COURT ORDERS FORECLOSURE AND SALE OF TAX-LIENED PROPERTY.
Tillman, Earnest, et al., U.S. v.
- Case NameUNITED STATES OF AMERICA, Plaintiff, v. EARNEST TILLMAN, LAURA TILLMAN, WILBUR JOHNSON, BONETA JOHNSON, TREASURER OF LA PORTE COUNTY, INDIANA, and THE INDIANA DEPARTMENT OF REVENUE, Defendants.
- CourtUnited States District Court for the Northern District of Indiana
- DocketNo. 3:00-CV-0547 RM/CAN
- JudgeMiller, Robert L., Jr.
- Cross-ReferenceUnited States v. Earnest Tillman, et al., No. 3:00-CV-0547RM (N.D.
Ind. Apr. 9, 2001) (For a summary, see Tax Notes, May 21, 2001, p.
1282; for the full text, see Doc 2001-13189 (3 original pages) or
2001 TNT 91-28.) - Parallel Citation2001-1 U.S. Tax Cas. (CCH) P50,41087 A.F.T.R.2d (RIA) 2001-21012001 WL 5488442001 U.S. Dist. LEXIS 18851
- Code Sections
- Subject Area/Tax Topics
- Index Termsliens, enforcement
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2001-28830 (4 original pages)
- Tax Analysts Electronic Citation2001 TNT 223-76
Tillman, Earnest, et al., U.S. v.
IN THE UNITED STATES DISTRICT COURT FOR THE
NORTHERN DISTRICT OF INDIANA
SOUTH BEND DIVISION
DEFAULT JUDGMENT AND ORDER OF FORECLOSURE AND SALE
[1] The defendants, Earnest Tillman and Laura Tillman, having failed to plead or otherwise defend in this action, and their default having been entered on August 20, 2001, the defendant, Indiana Department of Revenue having stipulated that the United States' federal income tax assessments have lien priority over the Indiana Department of Revenue's Warrants for Collection of Tax, and the defendants Wilbur Johnson and Boneta Johnson, and the Treasurer of La Porte County, Indiana, having been dismissed from this action on March 19, 2001, and June 19, 2001, respectively,
[2] Now upon application of the plaintiff, United States of America, and based upon exhibits A through H, attached to the United States' Motion for Entry of Default Judgment and Order of Foreclosure and Sale, it is hereby
[3] FOUND that a delegate of the Secretary of the Treasury made timely assessments against the Tillmans for income taxes, penalties, and interest as follows:
_____________________________________________________________________
DATE LATE
OF INCOME FILING
YEAR ASSESS TAX INTEREST PENALTY
_____________________________________________________________________
1989 5/18/92 $1,642.60 $273.19 $218.16
1989 7/23/96 18,066.00 20,419.04 4,878.00
1990 7/23/96 22,484.00 15,186.09 5,058.90
1991 7/23/96 28,280.00 14,408.56 6,484.50
1992 10/6/97 2,724.11 1524.06 612.92
_____________________________________________________________________
Subtotal 73,196.71 51,810.94 17,252.48
_____________________________________________________________________
TOTAL
_____________________________________________________________________
[Table continued]
_____________________________________________________________________
FEES
FAILURE TO ESTIM. AND
PAY ACCURACY TAX COLL.
YEAR PENALTY PENALTY PENALTY COSTS
_____________________________________________________________________
1989 $113.06 $3,748.00
1989 129.34 13.00
1990 5,621.00 1,472.00
1991 7,205.00 1,656.00
1992 681.03 118.81 13.00
_____________________________________________________________________
Subtotal 13,749.43 3,748.00 3,246.81 26.00
_____________________________________________________________________
TOTAL $163,030.37
===========
_____________________________________________________________________
[4] FOUND that by instrument dated December 1, 2000, and recorded December 5, 2000, title to the real property located at 5145 North 600 West, La Porte, Indiana 46350, was transferred to the Tillmans. The property is more specifically described as follows:
A parcel of land located in the southwest quarter of the
southwest quarter of section 6, township 37 north, range 3 west
of the second principal meridian, in La Porte County, Indiana,
more particularly described as follows: commencing at a pipe
over a stone marking the southwest corner of said section 6:
thence north 3 degrees and 55 minutes east along the westerly
line of said section 6, a distance of 458.03 feet; thence south
86 degrees and 39 minutes east, a distance of 20 feet to an iron
pipe marking the intersection with the easterly line of a public
road. Said point is also the place of beginning for the
following described parcel of land: thence north 3 degrees and
55 minutes east along the easterly line of said public road, a
distance of 438.03 feet to an iron pipe; thence south 86 degrees
and 39 minutes east, a distance of 605.68 feet to an iron pipe;
thence south 4 degrees and 17 minutes west, a distance of 438.05
feet to an iron pipe; thence north 86 degrees and 39 minutes
west, a distance of 602.84 feet to the place of beginning,
except therefrom that part described as:
Commencing at the southwest corner of section 6,
township 37 north, range 3 west; thence north 3 degrees and
55 minutes east along the west line of section 6, a
distance of 458.03 feet; thence south 86 degrees and 39
minutes east, a distance of 20 feet; thence north 3
degrees, 55 minutes east, a distance of 124 feet to the
place of beginning for the following description; thence
continuing north 3 degrees, 55 minutes east, a distance of
137.03 feet; thence south 86 degrees, 39 minutes east, a
distance of 163 feet; thence south 3 degrees, 55 minutes
west, a distance of 137.03 feet; thence north 86 degrees,
39 minutes west, a distance of 163 feet to the place of
beginning.
[5] ORDERED, ADJUDGED, AND DECREED that judgment is entered in favor of the United States and against Earnest Tillman and Laura Tillman in the amount of $163,030.37, plus statutory additions and interest from the dates of the respective assessments underlying the judgment.
[6] FURTHER ORDERED, ADJUDGED, AND DECREED that the United States has valid and subsisting federal tax liens on all property and rights to property of defendants Earnest Tillman and Laura Tillman, including their interest in the real property located at 5145 North 600 West, La Porte, Indiana 46350.
[7] FURTHER ORDERED, ADJUDGED, AND DECREED that the federal tax liens for the liabilities of Earnest Tillman and Laura Tillman be foreclosed upon, and the real property located at 5145 North 600 West, La Porte, Indiana 46350 shall be sold at a judicial sale free and clear of the claims of all parties to this action.
[8] FURTHER ORDERED, ADJUDGED, AND DECREED, that the proceeds of such sale shall be distributed in accordance with the further order of this Court.
[9] IT IS SO ORDERED:
Dated: October 17, 2001 Hon. Robert L. Miller, Jr.
U.S. District Court Judge
Northern District of Indiana
DISTRIBUTION:
EARNEST TILLMAN
5145 North 600 West
La Porte, Indiana 46350
S. ERIC MARSHALL, ESQUIRE
1318 Mishawaka Avenue
South Bend, IN 46615
TERRY G. DUGA
Deputy Attorney General
State of Indiana
Office of the Attorney General
Indiana Government Center
402 W. Washington
Indianapolis, IN 46204-2770
BONNI J. PERLIN
Post Office Box 55
Ben Franklin Station
Washington, D.C. 20044-0055
- Case NameUNITED STATES OF AMERICA, Plaintiff, v. EARNEST TILLMAN, LAURA TILLMAN, WILBUR JOHNSON, BONETA JOHNSON, TREASURER OF LA PORTE COUNTY, INDIANA, and THE INDIANA DEPARTMENT OF REVENUE, Defendants.
- CourtUnited States District Court for the Northern District of Indiana
- DocketNo. 3:00-CV-0547 RM/CAN
- JudgeMiller, Robert L., Jr.
- Cross-ReferenceUnited States v. Earnest Tillman, et al., No. 3:00-CV-0547RM (N.D.
Ind. Apr. 9, 2001) (For a summary, see Tax Notes, May 21, 2001, p.
1282; for the full text, see Doc 2001-13189 (3 original pages) or
2001 TNT 91-28.) - Parallel Citation2001-1 U.S. Tax Cas. (CCH) P50,41087 A.F.T.R.2d (RIA) 2001-21012001 WL 5488442001 U.S. Dist. LEXIS 18851
- Code Sections
- Subject Area/Tax Topics
- Index Termsliens, enforcement
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2001-28830 (4 original pages)
- Tax Analysts Electronic Citation2001 TNT 223-76
