OPINION AND ORDER
AIDA M. DELGADO-COLON, District Judge.
Plaintiff, United States of America ("plaintiff" or "the government"), brings suit pursuant to 26 U.S.C. § 7403(a), seeking to reduce to judgment federal income tax, penalty, and interest assessments against Cariños Ambulance Service, Inc. ("Cariños"), and to foreclose related federal tax liens against real property located in Carolina Puerto Rico, at # 50 Barrio San Antó...
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