Appellate procedure — tax foreclosure, jurisdiction

Posted September 2, 2015 2:47 PM

Where a judgment foreclosing a federal tax lien and specifying how the proceeds are to be distributed is a final judgment, it can be appealed.The 7th U.S. Circuit Court of Appeals affirmed a decision by Chief U.S. District Judge Richard L. Young, Southern District of Indiana.Between 2002 and 2008, the Internal Revenue Service assessed tax deficiencies against Dennis Williams in connection with his income tax for 1996 through 2005.The assessments, including interest and penalties, totaled $1.3 million. Williams did not …

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