MEMORANDUM OPINION AND ORDER
KAPLAN, United States Magistrate Judge.
Plaintiff United States of America has filed a motion for summary judgment. For the reasons stated herein, the motion is granted.
I.
This is a suit to set aside the fraudulent transfer of certain real property, to foreclose a federal tax lien, and to obtain a money judgment for any unpaid tax liability not satisfied by the sale of the property. Plaintiff alleges...
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