samuel Rothenberg d/b/a Redhill Construction Co. (“Redhill”) and Belbee Construction Corp. (“Belbee”), to foreclose a lien in the sum of $9,850.18 for withholding taxes alleged to be due and owing from the defendant-taxpayer Mark Alpha Brickwork Co. Inc. (“the taxpayer”), a subcontractor.

Redhill was engaged in the construction of certain buildings for the Baldwin Jewish Center of Baldwin, New York and for the Port of New York Authority, pursuant to certain contracts.…