ORDER AND JUDGMENT
WISEMAN, District Judge.
This matter came before the Court upon a motion by the plaintiffs for summary judgment pursuant to F.R.Civ.P. Rule 56. The essential question to be decided is whether the United States Internal Revenue Service (hereinafter referred to as "IRS") perfected liens in five specified parcels of real property located in Davidson County, Tennessee, by virtue of notices of federal tax liens filed in Office of the...
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