29 results for 'nos:"Taxes (U.S. Plaintiff or Defendant) - Federal Tax Suits"'.
J. Boulware grants a bank's post-remand motion for summary judgment. After borrowing more than $340,000 to purchase a home, the borrower stopped paying federal taxes, accruing $250,000 in income tax liability, plus interest. She then fell behind on her HOA payments and the HOA held a foreclosure sale on the property. The deed of trust was assigned to the bank, and the trust sought declaratory judgment that the property is not encumbered by the deed of trust. The deed of trust was recorded four years prior to the foreclosure sale. Despite this notice, the trust failed to inquire as to whether the title would be encumbered following that foreclosure sale.
Court: USDC Nevada, Judge: Boulware , Filed On: May 6, 2024, Case #: 2:16cv2276, NOS: Taxes (U.S. Plaintiff or Defendant) - Federal Tax Suits, Categories: Tax, Banking / Lending, Foreclosure
J. Hovland denies an individual's motion for summary judgment in a matter involving an individual who "takes issue" with additional income tax, interest and penalties assessed against them by the Internal Revenue Service for tax years dating back to 2006. The court wrote that was its interpretation of the complaint which they wrote was "less than clear." The United States argued that the individual’s complaint must be dismissed because the complaint failed to state a claim upon which relief may be granted. The complaint does not contain sufficient factual allegations to support a plausible claim.
Court: USDC North Dakota , Judge: Hovland, Filed On: March 29, 2024, Case #: 1:22cv153, NOS: Taxes (U.S. Plaintiff or Defendant) - Federal Tax Suits, Categories: Tax
J. Kindred adopts the report and recommendations regarding the government's allegations that a locksmith and security services business and its owner did not pay federal employment and unemployment taxes as required for employers. The government seeks sanctions against the company. The "business does not operate lawfully" as it has "failed to comply with federal tax law, as well as this Court’s orders, for years" and currently owes nearly $2 million in unpaid taxes. The recommended permanent injunction is warranted.
Court: USDC Alaska, Judge: Kindred, Filed On: March 20, 2024, Case #: 3:19cv134, NOS: Taxes (U.S. Plaintiff or Defendant) - Federal Tax Suits, Categories: Employment, Tax, Injunction
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J. Brailsford grants the government's motion to compel and for sanctions in a discovery dispute. The government issued a hold on a couple's passports over a delinquent federal income tax liability. The couple initiated a suit seeking to invalidate the IRS’s delinquent tax certification. The government counterclaimed for a monetary judgment against the couple for their unpaid income taxes. The couple dismissed their complaint, leaving the countersuit as the only remaining claim. The couple does not dispute that the information the government seeks is discoverable. The couple is ordered to clarify their answers to interrogatories within 30 days. The government's request for documents in the possession of the couple's former CPA is granted. Because the motion to compel is granted in full, the motion for sanctions is granted.
Court: USDC Idaho, Judge: Brailsford, Filed On: January 8, 2024, Case #: 2:22cv203, NOS: Taxes (U.S. Plaintiff or Defendant) - Federal Tax Suits, Categories: Sanctions, Tax
J. Conrad dismisses without prejudice, for lack of subject matter jurisdiction, a hospice company’s challenge to the denial of its tax refund and its right to challenge taxpayer status concerning the Federal Unemployment Tax Act. Hope Hospice does not allege the refunds were accompanied by an indication in the amended complaint that they were issued in response to the communications and allege the refunds were attributable. They also failed to request jurisdictional discovery in the responsive briefing.
Court: USDC Northern District of Alabama , Judge: Cornelius, Filed On: December 1, 2023, Case #: 2:22cv1365, NOS: Taxes (U.S. Plaintiff or Defendant) - Federal Tax Suits, Categories: Tax, Jurisdiction, Discovery
J. Crenshaw denies the government's motion for judgment as a matter of law or for a new trial in this case concerning excise tax on certain "glider semi trucks sold between 2012 and 2017." A jury found that the truck company is not liable for excise tax on the trucks, which were allegedly manufactured by placing rebuilt engines into glider kits. The government fails to establish its argument concerning the sufficiency of the evidence, and a new trial is not warranted based on the exclusion of a certain expert.
Court: USDC Middle District of Tennessee , Judge: Crenshaw, Filed On: November 21, 2023, Case #: 2:20cv26, NOS: Taxes (U.S. Plaintiff or Defendant) - Federal Tax Suits, Categories: Evidence, Tax, Experts
J. Woodcock grants in part the government’s motion for partial summary judgment against a man, for federal income tax liabilities. The man owes the government $255,319.79.
Court: USDC Maine, Judge: Woodcock, Filed On: November 9, 2023, Case #: 2:22cv373, NOS: Taxes (U.S. Plaintiff or Defendant) - Federal Tax Suits, Categories: Tax, Enforcement Of Judgments, Federalism
J. Seabright denies summary judgment to the government and the IRS in case of a Japanese resident’s failure to file a foreign bank account report for several years. The failure to file was likely not willful, but rather a result of the fact that the resident does not speak English and lives primarily in Japan, and relied on an accountant and a mistranslated form that indicated that non-residents were exempt from this filing.
Court: USDC Hawaii, Judge: Seabright, Filed On: October 10, 2023, Case #: 1:22cv63, NOS: Taxes (U.S. Plaintiff or Defendant) - Federal Tax Suits, Categories: Government, Tax
J. Dale grants in part the government's motion for summary judgment and denies cross-motions to compel regarding an individual's outstanding federal tax assessments. The individual has never filed a 1040A return, has not filed a federal income tax return for multiple tax years and did not file a petition with the tax court challenging the proposed tax assessments. The individual has not presented evidence contesting the amounts of the tax assessments or the validity of the liens.
Court: USDC Idaho, Judge: Dale, Filed On: October 6, 2023, Case #: 2:19cv421, NOS: Taxes (U.S. Plaintiff or Defendant) - Federal Tax Suits, Categories: Tax
J. Boulware grants JP Morgan’s post-remand motion for summary judgment. JP Morgan was assigned the deed of trust to a property which had been foreclosed-upon and sold to the trust, four years after the sale. The trust had knowledge of a failure to provide notice of sale in the foreclosure sale and that exercising reasonable care would have put it on notice. Establishing constructive notice is sufficient for purposes of defeating a claim to be a bona fide purchaser.
Court: USDC Nevada, Judge: Boulware, Filed On: September 30, 2023, Case #: 2:16cv2276, NOS: Taxes (U.S. Plaintiff or Defendant) - Federal Tax Suits, Categories: Property, Foreclosure
J. Knepp grants, in part, the government's motion for summary judgment, ruling the dentist was not permitted to deduct from his taxes premiums paid into a life insurance policy owned by his practice because the death benefit of the policy gave him current access to the cash value of the policy; therefore, he was properly penalized for improper tax payments over several years and the claims for reimbursement will be dismissed.
Court: USDC Northern District of Ohio, Judge: Knepp, Filed On: September 25, 2023, Case #: 3:19cv1073, NOS: Taxes (U.S. Plaintiff or Defendant) - Federal Tax Suits, Categories: Government, Tax
J. McCafferty denies the motion to set aside the default of a Bow resident who failed to pay federal income taxes. The available evidence supports finding that his default was willful, that he provides no meritorious defense for his default, his explanation for the default is weak and includes health issues and financial issues which are unspecified, he has not shown that he acted in good faith and he didn't file his motion until 9 months after the deadline for it.
Court: USDC New Hampshire, Judge: McCafferty, Filed On: August 31, 2023, Case #: 1:22cv271, NOS: Taxes (U.S. Plaintiff or Defendant) - Federal Tax Suits, Categories: Debt Collection, Tax, Federalism
J. Bell finds, in part, for the U.S. and awards it $340,000 on its lien claims against an individual who's husband fraudulently transferred money and interest in a management company to her. The husband, who owes almost $5 million in taxes and penalties, was insolvent at the time he transferred the 50 percent ownership interest to his wife.
Court: USDC Western District of North Carolina, Judge: Bell, Filed On: May 15, 2023, Case #: 5:21CV103, NOS: Taxes (U.S. Plaintiff or Defendant) - Federal Tax Suits, Categories: Fraud, Tax, Damages