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U.S. v. TOWNE

No. 04 C 2030.

406 F.Supp.2d 928 (2005)

UNITED STATES of America, Plaintiff, v. Thomas TOWNE, Joen Towne, Jane Harris, Peter Swan, and Citimortgage, Inc., as assignee of First Illinois Mortgage, Services, Defendants.

United States District Court, N.D. Illinois, Eastern Division.

November 30, 2005.

Attorney(s) appearing for the Case

Richard C. Ambrow, U.S. Department of Justice, Washington, DC, for Plaintiff.

Peter G. Swan, Emalfarb, Swan & Bain, Highland Park, IL, pro se.

John J. Blasi, Dykema Gossett Rooks Pitts PLLC, Chicago, IL, Robert K. Villa, Dykema Gossett Rooks Pitts PLLC, Chicago, IL, for Defendants.

MEMORANDUM OPINION AND ORDER

ST. EVE, District Judge.

Plaintiff United States of America ("United States" or the "Government") sued Defendants Jane Harris and Peter Swan (collectively "Swan") seeking to secure Thomas and Joen Townes' (the "Townes" or "Taxpayers") federal income tax liability by foreclosing federal tax liens pertaining to real property located in Libertyville, Illinois. The Court held a bench trial on November 15, 2005.

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