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United States v. Griffith

United States District Court, S.D. Ohio, Eastern Division

August 14, 2019

UNITED STATES OF AMERICA, Plaintiff,
v.
MICHAEL GRIFFITH, RUTH GRIFFITH, OVERSEE SUN GLOW, AND HER SUCCESSORS, a Nevada corporation, Defendants. Taxable Year Ending Dec. 31 of Total Amount Due, Including All Accruals, as of October 15, 2018

         Hon. Chelsey M. Vascura (through order of reference entered Jan. 14, 2016, pursuant to 28 U.S.C. § 636(c))

          Thomas P. Cole Vincent James Nardone Thomas P. Cole, Esq. Attorney for the Plaintiff

          Vincent James Nardone Trial Attorney, Tax Division Nardone Law Group, LLC Department of Justice Attorney for the Plaintiff Corporation.

          CONSENT JUDGMENT AND ORDER OF PARTIAL DISMISSAL

          Hon. Chelsey M. Vascura Judge

         1. Judgment is hereby entered in favor of the United States of America and against Ruth Griffith, for the unpaid assessed balance of her federal income tax liabilities for the years 2002 through 2008 and 2010 through 2015, plus interest and other additions to tax accruing after the dates of assessment, in the following amounts:

Taxable Year Ending Dec. 31 of
Total Amount Due, Including All Accruals, as of October 15, 2018

2002

$32, 565.73

2003

$4, 854.85

2004

$13, 250.11

2005

$16, 377.46

2006

$30, 055.48

2007

$17, 563.51

2008

$10, 236.59

2010

$10, 782.29

2011

$10, 464.10

2012

$2, 971.64

2013

$11, 374.17

2014

$9, 741.36

2015

$5, 779.28

         For a total amount due, as of October 15, 2018, of $176, 016.57, plus interest or other statutory additions accruing after October 15, 2018, pursuant to 26 U.S.C. §§ 6601, 6621 and 6622 and 28 U.S.C. § 1961(c) until paid.

         2. The United States' tax liens securing the payment of the amounts identified in paragraph 1, above, attach to the parcels of property described generally in paragraph 17 of the First Amended Complaint (the "Property"), and described more specifically in Exhibits A and B to the First Amended Complaint. With respect to the part of paragraph 17 of the First Amended Complaint that alleges that the tax lien should be enforced against "a portion of parcel #56-00534," the parties agree that the liens described by this Consent Judgment only attach to that part of parcel #56-00534 that is described on the notice of federal tax lien attached to the First Amended Complaint (ECF Nos. 3-1 and 3-2) as "Parcel #56-00534.001," and which is more particularly described with a metes-and-bounds description on the notice of federal tax lien.

         3. The United States' tax liens described in paragraph 2, above, are ordered enforced against the Property.

         4. This Consent Judgment is subject to the timing limitations described in the Settlement Agreement entered into prior to the death of Michael Griffith. Pursuant to the Settlement Agreement, the United States shall not take steps to enforce the tax liens against the Property, for as long as paragraphs 3 through 9 of the Settlement Agreement prevents the United States from selling the Property. Should the provisions of the Settlement Agreement permit the United States to take further steps to enforce the liens against the Property, the United States shall be required to either bring a motion for a sale of the Property in this action or, in its discretion, bring a new action seeking the sale of the Property.

         5. The United States' claims made against Michael Griffith, now deceased, identified in the First Amended Complaint are hereby dismissed, without prejudice.

         IT IS SO ORDERED.

         The undersigned parties, through their respective attorneys, consent to ...


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