Case: United States Authorized to Foreclose on Taxpayer’s Property to Satisfy Federal Tax Liabilities (M.D. Ga.)

The United States was authorized to foreclose on the property to satisfy unpaid federal tax liabilities, held a district court, granting the government’s motion for a decree of foreclosure and order of sale. Taxpayer, an individual, owed unpaid federal income taxes for multiple tax years, and the court had previously entered judgment establishing that the United States had valid tax liens on all of Taxpayer’s property, including a specific property. Taxpayer objected that the motion was premature, arguing it should not be granted until after the time to appeal had passed. The court held that the motion was timely under ...