Court enters default judgment for IRS to collect $334,770 from Massachusetts taxpayer
United States v. Young, No. 1:24-cv-12236-JEK, 2025 BL 391589 (D. Mass. Oct. 31, 2025), Court Opinion
The federal court granted the government’s motion for default judgment against a Massachusetts taxpayer and a defunct mortgage lender, allowing the IRS to collect over $334,000 in unpaid income taxes and to enforce its liens against the taxpayer’s property.
Holding
The District Court for the District of Massachusetts determined that Paul Young’s federal income tax liabilities for 2009–2014 were assessed correctly and confirmed that the IRS’s tax liens were attached to his Lynnfield property.
Since Young and GreenPoint Mortgage Funding neither responded nor appeared, the court issued a default judgment in favor of the United States, affirming the tax debt and canceling GreenPoint’s claimed interest in the property.
Why It Matters
Confirms that the government may obtain a default judgment to enforce tax liens when defendants fail to appear.
Reinforces that IRS assessments carry a presumption of correctness absent contrary evidence.
Clarifies that federal tax liens attach automatically to all …
