ORDER
PHILIP G. REINHARD, District Judge.
For the reasons stated below, judgment is entered in favor of the United States and against third-party citation respondents Shawn and Angela Ortgiesen, jointly and severally, in the sum of $182,580.33.
STATEMENT-OPINION
On December 10, 2014, the government filed a petition for relief [198] against third-party citation respondents Shawn and Angela Ortgiesen...
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