DECISION and ORDER
MYRON L. GORDON, Senior District Judge.
The United States commenced this action in August 1986, seeking to foreclose several outstanding tax liens that it has placed on real estate owned as joint tenants by defendants Roman and Betty Tauer. Subject matter jurisdiction is conferred by 28 U.S.C. §§ 1340 and 1345. On January 5, 1987, pursuant to Rule 15(a), Federal Rules of Civil Procedure, the United States and the Tauers stipulated...
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