United States v. Millett

IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF MONTANA MISSOULA DIVISION UNITED STATES OF AMERICA, CV 21-47-M-DWM Plaintiff, VS. OPINION and ORDER THOMAS MILLETT, MICHELLE MCLAUGHLIN, and FLATHEAD COUNTY, Defendants. On April 20, 2021, Plaintiff United States of America filed this action pursuant to

26 U.S.C. §§ 7401

and 7403, seeking a federal tax lien against real property owned by Defendants Thomas Millett and Michelle McLaughlin (collectively “Defendants”). (Doc. 1.) The government moves for summary judgment under Federal Rule of Civil Procedure 56, asking for a determination that:…