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U.S. v. NOVOTNY

No. 99-D-2196.

184 F.Supp.2d 1071 (2001)

UNITED STATES of America, Plaintiff, v. Edward G. NOVOTNY, in his individual capacity as Trustee of Midwest Limited and as Trustee of Sunrise Investments, Etta B. Novotny, and State of Colorado, Department of Revenue, Defendants.

United States District Court, D. Colorado.

September 14, 2001.

Attorney(s) appearing for the Case

Philip Blondin, August A. Imholtz III, U.S. Department of Justice, Tax Division, Washington, DC, for plaintiff.

Edward G. Novotny, Cortez, CO, pro se.

Etta B. Novotny, Cortez, CO, pro se.

Neil Tillquist, Attorney General's Office, Robert D. Clark, Attorney General's Office, Denver, CO, William Allan Cohan, William A. Cohan, P.C., San Diego, CA, for defendants.

MEMORANDUM OPINION AND ORDER

COAN, United States Magistrate Judge.

This is an action by the United States to reduce outstanding federal tax assessments against Edward Novotny to judgment and to foreclose federal tax liens on certain real property, under 26 U.S.C. § 7401 and 7403. Jurisdiction exists under 26 U.S.C. § 7402 and 28 U.S.C. § 1340 and § 1345. The matters before the court are...

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