MEMORANDUM AND ORDER
NOEL, District Judge.
In this proceeding to foreclose a preferred ship mortgage, the United States has intervened to assert a claim for withholding and Federal Insurance Contributions Act taxes in the amount of $44,911.10 with respect to certain seamen's wages. These wages were never paid, and became the basis of a net wage claim filed earlier in this proceeding. This wage claim was voluntarily dismissed, such dismissal having been allowed...
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