Case: U.S. District Court Grants IRS Summary Judgment to Enforce Tax Liens Against ‘Sovereign Citizen’ Taxpayer’s Property

The U.S. District Court held that the IRS was entitled to summary judgment on its claims to reduce the taxpayer’s tax liabilities to judgment and enforce federal tax liens against her property. The taxpayer, an individual, failed to pay federal income taxes since 2006 despite being required to do so. The IRS sought a judgment against the taxpayer for over $1 million in income tax liabilities plus statutory additions and interest, and to enforce federal tax liens against two parcels of land owned by the taxpayer. The court held that the IRS presented sufficient evidence to establish the taxpayer’s tax ...