District Court, D. Massachusetts August 17, 2007, Civ.A. 06-11457-DPW (United States v. Berk)

MEMORANDUM AND ORDER

WOODLOCK, District Judge.

The United States of America brings this action against Defendants Steven A. Berk and Deborah B. Berk (collectively the “Berks”) to reduce unpaid federal income tax assessments against the Berks to judgment (Count I) and to foreclose the federal tax liens associated with those assessments against a parcel of real property (the “Property”) owned by