United States wins foreclosure and lien priority on Statesboro property after defaults
United States v. Elerson, No. CV 624-051, 2025 BL 316814 (S.D. Ga. Sept. 05, 2025), Court Opinion
On September 5, 2025, the U.S. District Court for the Southern District of Georgia granted the United States’ motions for default judgment and summary judgment in United States v. Elerson.
The order authorizes foreclosure of federal tax liens on 205 Donehoo Street, Bulloch County, Georgia, and sets the sequence for paying sale proceeds.
The Clerk was directed to enter judgment for the Government and close the case.
Why It Matters
The case shows how federal tax liens attach to real property and can be foreclosed when the United States holds a prior judgment and named lienholders do not defend.
It also illustrates how priority among competing encumbrances is resolved through stipulations, defaults, and state law rules on judgment lien renewal.
Key Facts
Parties: United States (Plaintiff) vs. James Harvey Elerson, Jr., plus multiple lien claimants, including the Georgia Department of Revenue, City of Statesboro, Bulloch County Tax Commissioner, Synovus Bank, and Pierside Boatworks, Inc.
Property…
