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United States v. Taylor

United States District Court, E.D. Pennsylvania

July 13, 2018

UNITED STATES OF AMERICA, Plaintiff,
v.
ROBERT N. TAYLOR, III, and PENNSYLVANIA DEPARTMENT OF REVENUE, Defendants.

          MEMORANDUM

          DuBois, J.

         I. INTRODUCTION

         The Government brought this lawsuit to collect Robert N. Taylor, III‘s unpaid taxes from 2003 and 2004 and to enforce the corresponding federal tax liens that encumber defendant‘s real property in Philadelphia, Pennsylvania. The Government alleges that defendant owes $143, 773.96 in unpaid taxes, including interest and penalties that accrued through May 29, 2017. The Commonwealth of Pennsylvania is a defendant in the action, but the Commonwealth and the United States stipulated on October 26, 2017, that the United States‘ tax liens that encumber defendant‘s real property are superior to any liens that the Commonwealth may hold with respect to the real property.

         II. PROCUDRAL HISTORY

         The Government filed a Complaint for Federal Taxes on July 6, 2017. Defendant, who is pro se, filed a Motion to Dismiss on January 16, 2018. While Defendant‘s Motion to Dismiss was pending, both parties filed Motions for Summary Judgment-the Government filed a Motion for Summary Judgment on February 21, 2018, and defendant filed a Motion for Summary Judgment on March 6, 2018.

         Normally, the Court allows discovery before addressing Motions for Summary Judgment, but the parties decided to proceed without discovery (or with limited discovery) in this case. The Court has no objection. On this issue, the Court notes that, in passing, defendant states in his Motion for Summary Judgment that ''Plaintiff‘s Summary Judgment Motion attempts to cut off due process before any discovery is allowed to take place.'' Def.‘s Mot. for Summ. J. 6. Significantly, defendant does not state what discovery he requires. Under these circumstances, the Court will proceed to decide the pending Motions for Summary Judgment on the present state of the record.

         III. BACKGROUND

         The facts as alleged in the Government‘s Complaint are as follows. The United States Department of Treasury made assessments against Robert N. Taylor, III (''defendant'') as follows: outstanding balance of $61, 616.05 for the tax period ending December 31, 2003; and $82, 155.91 for the tax period ending December 31, 2004. Compl. ¶ 7. The total outstanding balance-$143, 773.96-includes penalties and interest accrued through May 29, 2017. Compl. ¶ 7. The Department of Treasury gave defendant notice and demand for payment of the assessments. Compl. ¶ 8. Defendant failed to pay the Government the full amount of the tax assessments. Compl. ¶ 10.

         On the date of the tax assessments, tax liens in favor of the Government arose by operation of law pursuant to 26 U.S.C. §§ 6321 and 6322 and attached to all property and rights to property owned by defendant. Compl. ¶ 14. Notice of federal tax liens were filed with the Office of the Prothonotary in Philadelphia County on December 11, 2007, and re-filed on May 5, 2017. Compl. ¶ 15.

         In Count I of the Complaint, the Government seeks to reduce the tax assessments to judgment; in Count II, the Government seeks to foreclose the federal tax liens on defendant‘s real property located at 1411 S. Patton Street, Philadelphia, Pennsylvania.

         In deciding the Motions for Summary Judgment, the Court construes the facts drawn from the record before the Court in the light most favorable to the nonmoving party. Wishkin v. Potter, 476 F.3d 180, 184 (3d Cir. 2007). The undisputed facts set forth in the record before the Court are essentially the same as the facts alleged in the Government‘s Complaint.

         For the reasons that follow, the Government‘s Motion for Summary Judgment is granted, defendant‘s Motion for Summary Judgment is denied and defendant‘s Motion to Dismiss is denied.

         IV. APPICABLE LAW

         A. Motion for ...


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