USA v. Heptner et al
| USA |
| James M. Heptner, Hillsborough County Tax Collector, TLGFY, L.L.C., Catalina Tax Co., L.L.C. Series 1, Its Billing, Inc. and Sweetwater Creek Property Owners Association, Inc. |
| 8:2015cv01125 |
| May 8, 2015 |
| US District Court for the Middle District of Florida |
| Tampa Office |
| Hillsborough |
| Virginia M. Hernandez Covington |
| Mark A. Pizzo |
| Taxes (US Plaintiff or Defendant) |
| 26 U.S.C. ยง 7403 |
| None |
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| Document Text |
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Filing
43
ORDER: Plaintiff IRS's Motion for Summary Judgment (Doc. # 35 ) is GRANTED IN PART to the extent that the Clerk is directed to enter a Judgment in favor of the IRS and against Heptner in the amount of $250,829.14. However, the IRS 9;s Motion is DENIED to the extent it argues that it has an interest in the Crosswater Property that is superior to the interest held by ITS Billing. Defendant ITS Billing's Motion for Summary Judgment (Doc. # 33 ) is GRANTED. The Court finds that ITS Billing has a purchase money note and mortgage which is superior to the IRS's federal tax lien. The Clerk is directed to close the case. Signed by Judge Virginia M. Hernandez Covington on 6/15/2016. (KAK)
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