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. Martin

United States District Court, N.D. Alabama, Eastern Division

March 13, 2019

UNITED STATES OF AMERICA, Plaintiff,
v.
HENRY J. MARTIN and LYDIA A. MARTIN, Defendants.

          MEMORANDUM OPINION

          ANNEMARIE CARNEY AXON UNITED STATES DISTRICT JUDGE

         The United States of America filed this action against Defendants Henry J. Martin and Lydia A. Martin pursuant to 26 U.S.C. § 7401 to collect federal income taxes assessed against the couple. Before the court is the United States' motion for summary judgment. (Doc. 22). The court WILL GRANT the motion because the United States has established that the tax assessments are valid and enforceable.

         I. BACKGROUND

         In deciding a motion for summary judgment, the court “draw[s] all inferences and review[s] all evidence in the light most favorable to the non-moving party.” Hamilton v. Southland Christian Sch., Inc., 680 F.3d 1316, 1318 (11th Cir. 2012) (quotation marks omitted).

         A. Mr. Martin's Individual Income Tax Liabilities

         Mr. Martin failed to file individual federal income tax returns (Forms 1040-United States Income Tax Return for Individuals) for tax years 2000 through 2006. (Doc. 1 at ¶ 5; Doc. 22-1 at ¶ 5; Doc. 22-2; Doc. 22-3; Doc. 22-4; Doc. 22-5; Doc. 22-6; Doc. 22-7; Doc. 22-8). Therefore, the Internal Revenue Service (“IRS”) calculated the tax due on the income Mr. Martin earned in those years, proposed an assessment of his tax deficiencies, and issued a notice of deficiency to Mr. Martin's last known address. (Doc. 1 at ¶ 6; Doc. 22-1 at ¶ 5; Doc. 22-2; Doc. 22-3; Doc. 22-4; Doc. 22-5; Doc. 22-6; Doc. 22-7; Doc. 22-8).

         A delegate of the Secretary of the Treasury assessed against Mr. Martin income tax, interest, penalties, and statutory additions for tax years 2000 to 2006, on the dates and in the amounts reflected in the table below:

Tax Year

Assessment Date

Type of Assessment

Amount

2000

October 29, 2007

Estimated Tax Penalty

$2,096.20

Tax Assessed

$38,975.00

Late Filing Penalty

$8,769.37

Interest Assessed

$23,887.32

Failure to Pay Tax Penalty

$9,743.75

October 12, 2015

Interest Assessed

$29,659.14

2001

October 29, 2007

Estimated Tax Penalty

$103.29

Tax Assessed

$2,611.00

Late Filing Penalty

$587.47

Interest Assessed

$1,279.41

Failure to Pay Tax Penalty

$652.75

October 12, 2015

Interest Assessed

$1,864.18

2002

December 22, 2008

Tax Assessed

$1,175.00

Late Filing Penalty

$264.37

Interest Assessed

$606.58

Failure to Pay Tax Penalty

$293.75

October 12, 2015

Interest Assessed

$612.03

2003

December 22, 2008

Estimated Tax Penalty

$280.39

Tax Assessed

$10,867.00

Late Filing Penalty

$2,445.07

Interest Assessed

$4,775.80

Failure to Pay Tax Penalty

$2,716.75

October 12, 2015

Interest Assessed

$5,515.51

2004

December 22, 2008

Estimated Tax Penalty

$178.46

Tax Assessed

$6,228.00

Late Filing Penalty

$1,401.30

Interest Assessed

$2,253.23

Failure to Pay Tax Penalty

$1,401.30

Interest Assessed

$2,998.36

October 12, 2015

Failure to Pay Tax Penalty

$155.70

2005

December 22, 2008

Estimated Tax Penalty

$312.35

Tax Assessed

$7,787.00

Late Filing Penalty

$1,752.07

Interest Assessed

$2,035.12

Failure to Pay Tax Penalty

$1,284.85

October 12, 2015

Interest Assessed

$3,445.45

Failure to Pay Tax Penalty

$661.89

2006

December 22, 2008

Estimated Tax Penalty

$1,434.80

Tax Assessed

$30,320.00

Late Filing Penalty

$6,822.00

Interest Assessed

$4,546.32

Failure to Pay Tax Penalty

$3,183.60

Interest Assessed

$12,113.11

October 12, 2015

Failure to Pay Tax Penalty

$4,396.40

(Doc. 22-1 at ¶ 5; Doc. 22-2; Doc. 22-3; Doc. 22-4; Doc. 22-5; Doc. 22-6; Doc. 22-7; Doc. 22-8). A delegate of the Secretary of Treasury gave Mr. Martin notice of these liabilities and made demands for payment. (Doc. 22-1 at ¶ 6). Despite notice and demands for payment, Mr. Martin failed to pay the balance due on the taxes, interest, penalties, and other statutory additions assessed against him individually for tax years 2000 through 2006. (Doc. 22-1 at ¶ 7). As of December 13, 2018, Mr. Martin owes the United States $275, 965.79 in income taxes, interest, penalties, and other additions for tax years 2000 to 2006, plus statutory additions and interest that accrue until payment in full. (Doc. 22-1 at ¶¶ 9-10; Doc. 22-13).

         B. The Martins' Joint Income Tax Liabilities

         The Martins jointly filed federal income tax returns (Forms 1040-United States Income Tax Return for Individuals) for tax years 2007, 2008, 2011, and 2012. (Doc. 1 at ¶ 14; Doc. 22-1 at ¶ 12; Doc. 22-9; Doc. 22-10; Doc. 22-11; Doc. 22-12). According to the returns, the Martins owed federal income taxes, but the couple did not remit payment of their taxes with their returns. (Doc. 1 ¶ at 15; Doc. 22-1 at 12; Doc. 22-9; Doc. 22-10; Doc. 22-11; Doc. 22-12).

         A delegate of the Secretary of the Treasury assessed against the Martins the joint income tax liabilities that they reported as due on their federal tax returns, plus penalties, interest, and statutory additions for tax years 2007, 2008, 2011, and 2012, on the dates and in the amounts reflected in the chart below:

Tax Year

Assessment Date

Type of Assessment

Amount

2007

August 24, 2009

Tax Assessed Per Return

$9,999.00

Penalty for Failure to

Make Estimated Tax

Payments

$455.00

Late Filing Penalty

$2,249.77

Failure to Pay Tax Penalty

$849.91

Interest Assessed

$867.57

October 12, 2015

Interest Assessed

$3,249.50

Failure to Pay Tax Penalty

$1,649.84

2008

August 24, 2009

Tax Assessed Per Return

$8,254.00

Penalty for Failure to

Make Estimated Tax

Payments

$227.00

Late Filing Penalty

$1,269.72

Failure to Pay Tax Penalty

$176.35

Interest Assessed

$120.35

October 12, 2015

Interest Assessed

$1,986.62

Failure to Pay Tax Penalty

$1,587.15

2011

June 24, 2013

Tax Assessed Per Return

$10,799.00

Penalty for Failure to

Make Estimated Tax

Payments

$214.00

Late Filing Penalty

$2,429.77

Failure to Pay Tax Penalty

$809.92

Interest Assessed

$443.23

October 12, 2015

Interest Assessed

$1,056.79

Failure to Pay Tax Penalty

$1,889.82

2012

May 13, 2013

Tax Assessed Per Return

$9,039.00

Failure to Pay Tax Penalty

$45.19

Interest Assessed

$20.83

October 12, 2015

Interest Assessed

$691.13

Failure to Pay Tax Penalty

$2,214.56

(Doc. 1 at ¶ 16; Doc. 22-1 at ¶ 12; Doc. 22-9; Doc. 22-10; Doc. 22-11; Doc. 22-12). A delegate of the Secretary of Treasury gave the Martins notice of these liabilities and made demands for payment. (Doc. 22-1 at ¶ 13). Despite notice and demands for payment, the Martins have failed to pay the balance due on the income taxes, interest, penalties, and other additions assessed against them. (Doc. 22-1 at ¶ 14). As of December 13, 2018, the Martins, jointly, owe the United States $70, 256.25 in income taxes, interest, penalties, and other additions for tax years 2007, 2008, ...


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.