Case: U.S. District Court Orders Sale of Property to Settle Tax Debt, Appoints Receiver to Oversee Process

The U.S. District Court for the Western District of Kentucky granted the United States’ motion for an order of sale and appointment of a receiver to enforce federal tax liens against the taxpayer’s property. Taxpayer, an individual, owed over $4 million in federal income tax liabilities. The government sought to enforce tax liens against the taxpayer’s real property by having it sold. The court appointed a receiver to take possession of, market, and sell the property free and clear of all interests, subject to court approval. The court held that the receiver had authority to access and secure the property, ...