United States of America v. Elerson et al
Plaintiff: United States of America
Defendant: Synovus Bank, Georgia Department of Revenue, James Harvey Elerson, Jr., Leslie Akins, Georgia Higher Education Assistance Corp., City of Statesboro, Georgia and Pierside Boatworks, Inc.
Case Number: 6:2024cv00051
Filed: August 21, 2024
Court: U.S. District Court for the Southern District of Georgia
Presiding Judge: Brian K Epps
Referring Judge: J Randal Hall
Nature of Suit: Taxes
Cause of Action: 26 U.S.C. § 7403 Suit to Enforce Federal Tax Lien
Jury Demanded By: None
Docket Report

This docket was last retrieved on October 11, 2024. A more recent docket listing may be available from PACER.

Date Filed Document Text
October 11, 2024 Filing 24 Clerk's ENTRY OF DEFAULT as to James Harvey Elerson, Jr. (thb)
October 11, 2024 Filing 23 MOTION for Entry of Default as to James Harvey Elerson, Jr. by United States of America. Responses due by 10/25/2024. (Attachments: #1 Text of Proposed Order Clerk's Order of Default)(Lanier, Christina)
October 10, 2024 Opinion or Order Filing 22 SCHEDULING ORDER: Amended Pleadings due by 12/2/2024; Discovery due by 2/19/2025; Motions due by 3/21/2025; Expert Witness Report (Plaintiff) due by 12/16/2024; Expert Witness Report (Defendant) due by 1/16/2025; and Status Report due by 2/19/2025. Signed by Magistrate Judge Brian K. Epps on 10/10/2024. (jlh)
October 8, 2024 Filing 21 MOTION for Default Judgment as to Defendants Synovus Bank and Pierside Boatworks, Inc. by United States of America. Responses due by 10/22/2024. (Attachments: #1 Text of Proposed Order)(Lanier, Christina)
October 7, 2024 Filing 20 NOTICE of Appearance by Samuel James DeRocco, IV on behalf of City of Statesboro, Georgia (DeRocco, Samuel)
October 4, 2024 Filing 18 NOTICE of Filing Deficiency re: #17 REPORT of Rule 26(f) Planning Meeting. After 14 days of noncompliance a notice will be submitted to a judicial officer for possible sanctions, to include dismissal. Compliance due by 10/18/2024. (csr)
October 4, 2024 Filing 17 REPORT of Rule 26(f) Planning Meeting. (Lanier, Christina)
October 4, 2024 MOTIONS REFERRED: #17 REPORT of Rule 26(f) Planning Meeting. (csr)
October 2, 2024 Filing 16 Clerk's ENTRY OF DEFAULT as to Pierside Boatworks, Inc., and Synovus Bank. (csr)
September 30, 2024 Filing 15 MOTION for Entry of Default as to Synovus Bank and Pierside Boatworks, Inc. by United States of America. Responses due by 10/15/2024. (Lanier, Christina)
September 20, 2024 Filing 14 Joint MOTION re: Disclaimer of Interest and Excuse Further Participation of GDOR by United States of America. Responses due by 10/4/2024. (Attachments: #1 Text of Proposed Order Excusing GDOR from Further Participation in the Matter)(Lanier, Christina)
September 18, 2024 Filing 13 SUMMONS Returned Executed by United States of America. James Harvey Elerson, Jr served on 9/16/2024, answer due 10/7/2024. (Lanier, Christina)
September 16, 2024 Filing 12 WAIVER OF SERVICE Returned Executed by United States of America. City of Statesboro, Georgia waiver sent on 8/22/2024, answer due 10/21/2024. (Lanier, Christina)
September 16, 2024 Filing 11 NOTICE/STIPULATION by United States of America of Dismissal as to Defendant Georgia Higher Education Assistance Corporation ONLY (Attachments: #1 Exhibit 1 - GHEAC v. Elerson Dismissal)(Lanier, Christina) Modified on 9/16/2024 (thb).
September 9, 2024 Filing 10 SUMMONS Returned Executed by United States of America. Pierside Boatworks, Inc. served on 9/4/2024, answer due 9/25/2024. (Lanier, Christina)
August 30, 2024 Filing 9 SUMMONS Returned Executed by United States of America. Georgia Department of Revenue served on 8/27/2024, answer due 9/17/2024. (Lanier, Christina)
August 30, 2024 Filing 8 SUMMONS Returned Executed by United States of America. Synovus Bank served on 8/27/2024, answer due 9/17/2024. (Lanier, Christina)
August 23, 2024 Filing 7 STIPULATION of Priority Between United States and Leslie Akins (Bulloch County, GA Tax Commissioner) by United States of America. (Lanier, Christina)
August 23, 2024 Filing 6 WAIVER OF SERVICE Returned Executed by United States of America. Leslie Akins waiver sent on 8/22/2024, answer due 10/21/2024. (Lanier, Christina)
August 21, 2024 Filing 5 Litigants' Bill of Rights by United States of America. (Lanier, Christina)
August 21, 2024 Opinion or Order Filing 4 RULE 26(f) ORDER. Signed by Magistrate Judge Brian K. Epps on 08/21/2024. (Attachments: #1 Civil Case Forms.) (jlh)
August 21, 2024 Filing 3 NOTICE of Lis Pendens by United States of America (Lanier, Christina)
August 21, 2024 Filing 2 Summons Issued as to Leslie Akins, City of Statesboro, Georgia, James Harvey Elerson, Jr, Georgia Department of Revenue, Georgia Higher Education Assistance Corp., Pierside Boatworks, Inc., and Synovus Bank. (jlh) (Additional attachment(s) added on 8/21/2024: #1 Corrected Main Document) (jlh).
August 21, 2024 Filing 1 COMPLAINT against all Defendants, filed by United States of America. (Attachments: #1 Exhibit A - Elerson I Default Judgment, and #2 Civil Cover Sheet.) (jlh)

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Defendant: Synovus Bank
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Defendant: Georgia Department of Revenue
Represented By: Ronald J. Stay
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Defendant: James Harvey Elerson, Jr.
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Defendant: Leslie Akins
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Defendant: Georgia Higher Education Assistance Corp.
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Defendant: City of Statesboro, Georgia
Represented By: Samuel James DeRocco, IV
Represented By: I. Cain Smith
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Defendant: Pierside Boatworks, Inc.
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Plaintiff: United States of America
Represented By: Christina T. Lanier
Represented By: Bradford Collins Patrick
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