ORDER
STEVEN D. MERRYDAY, District Judge.
The United States sues to foreclose a federal tax lien on the defendants' property and to sell the property in order to use the proceeds to defray the federal income tax liability of the defendant William O'Callaghan (in section I., "O'Callaghan"). A June 3, 2011, order (Doc. 105) adopts a report and recommendation (Doc. 91) and directs both foreclosure of the federal tax lien on the defendants...
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