United States v. Burtsfield

FINDINGS AND RECOMMENDATIONS OF U.S. MAGISTRATE JUDGE

JEREMIAH C. LYNCH, United States Magistrate Judge.

This tax lien foreclosure action comes before the Court on the parties’ cross-motions for summary judgment. Based on the Court’s review of the briefs and other materials of record,

RECOMMENDATION

IT IS RECOMMENDED that the United States’ Motion for Summary Judgment be GRANTED, and the Burtsfields’ Motion for Summary Judgment be DENIED.

NOW, THEREFORE, IT IS ORDERED that the Clerk shall serve a copy of the Findings and Recommendation of the United States Magistrate Judge upon the parties. The…