ORDER
DICLERICO, District Judge.
The United States brings a civil action pursuant to 26 U.S.C. §§ 7401 and 7403 to obtain a judgment as to the amount of unpaid income tax owed by defendant, William A. Aivalikles. The amount claimed is a total of $571,411.31, covering taxes and other assessments owed for the years 1993, 1994, 1996, and 1997. The government moves for summary judgment as to the amounts owed for 1996 and 1997. Aivalikles objects...
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