SYKES, Circuit Judge.
Lawrence Ligas appeals the district court's grant of summary judgment to the government for $319,883.60 in unpaid taxes, interest, and penalties. Although Ligas raises multiple arguments in support of reversal, we need only consider one: lack of personal jurisdiction. The government never properly served Ligas. It sought multiple extensions of time to effectuate service, asserting that if the case was dismissed for lack of personal jurisdiction...
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