U.S. v. Adent

Dist. Ct. did not err in granting govt.’s motion for summary judgment in its tax lien foreclosure action with regard to two parcels of real property owned by taxpayers. Taxpayers stipulated that they were liable for $90,681.25 in unpaid personal income taxes and $65,637.70 in unpaid employment and unemployment taxes, and all three defendants had failed to properly raise any statute of limitations defense by asserting said defense in their answers. Moreover, Ct. rejected defendants’ claim that Dist. Ct. should have exercised its discretion by refusing to order sale of instant properties on grounds that sale of said properties would work prejudice on taxpayer’s son who did not owe tax debts, since: (1) son did not own or live in one parcel, and thus there were no innocent third-party stakes with respect to said parcel; (2) while son held one half interest in second parcel, denial of foreclosure on that parcel would preclude govt. from obtaining any proceeds from second property; and (3) son did not live in second property, and thus could not assert any dislocation factor in his prejudice claim.