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U.S. v. CLEMENT

Case No. 6:12-cv-1902-AA.

UNITED STATES OF AMERICA, Plaintiff, v. MALCOLM H. CLEMENT, JR, et al., Defendants.

United States District Court, D. Oregon.

February 6, 2013.

OPINION AND ORDER

ANN AIKEN, Chief District Judge.

Plaintiff United States of America (the government) filed suit to reduce to judgment certain tax liabilities of defendant Malcolm H. Clement, Jr. (Clement) and to foreclose certain federal tax liens on parcels of property located in Douglas County, Oregon. In response, Clement filed a "Jurisdictional Challenge" and affidavit that the court construes as a motion to dismiss.1<...

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