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United States v. Summerville

July 23, 2009

UNITED STATES OF AMERICA, PLAINTIFF,
v.
HOSEA SUMMERVILLE, ET AL., DEFENDANTS.



The opinion of the court was delivered by: Hon. John F. Walter, United States District Judge

Judgment Reducing Tax Assessments to Judgment and Foreclosing on Real Property

Based on the Stipulation to Reduce Tax Assessments to Judgment and Foreclose on Real Property between plaintiff, United States of America ("United States," "Internal Revenue Service," "IRS" or "plaintiff"), and defendants, Hosea Summerville, individually and dba Victory Transportation Co aka Victory Transportation Services Inc. aka Victory Transportation Inc. ("Hosea Summerville"), Victory Transportation Services Inc. aka Victory Transportation Co ("VTS"), Orange Credit Services ("OCS"), and Chase Home Finance, as successor in interest or assignee of Regions Bank, dba Regions Mortgage ("Chase"), collectively "defendants,"

IT IS ORDERED, ADJUDGED, AND DECREED that:

1. On March 19, 2008, the United States filed its Complaint to Reduce Federal Tax Assessments to Judgment, and to Foreclose Federal Tax Liens on Real Property ("the Complaint").

FIRST CAUSE OF ACTION:REDUCE FEDERAL TAX ASSESSMENTS TO JUDGMENT

2. The first cause of action in the Complaint, to reduce to judgment Federal tax assessments against defendant Hosea Summerville, is adjudged as follows:

3. The balances due for Hosea Summerville's Form 1040 liabilities for years 1990, 1992 through 2002, and 2004, calculated to May 31, 2009, are as follows:

PeriodAssessed Balance ($)Accrued Interest ($)Accrued Failure to Pay Penalties ($)Total Due ($) 19900*0*0*0* 199218,130.4125,249.05291.8743,671.33 19935,358.8515,489.95684.0021,532.80 19948,630.1512,414.26831.0021,875.41 19959,200.3013,618.861,554.0024,391.16 199610,783.909,592.50672.7421,049.14 19975,710.915,080.27626.8411,418.02 19981,147.5018.741,166.24 19999,066.786,532.831,759.1317,358.74 20002,986.461,326.34625.034,937.83 20015,950.533,013.181,291.2210,254.93 20028,018.953,518.791,724.3113,262.05 200415,278.013,559.472,058.6820,896.16

*Balance paid in full as of April 15, 2007, from refund applied from 2006 return.

4. The balance due for Hosea Summerville's Form 940 liability, calculated to May 31, 2009, is as follows:

Period EndAssessed Balance ($)Accrued Interest ($)Accrued Failure to Pay Penalties ($)Total Due ($) 12/31/02317.05139.4868.40524.93

5. The balances due for Hosea Summerville's Form 941 liabilities, calculated to May 31, 2009, are as follows:

Period EndAssessed Balance ($)Accrued Interest ($)Accrued Failure to Pay Penalties ($)Total Due ($) 3/31/982,004.693,279.44695.635,979.76 6/30/987,298.156,495.94845.0614,639.15 9/30/987,989.497,111.161,029.7916,130.44 12/31/989,026.948,034.541,276.8118,338.29 9/30/994,345.233,583.88744.818,673.92 9/30/007,115.864,976.261,395.2813,487.40 9/30/013,177.991,702.644,880.63 12/31/013,053.811,556.984,610.79 6/30/021,170.42554.540.371,725.33 9/30/0212,949.166,252.312,804.6622,006.13 12/30/022,271.581,002.10286.173,559.85

6. The balances due for Hosea Summerville's Form 2290 liabilities, calculated to May 31, 2009, are as follows:

Period EndAssessed Balance ($)Accrued Interest ($)Accrued Failure to Pay Penalties ($)Total Due ($) 7/1/011,278.48269.031,547.51 7/1/021,205.42266.5013.681,485.60

7. Total of the balances due for all the subject periods, calculated to May 31, 2009, is $329,403.54.

8. Interest continues to accrue after May 31, 2009, as allowed by law.

9. The above-described balances due to the United States, plus accrued penalties and interest, are reduced to judgment against Hosea Summerville, resolving the First ...


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