BEN C. DAWKINS, Jr., Chief Judge.
This action is brought by the United States to foreclose a tax lien, assessed upon the property of William T. Harris and Jane B. Harris pursuant to Section 6321 of the Internal Revenue Code of 1954, under the provisions of Sections 7402 and 7403 of the Code. The Court has jurisdiction under those provisions and under 28 U.S.C. § 1340. The property sought to be subjected to foreclosure proceedings is presently in the possession...
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