MEMORANDUM AND ORDER ON PLAINTIFF UNITED STATES OF AMERICA'S MOTION FOR SUMMARY JUDGMENT
RICHARD G. STEARNS, District Judge.
The United States filed this Complaint on May 1, 2013, seeking a monetary judgment against defendant Scott Baker for $4.4 million in unpaid federal income taxes assessed by the Internal Revenue Service (IRS) in 2009 and 2010. The United States also sought to enforce related tax liens against real property located at 667 Main Street...
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