Ansel Capital Investment, LLC v. United States Ex Rel. Internal Revenue Service

MEMORANDUM

Appellants Brian and Mary Marchant appeal from the district court’s judgment ordering the sale of certain real property pursuant to 28 U.S.C. § 2410 . The Mar-chants contend that, because they had an interest in the property and they never agreed to the sale, the district court violated their due process rights when it ordered the sale the of property as stipulated by the United States and the owner of the property. They also argue that the district court erred in ordering sale of the property to satisfy a federal tax lien because the lien had been discharged under 26 U.S.C. § 7425 when the United States failed to redeem the property. We have jurisdiction under 28 U.S.C. § 1291 , and we affirm.

The Marchants concede they had notice of the pending litigation in the district court between the United States and the owner of the property upon reading the notice of lis pendens filed in the county where the property was located. See Mont.Code Ann. § 70-19-102. Despite this notice, the Marchants did not intervene immediately in the lawsuit to assert their rights in the property. Had the Marchants intervened when they obtained their interest, they could have challenged the…