United States District Court, E.D. Pennsylvania
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
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.
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.
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.
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.
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,
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
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.
Motion for ...