BOUDIN, Chief Judge.
In 2002, the United States filed in the district court a tax collection action against taxpayers Robert and Kathleen Haag, seeking to reduce to judgment federal tax assessments against them. Federal tax liens were filed against the Haags in November 2003. In January 2006, the district court entered judgment against the Haags in the amount of approximately $1.85 million.
In October 2004, while the tax collection action was pending, the...
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