ARLIN GEOPHYSICAL CO. v. U.S.

No. 18-4166.

946 F.3d 1234 (2020)

ARLIN GEOPHYSICAL COMPANY; Laura Olson, Plaintiffs, v. UNITED STATES of America, Defendant-Crossclaim Plaintiff-Appellee, v. Debra Green Udy; Claudia Green Burton; Rebecca Green Eggers; Bank of America Home Loans; Cipra Non-Revocable Trust; Nancy Kimmerly; Mortgage Electronic Registration Systems; New Century Mortgage; Barney J. Ng; Securitized Asset Backed Receivables; Susan Slattery; James H. Woodall, Fujilyte Corporation, Counter Defendants, and John E. Worthen, Counter Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

FILED January 14, 2020.


Attorney(s) appearing for the Case

David E. Ross II , Park City, Utah, for Counter Defendant-Appellant.

Paul A. Allulis , Attorney, Department of Justice, Tax Division, Washington, D.C. ( Richard E. Zuckerman , Principal Deputy Assistant Attorney General, Bruce R. Ellisen , Attorney, with him on the briefs), for Defendant-Crossclaim Plaintiff-Appellee.

Before LUCERO, HOLMES, and MORITZ, Circuit Judges.


We consider the existence of redemption rights in actions under 26 U.S.C. § 7403 to enforce federal tax liens. After John Worthen amassed over eighteen million dollars in unpaid tax liabilities, the federal government placed liens on properties it claimed belonged to his alter egos or nominees. Following a court-ordered...

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