United States v. Real Property Located at 475 Martin Lane

ORDER RECONSIDERING DENIAL OF MOTION TO INTERVENE AND PROVIDING CERTAIN RELIEF TO THE KIM CLAIMANTS’ ATTORNEY

The dispute pending before the Court involves federal tax liens issued against property that the Kim Claimants’ attorney argues belong to him. Through the twists and turns of this dispute, the Court previously followed the Government down the rabbit hole into the Wonderland of an Internal Revenue Code wrongful levy action. During that journey it became clear to the Court that it had gone astray. Indeed, the Government eventually argued in the wrongful levy action that the dispute at issue should be adjudicated in this forfeiture action.

For the reasons discussed below, the Court finds that: (1) it is appropriate to reconsider its minute order denying the Kim Claimants’ attorney’s motion to intervene (FA Docket No. 654); (2) the Fee Awards ordered by this Court are payable directly to the Kim Claimants’ attorney; and (3) the dispute between the Kim Claimants’ attorney and the Government over priority in the Seized Properties is not ripe for adjudication.

I. PROCEDURAL BACKGROUND

This forfeiture case arises out of a fraud and embezzlement scheme allegedly directed by…