MEMORANDUM AND ORDER
LUNGSTRUM, District Judge.
I. Introduction
This matter involves a civil action to reduce to judgment certain outstanding federal tax assessments against defendants Harold L. Pottorf and Floyd W. Pottorf and to foreclose federal tax liens against certain real property of defendants. The matter is currently before the court on the United States' motion for partial summary judgment (Doc. # 38). In its motion, the...
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