United States Sixth Circuit

In the government's suit against defendant and his wife, seeking to foreclose a federal tax lien, created by the couple's debt for unpaid income taxes, against the home that the couple own as tenants by the entirety, district court's determination that foreclosure was appropriate is affirmed where: 1) the district court correctly determined that the wife is entitled to fifty percent of the proceeds of the foreclosure sale; and 2) even if the Court in US v. Rodgers, 461 U.S. 677 (1983) had intended to mandate application of its four-part balancing test prior to any court-ordered foreclosure sale under section 7403, the decision of the district court would still be affirmed as there is no evidence that the district court abused its discretion.

Appellate Information

• Argued 04/21/2010
• Decided 08/04/2010
• Published 08/04/2010

Judges

• ROGERS

Court

• United States Sixth Circuit

Counsel

• For Appellant:
  
• Neal Nusholtz, John A. Nolet