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07-156 - United States of America v. American Scrap Tire Recyclers, Inc. et al.


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07-156 - United States of America v. American Scrap Tire Recyclers, Inc. et al.
April 9, 2008
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Memorandum and Order . For the reasons outlined in this Order, Plaintiff's motion for default judgment is denied and Plaintiff's motion for Summary Judgment is granted 42. It is further ordered that the federal tax lien for the liabilities of the defendant-taxpayer American Scrap Tire Recyclers, Inc., in the real property located at 3574 North Myers Road, Ashtabula, Ohio, be foreclosed and that said property may be sold in a judicial sale, according to law, free and clear, with net proceeds of the sale after the satisfaction of the direct costs of the sale, to be allocated among the interests of the defendants in accordance with their lawful priorities as set forth in this Memorandum and Order. The United States is directed to provide the Court with a proposed order of sale within 30 days of the date of this Order. Signed by Magistrate Judge Kenneth S. McHargh on 4/9/08.(R,N)