United States of America v. Kroner et al
| United States of America |
| Burt Kroner, Alyson Kroner, William Kroner and Equity Trust Bahmas, Ltd. |
| 9:2025cv80877 |
| July 10, 2025 |
| U.S. District Court for the Southern District of Florida |
| William Matthewman |
| Donald M Middlebrooks |
| Taxes |
| 26 U.S.C. § 7401 IRS: Tax Liability |
| Defendant |
Docket Report
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Filing 54
ORDER SETTING IN-PERSON EVIDENTIARY HEARING ON MOTION FOR PRELIMINARY INJUNCTION DE #21 MOTION for Preliminary Injunction :(In-Person Evidentiary Hearing/Motion Hearing set for 1/21/2026 at 02:00 PM in West Palm Beach Division before Ch. Magistrate Judge William Matthewman.). Signed by Ch. Magistrate Judge William Matthewman on 1/5/2026. See attached document for full details. (swr)
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Filing 53
ORDER REFERRING MOTION TO MAGISTRATE JUDGE FOR REPORT AND RECOMMENDATION. It is ORDERED that the motion for preliminary injunction DE #21 is REFERRED to Magistrate Judge William Matthewman for a Report and Recommendation. Motions referred to Judge William Matthewman. Signed by Judge Donald M. Middlebrooks on 12/31/2025. See attached document for full details. (ebz)
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| Filing 52 Notice of Ninety Days Expiring by United States of America re #21 MOTION for Preliminary Injunction filed by United States of America (Willingham, Nicholas) |
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Filing 51
PAPERLESS ORDER granting in part #50 the Parties' Joint Motion to Amend/Correct the December 8, 2025 Order. The Pretrial Scheduling Order (DE #40 ) is AMENDED to adopt all the pretrial deadlines set forth in the Parties' Joint Motion (DE #50 ) with the exception of the proposed date for filing the summary judgment motions. The summary judgment motions must be filed no later than March 4, 2026. This Order modifies dates only. For all other information and instructions, the Parties' must refer to the original Order Setting Trial (DE #20 ), and the original Pretrial Scheduling Order (DE #40 ). The Parties are reminded that if they desire greater flexibility in scheduling they may at any time consent to the jurisdiction of the paired magistrate judge, who generally affords litigants great latitude in setting the schedule of their cases, including the trial date. Signed by Judge Donald M. Middlebrooks on 12/22/2025. (kid)
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| Filing 50 Joint MOTION to Amend/Correct #49 Order Setting/Resetting/Cancelling Hearing, by United States of America. Responses due by 1/5/2026. (Willingham, Nicholas) |
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Filing 49
Order Adopting in Part Proposed Modifications: Calendar Call set for 4/29/2026 01:15 PM in West Palm Beach Division before Judge Donald M. Middlebrooks. Jury Trial reset for 5/4/2026 09:00 AM in West Palm Beach Division before Judge Donald M. Middlebrooks. Signed by Judge Donald M. Middlebrooks on 12/8/2025. See attached document for full details. (ls)
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| Filing 48 SCHEDULING REPORT - Rule 26(f) by United States of America (Willingham, Nicholas) |
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Filing 47
ORDER LIFTING STAY granting #46 MOTION to Lift Stay filed by United States of America. Signed by Judge Donald M. Middlebrooks on 11/18/2025. See attached document for full details. (pcs)
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| Filing 46 MOTION to Lift Stay by United States of America. (Willingham, Nicholas) |
| Filing 45 RESPONSE to #42 Order by Alyson Kroner, Burt Kroner, William Kroner. (Attachments: #1 Exhibit Exhibit A - bankruptcy hearing transcript pages)(Kainen, Dennis) |
| Filing 44 Defendant's RESPONSE to #42 Order by Equity Trust Bahmas, Ltd.. (Esposito, Michael) |
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Filing 43
ORDER STAYING CASE granting #41 Motion to Stay. Signed by Judge Donald M. Middlebrooks on 10/3/2025. See attached document for full details. (ls)
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Filing 42
ORDER Requiring Defendants' Position on Consolidated Hearing: Defendant's Response due 10/10/2025. Signed by Judge Donald M. Middlebrooks on 10/1/2025. See attached document for full details. (ls)
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| Filing 41 MOTION to Stay by United States of America. Responses due by 10/15/2025. (Willingham, Nicholas) |
| Filing 40 PRETRIAL SCHEDULING ORDER AND ORDER REFERRING CASE TO MEDIATION: ( Amended Pleadings due by 10/16/2025., Discovery due by 2/5/2026., Joinder of Parties due by 10/16/2025., In Limine Motions due by 2/19/2026., Dispositive Motions due by 2/19/2026., Motions due by 2/19/2026., Pretrial Stipulation due by 3/23/2026.). Signed by Ch. Magistrate Judge William Matthewman on 9/25/2025. See attached document for full details. (pcs) #Pattern Jury Instruction Builder - To access the latest, up to date changes to the 11th Circuit Pattern Jury Instructions go to https://pji.ca11.uscourts.gov or click here. |
| Filing 39 PAPERLESS Minute Order for proceedings held before Ch. Magistrate Judge William Matthewman: The hearing was held via Zoom Video Teleconference. Scheduling Conference held on 9/25/2025. The Court discussed whether parties would be added, there is a motion pending, the trial period, pretrial deadlines, motions to continue, sealing of documents, consent to magistrate judge jurisdiction, mediation or settlement conferences, requirements if a settlement is reached, the local rules, discovery, and good faith conferral. Written scheduling order and order of referral to mediation will be issued. Total time in court: 29 minutes. Attorney Appearance(s): Nicholas S. Willingham, John P. Wixted, Dennis Gary Kainen. (Digital 13:01:14; 13:03:52) (swr) |
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Filing 38
ORDER GRANTING MOTION TO CONTINUE TRIAL granting #36 Motion to Continue. Calendar Call set for 4/15/2026 before Judge Donald M. Middlebrooks. Jury Trial set for 4/20/2026 before Judge Donald M. Middlebrooks. Signed by Judge Donald M. Middlebrooks on 9/25/2025. See attached document for full details. (pcs)
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Filing 37
PAPERLESS ORDER granting #34 and #35 Motions to Appear Pro Hac Vice, Consent to Designation, and Request to Electronically Receive Notices of Electronic Filing for Attorney(s) Jason A. Snyderman and John P. Wixted. Signed by Judge Donald M. Middlebrooks on 9/24/2025. (kid)
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| Filing 36 Defendant's MOTION to Continue Trial by Equity Trust Bahmas, Ltd.. Responses due by 10/7/2025. (Esposito, Michael) |
| Filing 35 MOTION to Appear Pro Hac Vice, Consent to Designation, and Request to Electronically Receive Notices of Electronic Filing for John P. Wixted. Filing Fee $ 250.00 Receipt # AFLSDC-18804420 by Equity Trust Bahmas, Ltd.. Responses due by 10/3/2025. (Esposito, Michael) |
| Filing 34 MOTION to Appear Pro Hac Vice, Consent to Designation, and Request to Electronically Receive Notices of Electronic Filing for Jason A. Snyderman. Filing Fee $ 250.00 Receipt # AFLSDC-18804304 by Equity Trust Bahmas, Ltd.. Responses due by 10/3/2025. (Esposito, Michael) |
| Filing 33 REPLY in Support of Motion re #21 MOTION for Preliminary Injunction . filed by United States of America. (Willingham, Nicholas) |
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Filing 32
ORDER granting #29 Stipulated Consent Order between United States and Equity Trust Bahamas, Ltd. re #21 Motion for Preliminary Injunction. Signed by Judge Donald M. Middlebrooks on 9/15/2025. See attached document for full details. (ls)
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| Filing 31 RESPONSE to Motion re #21 MOTION for Preliminary Injunction filed by Alyson Kroner, Burt Kroner, William Kroner. Replies due by 9/19/2025. (Kainen, Dennis) |
| Filing 30 NOTICE of Attorney Appearance by Brielle Lerner Mark on behalf of Alyson Kroner, Burt Kroner, William Kroner. Attorney Brielle Lerner Mark added to party Alyson Kroner(pty:dft), Attorney Brielle Lerner Mark added to party Burt Kroner(pty:dft), Attorney Brielle Lerner Mark added to party William Kroner(pty:dft). (Mark, Brielle) |
| Filing 29 STIPULATED Consent Order between Plaintiff and Equity Trust Bahamas, Ltd. re #21 MOTION for Preliminary Injunction by Equity Trust Bahmas, Ltd. (Esposito, Michael) Modified Text on 9/12/2025 (ls). |
| Filing 28 Certificate of Other Affiliates/Corporate Disclosure Statement by Equity Trust Bahmas, Ltd. identifying Corporate Parent Equity Group International Limited, privately held parent company of Defendant Equity Trust Bahamas, Ltd., Other Affiliate U.S. Department of Justice for Equity Trust Bahmas, Ltd. (Esposito, Michael) |
| Filing 27 ANSWER and Affirmative Defenses to Complaint with Jury Demand by Equity Trust Bahmas, Ltd.. (Esposito, Michael) |
| Filing 26 PAPERLESS ORDER granting #24 Unopposed Motion to Reset Scheduling Conference. Good cause is shown. Therefore, the Scheduling Conference previously set for September 23, 2025, is hereby RESET for September 25, 2025, at 1:00 p.m. Signed by Ch. Magistrate Judge William Matthewman on 9/5/2025. (nrs) |
| Filing 25 Clerk's Notice to Filer re #24 Unopposed MOTION Reset Scheduling Conference . Filer Selected the Wrong Motion Relief(s); ERROR - The Filer selected the wrong motion relief(s) when docketing the motion. The correction was made by the Clerk. It is not necessary to refile this document but future motions filed must include applicable reliefs. (ls) |
| Filing 24 Unopposed Motion to Continue/Reset Scheduling Conference by Alyson Kroner, Burt Kroner, William Kroner. (Attachments: #1 Text of Proposed Order)(Kainen, Dennis) Modified Relief on 9/5/2025 (ls). |
| Filing 23 PAPERLESS ORDER SETTING SCHEDULING CONFERENCE: Scheduling Conference set for 9/23/2025 at 10:30 AM in the West Palm Beach Division before U.S. Magistrate Judge William Matthewman to take place via Zoom Video Teleconference (VTC). Any motions to modify the existing trial date should be filed two (2) business days prior to the Scheduling Conference. Motions to modify the trial date must specifically state the basis for the request, including detailed factual support, and must provide a compelling reason. The parties are further advised that the Court is strongly disinclined to modify the trial date based upon the scheduling "tracks" contained within the Local Rules and/or based upon vague references to the complexities of the case. To log in through ZoomGov Meeting, use Meeting ID: 160 540 3826 and Passcode: 246129. All counsel shall appear by both audio and video. Because of the expedited nature of the conference, the parties are relieved of Local Rule 16.1(b)'s conference report requirement. Signed by Ch. Magistrate Judge William Matthewman on 9/2/2025. (nrs) |
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Filing 22
ORDER Setting Briefing Schedule on #21 MOTION for Preliminary Injunction. (Responses due by 9/12/2025., Replies due by 9/19/2025.) Signed by Judge Donald M. Middlebrooks on 8/29/2025. See attached document for full details. (ls)
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| Filing 21 MOTION for Preliminary Injunction by United States of America. (Attachments: #1 Exhibit 2004 Trust Deed, #2 Exhibit 2007 Trust Deed, #3 Exhibit Bankruptcy Court Order, #4 Exhibit Burt Kroner Deposition Transcript, #5 Exhibit Second Amended Disclosure Statement, #6 Exhibit Burt Kroner CDP Hearing Appeal, #7 Exhibit Burt Kroner Bankruptcy Motion, #8 Exhibit United States Bankruptcy Motion Response, #9 Exhibit Burt Kroner Bankruptcy Court Motion Reply, #10 Exhibit 2023 IRS Transcript 2004 Trust, #11 Exhibit 2023 IRS Transcript 2007 Trust, #12 Exhibit August 2025 Chapter 11 Monthly Operating Report, #13 Exhibit Burt Kroner Response to Motion for Relief from Automatic Stay, #14 Exhibit 2007 Trust Protector Deed, #15 Exhibit 2004 Trust Protector Deeds, #16 Exhibit Burt Kroner Tax Court Trial Email, #17 Exhibit Robert Bernstein Tax Court Trial Transcript, #18 Exhibit Burt Kroner Asset Protection Trust Email, #19 Exhibit Barbara Kaplan Deposition Transcript, #20 Exhibit Sureline Investments Bank Statements)(Willingham, Nicholas) |
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Filing 20
ORDER REFERRING CASE to Ch. Magistrate Judge William Matthewman for a Scheduling Conference, and Setting Trial Date. ( Calendar Call set for 4/1/2026 01:15 PM in West Palm Beach Division before Judge Donald M. Middlebrooks., Jury Trial set for 4/6/2026 09:00 AM in West Palm Beach Division before Judge Donald M. Middlebrooks.) Signed by Judge Donald M. Middlebrooks on 8/27/2025. See attached document for full details. (ls)
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| Filing 19 Clerk's Notice to Filer re #18 Answer to Complaint. Missing Filer Name(s); ERROR - The filer failed to select all parties indicated on the entry. The correction was made by the Clerk. It is not necessary to refile this document. (ls) |
| Filing 18 ANSWER and Affirmative Defenses to Complaint with Jury Demand by Burt Kroner, Alyson Kroner, William Kroner. (Kainen, Dennis) Modified Filers on 8/20/2025 (ls). |
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Filing 17
PAPERLESS ORDER granting #16 Motion for Extension of Time. Defendant Equity Trust Bahamas, Ltd ("Equity Trust") moves for a one month's extension of time to respond to the Complaint, from August 5, 2025 to September 5, 2025. Equity Trust states it was served on July 15, 2025 and so its current deadline to respond is August 5, 2025. In support, Equity Trust states that it is an entity located in the Bahamas, and that the Complaint sets forth a complicated factual and legal history, which includes a tax court trial and appeal, and a bankruptcy proceeding. Equity Trust notes that Plaintiff has consented to its request. I find good cause is shown, however given the length of this extension I will be strongly disinclined to grant any further relief. Defendant Equity Trust shall respond to the Complaint on or by September 5, 2025. Signed by Judge Donald M. Middlebrooks on 8/4/2025. (ime)
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| Filing 16 Agreed MOTION for Extension of Time to File Response/Reply/Answer as to #1 Complaint, by Equity Trust Bahmas, Ltd.. Attorney Michael Roy Esposito added to party Equity Trust Bahmas, Ltd.(pty:dft). (Attachments: #1 Text of Proposed Order)(Esposito, Michael) |
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Filing 15
PAPERLESS ORDER granting #14 Motion for Extension of Time. Defendants Burt, Alyson, and William Kroner jointly move for an extension of time to respond to the Government's Complaint (DE #1 ). The record reflects that these three defendants were served on July 16, 2025 and so, they must respond to the Complaint on or by August 6, 2025. (DE #7 , DE #8 , and DE #9 ). These Defendants move for a two week extension of time, until August 20, 2025 to respond. In support, undersigned counsel cites to the complicated procedural history underpinning this lawsuit, which involves an interplay between a case filed in this district's bankruptcy court, a trial in the tax court, an appeal to the Eleventh Circuit, and then a remand to the tax court. Counsel also notes that Bahamian law is implicated in this suit and cites to other pressing federal litigation that he is involved in this district. I find good cause for the relief requested. The individual defendants shall have until August 20, 2025 to file their Response to the Government's Complaint. Signed by Judge Donald M. Middlebrooks on 7/31/2025. (ime)
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| Reset Response/Answer Due Deadline: Alyson Kroner response/answer due 8/20/2025; Burt Kroner response/answer due 8/20/2025; William Kroner response/answer due 8/20/2025. (ls)(per DE #15) |
| Filing 14 Unopposed MOTION for Extension of Time File an Answer or a Responsive Pleading Renewed Corrected by Alyson Kroner, Burt Kroner, William Kroner. Responses due by 8/12/2025. (Attachments: #1 Text of Proposed Order Proposed Order)(Kainen, Dennis) |
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Filing 13
PAPERLESS ORDER denying #11 Motion for Extension of Time. Defendants Burt, Alyson, and William Kroner jointly move for an extension of time to respond to the Government's Complaint (DE #1 ). The record reflects that these three defendants were served on July 16, 2025 and so, they must respond to the Complaint on or by August 6, 2025. (DE #7 , DE #8 , and DE #9 ). These Defendants move for a two week extension of time, until August 20, 2025 to respond. Aside from indicating that opposing counsel for the Government consents to the relief sought, there are no other facts presented to meet a good cause showing. Given there is no other justification presented as to why an additional period of time is necessary, I shall deny the Motion for Extension of Time without prejudice. Defendants may re-move for their relief sought, but must make a good cause showing (i.e. alleging specific facts) to show they are entitled to relief. Signed by Judge Donald M. Middlebrooks on 7/24/2025. (ime)
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Filing 12
PAPERLESS ORDER denying as moot #10 Motion for Extension of Time light of #11 Corrected Motion for Extension of Time. Signed by Judge Donald M. Middlebrooks on 7/24/2025. (ime)
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| Filing 11 Corrected MOTION for Extension of Time to file an answer or a responsive pleading Unopposed by Alyson Kroner, Burt Kroner, William Kroner. Responses due by 8/7/2025. (Attachments: #1 Text of Proposed Order Proposed Order)(Kainen, Dennis) |
| Filing 10 Unopposed MOTION for Extension of Time to file an answer or a responsive pleading by Alyson Kroner, Burt Kroner, William Kroner. Responses due by 8/7/2025. (Attachments: #1 Text of Proposed Order Proposed Order)(Kainen, Dennis) |
| Filing 9 NOTICE of Attorney Appearance by Dennis Gary Kainen on behalf of Alyson Kroner, Burt Kroner, William Kroner. Attorney Dennis Gary Kainen added to party Alyson Kroner(pty:dft), Attorney Dennis Gary Kainen added to party Burt Kroner(pty:dft), Attorney Dennis Gary Kainen added to party William Kroner(pty:dft). (Kainen, Dennis) |
| Filing 8 SUMMONS (Affidavit) Returned Executed on #1 Complaint, with a 21 day response/answer filing deadline pursuant to Fed. R. Civ. P. 12 by United States of America. William Kroner served on 7/16/2025, response/answer due 8/6/2025. (Willingham, Nicholas) |
| Filing 7 SUMMONS (Affidavit) Returned Executed on #1 Complaint, with a 21 day response/answer filing deadline pursuant to Fed. R. Civ. P. 12 by United States of America. Alyson Kroner served on 7/16/2025, response/answer due 8/6/2025. (Willingham, Nicholas) |
| Filing 6 SUMMONS (Affidavit) Returned Executed on #1 Complaint, with a 21 day response/answer filing deadline pursuant to Fed. R. Civ. P. 12 by United States of America. Burt Kroner served on 7/16/2025, response/answer due 8/6/2025. (Willingham, Nicholas) |
| Filing 5 CLERK'S NOTICE of International Services as to Defendant Equity Trust Bahamas, Ltd. Article Number 8277 9285 1284 re #4 Summons Issued for Service Abroad (ls) |
| Filing 4 Summons Issued as to Equity Trust Bahmas, Ltd. (wce) |
| Filing 3 Summons Issued as to Alyson Kroner, Burt Kroner, and William Kroner. (wce) |
| Filing 2 Clerks Notice of Judge Assignment to Judge Donald M. Middlebrooks. Pursuant to 28 USC 636(c), the parties are hereby notified that the U.S. Magistrate Judge William Matthewman is available to handle any or all proceedings in this case. If agreed, parties should complete and file the Consent form found on our website. It is not necessary to file a document indicating lack of consent. (wce) |
| Filing 1 COMPLAINT against All Defendants. Filing fees $ 405.00. USA Filer - No Filing Fee Required, filed by United States of America. (Attachments: #1 Civil Cover Sheet Civil Cover Sheet, #2 Summon(s) Burt Kroner Proposed Summons, #3 Summon(s) Alyson Kroner Proposed Summons, #4 Summon(s) William Kroner Proposed Summons, #5 Summon(s) Equity Trust Bahamas, Ltd. Proposed Summons)(Willingham, Nicholas) |
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