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United States of America v. Jack G. Thomas

May 11, 2011

UNITED STATES OF AMERICA, PLAINTIFF,
v.
JACK G. THOMAS, ET AL., DEFENDANTS.



The opinion of the court was delivered by: Hon. John A. Kronstadt U.S. District Court Judge

ANDRE BIROTTE, JR. United States Attorney SANDRA R. BROWN Assistant United States Attorney Chief, Tax Division DANIEL LAYTON (SBN 240763) Assistant United States Attorney Room 7211 Federal Building 300 North Los Angeles Street Los Angeles, CA 90012 Telephone: (213) 894-6165 Facsimile: (213) 894-0115 Email: Daniel.Layton@usdoj.gov Attorneys for United States of America

Judgment and Order to Reduce Tax Assessments to Judgment on Plaintiffs First and Second Claims for Relief, and Order regarding the Sale of the Subject Real Property;

Based upon the stipulation between plaintiff United States of America ("United States," "IRS" or "plaintiff") and defendants Jack G. Thomas and Lynda D. Thomas (collectively "defendants"), through their undersigned counsel, IT IS ORDERED, ADJUDGED, AND DECREED that:

1. On November 23, 2010, the United States filed its Complaint to (1) Reduce Joint Federal Tax Assessments to Judgment Against Jack G. Thomas and Lynda D. Thomas; (2) to Reduce Tax Assessments to Judgment Against Jack G. Thomas; and (3) to Foreclose Federal Tax Liens on Real Property ("the Complaint").

FIRST CAUSE OF ACTION: REDUCE JOINT FEDERAL TAX ASSESSMENTS TO JUDGMENT AGAINST JACK G. AND LYNDA D. THOMAS

2. The first cause of action in the Complaint is to reduce to judgment joint federal tax assessments against defendants.

3. The balances due for defendants' joint federal income tax (Form 1040) liabilities for the periods at issue in plaintiff's first cause of action, calculated to April 30, 2011, are as follows:

Tax Year Balance Due as of 11/30/2010 1997 $38,218.35 1998 $14,170.90 1999 $23,602.14 2000 $5,376.31 2001 $1,174.93 2002 $10,871.67 2003 $13,606.62 2004 $10,142.45

4. The total balance due as of April 30, 2011, for the tax periods in the first cause of action is $117,163.37. Additional amounts will continue to accrue after April 30, 2011, as allowed by law.

5. The above-described balances due to the United States, plus accrued penalties and interest, are hereby reduced to judgment against defendants Jack G. Thomas and Lynda D. Thomas, resolving the First Cause of Action in favor of the United States.

SECOND CAUSE OF ACTION: REDUCE FEDERAL TAX ASSESSMENTS TO JUDGMENT AGAINST JACK G. THOMAS

6. The second cause of action in the Complaint is to reduce to judgment federal tax assessments against defendant Jack G. Thomas.

7. The balances due for the federal tax liabilities of Jack G. Thomas, doing business as Thomas Painting, for the periods alleged in plaintiff's second cause of action, calculated to April 30, 2011, are as follows: Period End Date Type of Tax Balance Due as of 4/30/2011 03/31/2001 Employment (Form 941) $9,543.77 06/30/2001 Employment (Form 941) $13,682.18 09/30/2001 Employment (Form 941) $11,322.55 12/31/2001 Employment (Form 941) $15,274.16 03/31/2002 Employment (Form 941) $7,602.15 06/30/2002 Employment (Form 941) $10,020.71 09/30/2002 Employment (Form 941) $4,839.14 12/31/2002 Employment (Form 941) $6,517.01 03/31/2003 Employment (Form 941) $1,076.95 06/30/2003 Employment (Form 941) $671.24 09/30/2003 Employment (Form 941) $1,437.63 12/31/2003 Employment (Form 941) $753.80 03/31/2004 Employment (Form 941) $67.02 06/30/2004 Employment (Form 941) $211.89 12/31/2000 Unemployment (Form 940) $143.65 12/31/2001 Unemployment (Form 940) $5,519.79 12/31/2002 Unemployment (Form 940) $3,656.29 12/31/2000 26 U.S.C. § 6721 Penalty $2,056.82 12/31/2005 26 U.S.C. § 6721 Penalty $63.77

8. Total of the balances due for all the subject periods in the second cause of action, calculated to ...


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