OPINION AND ORDER
GRAHAM, District Judge.
This case concerns the enforcement of a federal lien which attached to the property of the Youghiogheny and Ohio Coal Company ("Y & O") upon its purported failure to pay statutory interest due to the Black Lung Disability Trust Fund (hereinafter the "Fund") as provided for under 26 U.S.C. § 9501 et seq. The interest stems from reimbursements made to the Fund in connection with final determinations...
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