District Court, E.D. Pennsylvania October 11, 2001, 00-1726 (United States v. Hennelly)

MEMORANDUM AND ORDER

KATZ, Senior District Judge.

The United States brings this action to reduce to judgment federal tax liabilities, interest and penalties assessed against Thomas and Joan Hennelly. Before the court is the government’s motion for summary judgment. For the reasons set forth below, the government’s motion is granted.