Redondo Construction Corp. v. United States

BATCHELDER, Circuit Judge.

Plaintiff-Appellant Redondo Construction Corporation (“Redondo”), a Puerto Rican corporation, filed suit in the Bullitt Circuit Court of Kentucky seeking (1) to enjoin a seizure and intended sale by the Internal Revenue Service (“IRS”) of property formerly owned by Theresa Hiter; (2) to determine lien priorities; (8) to quiet title; and (4) to collect damages for the IRS’s allegedly unlawful and tortious conduct. The IRS removed the case to the Western District of Kentucky, and Redondo and the IRS both filed motions for summary judgment. The district court determined…