The government’s claim to foreclose its federal tax liens, for an order of judicial sale of the estate’s properties, and to appoint a receiver to operate and liquidate the properties was allowed to proceed. The estate argued that the probate exception to federal jurisdiction resulted in the court not having jurisdiction over the foreclosure claim. However, the probate court was not exercising custody or jurisdiction over any estate property. The issue of whether the estate owned the 29 properties at the time of assessment was a determination of fact. Based on the allegations of the compliant, the government stated a Code Sec. 7403 claim to foreclose upon the government’s Code Sec. 6321 estate tax lien. In addition, the government may seek to foreclose upon a Code Sec. 6324 estate tax lien, which although not explicitly stated in the complaint, was determined to be an additional basis for the government’s foreclosure claim.