Court orders sale of Kentucky home to satisfy $4.2 million federal tax lien
United States v. Joel, No. 3:13-cv-1102-BJB-LLK, 2025 BL 470084
The court approved a forced sale of a Louisville property to collect more than $4.2 million in unpaid federal income taxes, appointed a receiver, and authorized eviction if occupants do not leave.
Holding
The court granted the government’s motion to sell real property in Louisville, Kentucky, enforced federal tax liens, appointed a receiver to manage and sell the property, and set detailed terms for eviction, sale, and distribution of proceeds.
Why It Matters
Confirms broad federal authority to force judicial sales under §§ 7402 and 7403.
Shows how courts handle occupied residences subject to federal tax liens.
Highlights the use of receivers to manage, secure, and sell property.
Reinforces that federal courts can cut off redemption rights in lien enforcement sales.
Timeline
May 6, 2013. Federal tax liabilities were assessed against Larry Joel.
Prior judgment entered fixing liability at over $4.2 million.
The government moved for an order of sale and appointment of a receiver.
December 30, 2025. …
