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United States v. Horn

November 22, 2010

UNITED STATES OF AMERICA, PLAINTIFF,
v.
MILTON D. VAN HORN, DEFENDANT.



The opinion of the court was delivered by: (judge Caputo)

MEMORANDUM

The United States brings this action against Milton Van Horn, seeking to reduce to judgment certain federal tax assessments against him. In his answer, Mr. Van Horn admits that he has accrued federal employment tax liabilities relating to the years 1998--2007, but disputes the amounts owed. The United States has moved for summary judgment. (Doc. No. 7.) Although Mr. Van Horn opposes the motion, he does not proffer any evidence to rebut it. For the reasons explained below, the United States's motion for summary judgment will be granted.

I. Background

The facts are largely undisputed, and are presented in the light most favorable to Mr. Van Horn.*fn1 Mr. Van Horn is the sole proprietor of the Prince Hotel, a small hotel and restaurant in Tunkhannock, Pennsylvania. ( See Doc. No. 7-2, Plaintiff's statement of material facts (PSMF) ¶ 1.)*fn2 While operating the hotel, Mr. Van Horn accrued federal tax liabilities relating to the years 1998--2007. ( Id. at ¶ 2.) Mr. Van Horn currently owes taxes relating to these liabilities. ( Id. at ¶ 3.)

On the dates set forth in the table below, a delegate of the Secretary of the Treasury properly made assessments against, and gave notice to and made demand for payment upon Mr. Van Horn for unpaid Form 941 (Employer's Quarterly Federal Tax Return) taxes, penalties, and interest for the following tax periods:

Quarter EndingAssessment DateBalance (As of 11/9/09) 3/31/19989/4/2006$17,309.32 9/30/19989/11/2006$15,736.86 12/31/19989/4/2006$14,139.82 6/30/199911/1/1999$9,839.77 9/30/19993/13/2009$10,565.92 12/31/19993/13/2000$18,359.78 9/30/200012/4/2000$323.76 3/31/20016/25/2001$630.03 12/31/20014/12/2004$1,437.65 9/30/20029/4/2006$3,504.30 12/31/20029/4/2006$4,674.08 6/30/20034/19/2004$1,425.16 9/30/200310/24/2005$4,665.73 12/31/20034/12/2004$859.39 3/31/200410/24/2005$5,022.91 6/30/200410/31/2005$4,660.22 9/30/200410/24/2005$4,386.01 12/31/200410/31/2005$5,442.77 3/31/200510/24/2005$4,012.39 6/30/200510/24/2005$3,681.54 9/30/200512/26/2005$3,548.32 12/31/20053/13/2006$3,779.87 6/30/200610/2/2006$2,710.76 3/31/20076/25/2007$2,300.63  TOTAL$143,016.99

( Id. at ¶ 5.)

On the dates set forth in the table below, a delegate of the Secretary of the Treasury properly made assessments against, and gave notice to and made demand for payment upon Mr. Van Horn for unpaid Form 940 (Employer's Annual Federal Unemployment Tax Return) taxes, penalties, and interest for the following tax periods:

Year EndingAssessment DateBalance (As of 11/9/09) 19989/4/2006$9,645.80 20003/26/2001$3,300.64 20019/4/2006$572.48 20029/4/2006$438.65 20034/12/2004$2,800.21 200410/24/2005$389.14  TOTAL$17,146.92

( Id. at ¶ 6.)

Thus, as of November 9, 2009, Mr. Van Horn owed the United States $160,163.91*fn3 for employment taxes, interest, and penalties relating to the years 1998--2007.

The United States brought this action on October 27, 2009 against Mr. Van Horn, seeking to reduce to judgment the unpaid Form 941 and Form 940 tax assessments. (Doc. No. 1.) Mr. Van Horn filed an answer on March 31, 2010, admitting tax liability but disputing the amounts owed. (Doc. No. 6.) On April 27, 2010, the United States moved for summary judgment. (Doc. No. 7.) The motion is ripe for adjudication.

II. Analysis

A. Standard of ...


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