Searching over 5,500,000 cases.


searching
Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.

United States v. Salisbury

March 23, 2009

UNITED STATES OF AMERICA, PLAINTIFF,
v.
PAUL M. SALISBURY, ET. AL. DEFENDANTS.



The opinion of the court was delivered by: Honorable John F. Walter

STATEMENT OF UNCONTROVERTED FACTS AND CONCLUSIONS OF LAW

Motion Hearing: Date: March 30, 2009

Ctrm: 16

United States Courthouse 312 N. Spring Street Los Angeles, CA 90012

STATEMENT OF UNCONTROVERTED FACTS

1. Pursuant to the provisions of the Internal Revenue Code, Title 26 U.S.C., on the following dates, a delegate of the Secretary of the Treasury made income tax assessments jointly against defendants SALISBURY for the identified tax years and in the amounts*fn1 as follows:

Tax YearDate of Amount of AssessmentAssessment 199411/20/1995$44,016.01 199509/23/1996$33,562.88 199611/24/1997$27,751.61 199711/23/1998$50,019.45 199811/29/1999$19,852.12 199911/27/2000$28,459.31 200011/26/2001$26,741.32 200111/18/2002$45,782.13 200212/01/2003$59,158.65 200410/31/2005$51,947.58 200511/06/2006$80,035.78 200611/05/2007$50,851.98

(Declaration of Phillip Conrad, paragraph 2, and Exhibit 1).

2. In addition to the income taxes assessed jointly and severally against defendants SALISBURY for the 1994, 1995, 1996, 1997, 1998, 1999, 2000, 2001, 2002, 2004, 2005, and 2006 tax years, as set forth in the paragraph above, statutory interest, penalties, other debits and collections costs have been assessed and have accrued on such income tax liabilities, and certain payments, credits and other reversals have been made against such liabilities, so that the total amounts owing for each tax year as of December 31, 2008, including assessed and accrued interest, penalties, other debits and collection costs, and taking into account all payments, credits and reversals, are as follows:

Tax yearUnpaid Assessed BalanceAccrued Penalties and Interest to December 31, 2008Total Liability as of December 31, 2008 1994$32,745.12$45,249.11$77,994.23 1995$39,575.29$45,712.28$85,287.57 1996$25,242.67$24,366.27$49,608.94 1997$59,406.57$48,642.00$108,048.57 1998$23,554.81$16,324.35$39,879.16 1999$28,448.31$24,438.05$52,886.36 2000$26,177.24$19,054.11$45,231.35 2001$30,782.13$20,030.08$50,812.21 2002$43,158.65$24,292.49$67,451.14 2004$21,947.58$9,833.40$31,780.98 2005$65,535.78$23,500.42$89,036.20 2006$50,791.98$9,433.03$60,225.01 Total  $758,241.72

(Declaration of Phillip Conrad, paragraph 3, and Exhibit 2).

3. Despite timely notice and demand, in accordance with the applicable provisions of the Internal Revenue Code, Title 26, United States Code, for payment of the assessments described above, defendants SALISBURY have neglected, failed, or refused to pay said assessments, and there remains due and owing, jointly and severally from defendants SALISBURY, on the assessments, as of December 31, 2008, the sum of $758,241.72, plus accrued interest, penalties, collection costs and other statutory additions as provided by law, including all lien fees and collection costs incurred before or after the filing of this Complaint, minus any payments, credits or reversals made after December 31, 2008. (Declaration of Phillip Conrad, paragraph 4, and Exhibit 2).

4. Defendants SALISBURY filed bankruptcy under Chapter 7 on December 27, 1996, and received a discharge on April 15, 1997. None of the tax liabilities in question were discharged. (Declaration of Phillip Conrad, paragraph 5 and Exhibit 1).

5. Defendants SALISBURY filed an administrative offer in compromise ("OIC") with the IRS that included taxable years 1994 through 2002. Defendants' OIC became processable on March 12, 2003. The Collection division of the IRS rejected the OIC on January 2, 2004. Defendants timely appealed the rejection on February 2, 2004. The OIC was rejected by the ...


Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.