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Defendant Georg Jensen owned real property that was subject to several IRS income tax liens. The IRS levied on Jensen's property, and the sale for unpaid IRS taxes was held on Nov. 14, 2003. Defendant Ross Lay was the successful highest bidder for $60,500 at the IRS public auction sale. The IRS issued a Certificate of Sale of Seized Property to Lay. Purchase Bob Bruss reports online. On May 12, 2004, Georg Jensen signed a mortgage on the property to plaintiff Westland Holdings Inc. The mortgage was given specifically to provide Westland with an interest in the property to redeem it under federal law after the IRS sale. Federal law (26 U.S.C. 6337(b)(1)) provides a redemption period "within 180 days of the sale." Plaintiff Westland Holdings Inc. tendered to the IRS $60,500 on May 12, 20...