A District Court issued a default judgment authorizing the government to enforce its tax liens against taxpayer’s property for unpaid federal income taxes. Taxpayer had unpaid federal income tax liabilities and owned real property in the State. The government filed suit to reduce taxpayer’s tax debt to judgment and enforce its tax liens against the property. After taxpayer and the mortgage company failed to respond to the complaint, the clerk entered default against them. The court held it had jurisdiction over the parties and subject matter, the complaint stated valid claims for relief, and the defaulted parties had fair notice ...

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