The opinion of the court was delivered by: GOURLEY
This is a proceedings by the United States of America to enforce and foreclose certain tax liens against Frank A. Maddas, taxpayer, and those who claim a proprietary interest in the property of the debtor, pursuant to Section 3678 of the Internal Revenue Code, 26 U.S.C.A. § 3678.
The defendants, Frank A. Maddas, Laura C. Maddas, his wife, Nick J. Gentile and First Jeannette Bank and Trust Company, have not appeared or filed answers to the complaint and the United States of America is entitled to the relief prayed for in the complaint.
The defendants who contest the claim of the United States of America are:
(1) County of Westmoreland, Pennsylvania.
(2) City of Jeannette, Pennsylvania.
(3) School District of Jeannette, Pennsylvania.
Action was instituted on April 15, 1947 and the facts are not in dispute, so that the determination herein must relate itself solely to the law.
The taxpayer filed income tax returns for the years 1920, 1921 and 1922, which were false and fraudulent and filed with the intention to evade federal taxes.
On August 10, 1935, the Commissioner of Internal Revenue made jeopardy assessments of income taxes for 1920 to 1922, inclusive, in the total amount of $ 2,570,663.70, including penalties and assessed interest. The assessment list was signed by the Commissioner and was scheduled to and received by the Collector at Pittsburgh, Pennsylvania, on August 12, 1935. Notice and demand were made on August 13, August 24 and September 4, 1935. Notices of tax liens were duly filed by the collector with the clerk of the United States District Court for this District and the Prothonotary of Westmoreland County, on or about July 27 and July 29, 1939.
Prior to July 27 and July 29, 1939, the County of Westmoreland, City of Jeannette and School District of Jeannette levied and assessed real estate taxes for 1939 against the property of the taxpayer in the following face amounts:
County $ 136.75
County Institution District 41.03
Total $ 1189.73
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