Memorandum Opinion

Pending before the Court is the United States’ Motion for Summary Judgment [Docket 34]. This matter is before the Court on the United States’ Complaint for Federal Taxes [Docket 1], wherein the United States seeks to recover unpaid taxes from Dr. Francis J. Whelan by foreclosing on a parcel of real property in Wyoming County, West Virginia.  The action originally named as defendants Dr. Whelan, his three sons, Joseph, David, and Benjamin Whelan, and Ronnie and Wilma Barker, who allegedly had an interest in the real property at issue.  Since then, Dr. Whelan has passed away and his son Benjamin, the personal representative of his estate, has been substituted as a party defendant.¹  Further, the Barkers have relinquished their interest in the property and been dismissed from the case.  (Docket 32 at 1.)    Discovery has closed, and the parties agreed to resolve the case on summary judgment.  (Docket 29 ¶¶ 7-10.)  For the reasons set forth below, the United States’ Motion for Summary Judgment [Docket 34] is GRANTED IN PART and DENIED IN PART.