ORDER
KEVIN H. SHARP, District Judge.
The United States filed this suit to reduce to judgment assessments against Defendant Dustin Bogart for unpaid federal income taxes, penalties, and interest (Count 1), and to foreclose federal tax liens and nominee liens against real property located at 5380 State Route 147 in Stewart, Tennessee to satisfy that judgment (Count 2). Pending before the Court are two Reports and Recommendations (R...
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