JUERGENS, District Judge.
The United States of America brings this action to foreclose its tax lien on certain real property owned by defendants Stanley Crews and Callie Crews, husband and wife, who reside in Jackson County, Illinois. Jurisdiction is founded on Title 28 United States Code, Sections 1340 and 1345, and Section 7402(a) of the Internal Revenue Code of 1954. Vergennes State Bank maintains an office in Vergennes, Jackson County, Illinois. Du Quoin State...
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