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MOROCH v. U.S.

No. 3:07-CV-1574 (RNC).

647 F.Supp.2d 137 (2009)

Laurie MOROCH, Plaintiff, v. UNITED STATES of America, Department of Treasury, Internal Revenue Service, Defendant.

United States District Court, D. Connecticut.

July 24, 2009.

Attorney(s) appearing for the Case

Richard Preminger, Robert H. Rubin, Berkowitz, Trager & Trager, Westport, CT, for Plaintiff.

Austin L. Furman, Karen E. Wozniak, U.S. Department of Justice, Washington, DC, Julie G. Turbert, U.S. Attorney's Office, New Haven, CT, for Defendants.

Ruling and Order

ROBERT N. CHATIGNY, District Judge.

Plaintiff Laurie Moroch brings this action against the Internal Revenue Service seeking a declaration that she owns certain property free and clear of several federal tax liens filed against her former husband, Todd Moroch. The IRS has moved for summary judgment. For reasons that follow, the motion is granted in part and denied in part.

I. Legal Standard

Summary judgment...

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