ORDER
YOUNG, District Judge.
I. INTRODUCTION
In 1996, Albion Sawyer ("Albion") and his wife, Maria Sawyer ("Maria"), granted a second mortgage on their property to secure a debt owed by Albion. Compl. ¶ 27, ECF No. 1. After Albion failed to pay taxes related to his business, the Internal Revenue Service ("IRS") put a lien...
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