PROPERTY TRANSFER VOIDED, LIENS ENFORCED.

                 IN THE UNITED STATES DISTRICT COURT

[2] The Government claims by its present submission and its exhibits that it has established a prima facie case, and the burden of proving the assessments erroneous is upon the defendants. The Government is correct. Now, of course, the defendants must come fact- finder in finding in their favor, were the case at the directed verdict stage, by the appropriate proof burden. Fed. R. Civ. P. 56(c). Celotex Corp. v. Catrett, 477 U.S. 317 (1986); Anderson v. Liberty, Lobby, Inc., 477 U.S. 242 (1986). Defendants were properly notified by letter from the Clerk of Court of their obligation to, and how to, make a timely opposition to the plaintiff's motion and of the consequences of their failure to do so. The time for opposing the motion under the Local Rules of this Court has run, and no opposition has been received.

[3] Because the Government has demonstrated, in accordance with Celotex, supra, its clear entitlement to judgment in its favor as a matter of law, and the defendants have not brought forward any evidence to generate a triable dispute, the Government's motion will be granted, and judgment entered in its favor, as prayed, by a separate Order to be filed herein.

 Dated: October 6, 2000             Frederic N. Smalkin

1. That the plaintiff's motion for summary judgment BE, and it hereby IS, GRANTED;

2. That judgment BE, and the same hereby IS, entered in favor of the United States of America against Irving L. Larson in the amount of $63,129.83, with interest and penalties provided by law from November 30, 1989, until the date hereof, and with interest and penalties as provided by law from the date hereof until paid;

3. That the United States of America has valid federal tax liens effective as of the dates of the assessments (July 8, and July 15, 1985) on all property and rights in property of Irving L. Larson, including his interest as tenant in common in the property described in a certain deed and confirmatory deed executed May 13, 1980, and October 16, 1986, and recorded among the Land Records of Wicomico Country at Li. 942, P. 499 and Li. 2084, P. 733, respectively;

4. That the post-lien confirmatory deed of October 16, 1986, recorded at Li. 1084, P. 733 BE, and the same hereby IS, DECLARED to be NULL and VOID, insofar as it purports to convey Irving L. Larson's interest as tenant in common of the property described therein to Leah M. Larson, free of tax liens or other encumbrances;

5. That the property described in the aforementioned deeds is subject to any and all liens of the Internal Revenue Service against Irving L. Larson;

6. That the federal tax liens aforementioned BE, and they hereby ARE, ordered enforced and foreclosed, and that the property described in the aforementioned deeds be sold according to law by the appropriate officer, free and clear of any right, title, or lien belonging to, or in favor of, Irving L. Larson and/or Leah M. Larson;

7. That one-half of the proceeds of the sale of said real property, net of one-half of the expenses of sale, BE remitted to Leah M. Larson, with the remainder to the United States, in satisfaction of all, or part of, the tax liability of Irving L. Larson, in connection with the tax liens on the said property; and

8. That the Clerk of Court mail copies hereof and of the foregoing Memorandum Opinion to counsel for the Government and to the pro se defendants.

                                   Frederic N. Smalkin