BARTELS, District Judge.
This is an action by the United States of America ("the Government") against the defendants Marvin and Samuel Rothenberg d/b/a Redhill Construction Co. ("Redhill") and Belbee Construction Corp. ("Belbee"), to foreclose a lien in the sum of $9,850.18 for withholding taxes alleged to be due and owing from the defendant-taxpayer Mark Alpha Brickwork Co. Inc. ("the taxpayer"), a subcontractor.
Redhill was engaged in the construction of...
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