United States v. Peabody Const. Co., Inc.

MEMORANDUM OF DECISION

ZOBEL, District Judge.

Peabody Construction Company, Inc. (“Peabody”) owed $27,642.32 to Baldwin Steel (“Baldwin”) as payment for subcontracting work. In turn, Baldwin owed $31,185.60 to Trustees of the Iron Workers District Council of New England Pension, Health and Welfare, Annuity, Vacation and Education Funds (the “Trustees”) in employer contributions under the Employee Retirement Income Security Act. At the same time, Baldwin also owed money to the Internal Revenue Service (the “IRS”) for certain unpaid tax liabilities. Peabody received a Notice of Levy from the IRS…