ORDER AND MEMORANDUM OF DECISION
NOTTINGHAM, District Judge.
This is a tax case. Plaintiff United States of America ("the Government") seeks (1) to reduce to judgment Defendant Alan H. Schaeffer's tax deficiency in the amount of $178,114.89, plus accrued interest from April 2, 1999; (2) to set aside an allegedly fraudulent transfer of real property located at 6 Wing Foot Way, Littleton, Colorado ("the Property")
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