United States of America v. Payne et al
Plaintiff: |
United States of America |
Defendant: |
Charles Payne and Rebecca Payne |
Case Number: |
4:2013cv02589 |
Filed: |
November 21, 2013 |
Court: |
U.S. District Court for the Northern District of Ohio |
Office: |
Youngstown Office |
County: |
Columbiana |
Presiding Judge: |
Benita Y. Pearson |
Nature of Suit: |
Taxes (US Plaintiff or Defendant) |
Cause of Action: |
26 U.S.C. ยง 7403 |
Jury Demanded By: |
None |
Available Case Documents
The following documents for this case are available for you to view or download:
Date Filed |
Document Text |
January 21, 2015 |
Filing
40
Memorandum Opinion and Order: Plaintiff's motion for summary judgment is granted; plaintiff is entitled to judgment as a matter of law in its favor, and defendants, jointly and severally, owe federal income tax liabilities in the amount o f $451,643.59 as of 9/18/14, plus statutory additions and accruals from that date to the present; consequently, the Court orders that plaintiff's federal tax liens be enforced through a judicial sale of certain real property identified as o utlined in this order; further, it is ordered that such judicial sale be free and clear of all titles, liens, claims, and intersts of the parties to this action, with no right of redemption, and with the proceeds of the sale to be distribute; further , the net proceeds of the judicial sale of the property identified (after payment of sale costs and any local property taxes payable under 26 U.S.C. Section 6323(b)(6) be distributed to the United States and the State of Ohio in accordance with the s tipulation that they entered into on 9/18/14; any remaining proceeds after full satisfaction of the claims by the United States and the State of Ohio shall be paid to defendants (Related document 30 ). Signed by Magistrate Judge George J. Limbert on 1/21/15. (S,AA)
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