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U.S. v. HUNWARDSEN

No. C 96-4092 DEO.

39 F.Supp.2d 1157 (1999)

UNITED STATES of America, Plaintiff, v. Joann Maxine Monckton HUNWARDSEN; Earl Eldon Hunwardsen; Trimm Farms, By and Through Its Agent Blanche Monckton McLeish; Sandra Jo Hunwardsen, a/k/a Sandra Georguson; Candace Marie Hunwardsen, a/k/a Candace Cook; Arthur Henry Monckton; and Monckton Farm, a partnership, Defendants.

United States District Court, N.D. Iowa, Western Division.

February 12, 1999.

Attorney(s) appearing for the Case

Joan Stentiford Ulmer, U.S. Department of Justice, Tax Division, Washington, DC, for U.S.

JoAnn Maxine Monckton-Hunwardsen, pro se.

Earl Eldon Hunwardsen, pro se.

Trimm Farms, pro se.

Sandra Jo Hunwardsen Georguson, pro se.

Candace Marie Hunwardsen, pro se.

Andrew T. Orr, Sioux City, IA, for Defendants Arthue Henry Monckton, Monckton Farm.

George L. Hirschbach, George F. Madsen Marks Madsen & Hirschbach, Sioux City, IA, for Defendant Bruce Sorensen.

ORDER

ZOSS, United States Magistrate Judge.

I. INTRODUCTION

The United States instituted this action on September 17, 1996, pursuant to 26 U.S.C. §§ 7401 and 7403, to foreclose federal tax liens on real estate in Woodbury County, Iowa. On February 23, 1998, a judgment for taxes, penalties and interest was entered in favor of the United States and against certain of the defendants, and the real estate was ordered foreclosed and...

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