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United States v. Americanway Management Corp.

United States District Court, W.D. Wisconsin

February 5, 2016

UNITED STATES OF AMERICA, Plaintiff,
v.
AMERICANWAY MANAGEMENT CORPORATION, and JANIS NOWAK, Defendants.

Caroline D. Ciraolo Acting Assistant Attorney General TaxDMsio Hilaric Snyder Allison Yewdcll United Stoles Department of Justice Counsel for Plaintiff, the United States

DeWitt Ross & Stevens Douglas H.Frazer Counsel foe Defendants, American Way Management Corporation and Janis Nowak American Way Management Corpora lion

CONSENT JUDGMENT AND STIPULATED ORDER OF PERMANENT INJUNCTION

This matter comes before the Court upon the Joint Motion for Entry of Consent Judgment and Stipulated Order of Permanent Injunction by plaintiff, United States of America, and defendants, Janis Nowak and AmericanWay Management Corporation. Pursuant to the motion, it is hereby ORDERED, ADJUDGED, AND DECREED that

1.The Motion is GRANTED.
2. Judgment is entered in favor of the United States and against AmericanWay Management Corporation in the amount of $2, 004, 646.62, plus such statutory interest from August 7, 2015 until fully paid, for the following liabilities:

Type of Tax

tax Period

Unpaid Assessed Balance Pius Interest and other Statutory Additions to Tax Through August 6, 2015

Form 941

3/31/2008

$12, 140.89

Form 941

6/30/2008

$62, 571.92

Form 94]

9/30/2008

$69, 862.72

Form 941

12/31/2008

$111, 613.25

Form 941

3/31/2009

$145, 138.24

Form 941

6/30/2009

$67, 835.25

Form 941

9/30/2009

$82, 060.83

Form 941

12/31/2009

$60, 856.79

Form 941

3/31/2010

$65, 624.26

Form 941

09/30/2010

$4, 609.86

Form 941

12/31/2010

$5, 115.72

Form 941

9/30/2011

$8, 344.66

Form 941

12/31/2011

$18, 154.75

Form 941

3/31/2012

$137, 232.53

Form 941

6/30/2012

$109, 818.80

Form 941

9/30/2012

$8, 365.58

Form 941

12/31/2012

$1, 418.53

Form 941

3/31/2013

$4, 904, 85

Form 941

6/30/2013

$9, 782.97

Form 941

9/30/2013

$179, 665.87

Form 941

12/31/2013

$132, 318.89

Form 941

3/31/2014

$149, 338.96

Form 941

6/30/2014

5165, 634.02

Form 941

9/30/2014

J 153, 988.00

Form 941

12/31/2014

$144, 207.91

Form 941

3/31/2015

$70, 944.57

Form 940

12/31/2009

$5, 300.39

Form 940

12/31/2011

$537.46

Form 940

12/31/2012

$610.88

Form 940

12/31/2013

$11, 500.74

Form 940

12/31/2014

$4, 736.64

Form 1120

12/31/2012

$409.89

  1. Judgment is entered in favor of the United States and against Janis Nowak in the amount of $861, 543.01, plus such statutory interest from August 7, 20IS until fully paid, for the following iiabilities:

Tax Type

Tax Period

Unpaid Assessed Balance Plus Interest and other Statutory Additions to Tax Through August 6, 2015

26 U.S.C. § 6672, Trust Fund Recovery Penalty

12/31/2008

$40, 648.37

26 U.S.C. § 6672, Trust Fund Recovery Penalty

3/31/2009

$60, 482.78

26 U.S.C. § 6672, Trust

Fund Rccove: v Penal iv

6/30/2009

$46, 628.62

26 U.S.C. § 6672, Trust Fund Recovery Penalty

9/30/2009

$45, 208.45

26 U.S.C. § 6672, Trusl Fund Recovery Penalty

12/31/2009

$38, 386.02

26 U.S.C. § 6672, Trust Fund Recovery Penalty

3/31/2010

$37, 038.06

26 U.S.C. § 6672, Trust Fund Recovery Penalty

12/31/2010

$554.77

26 U.S.C. § 6672, Trusl Fund Recovery Penalty

3/31/2012

$68, 241.49

26 U.S.C. § 6672, Trust Fund Recovery Penalty

6/30/2012

$73, 245.10

26 U.S.C. § 6672, Trust Fund Recovery Penalty

9/30/2013

$75, 069.91

26 U.S.C. § 6672, Trust Fund Recover' Penalty.

12/31/2013

$74, 787.52

26 U.S.C. § 6672, Trust Fund Recovery Penalty

3/31/2014

$73, 197.78

26 U.S.C. § 6672, Trust Fund Recovery Penalty

6/30/2014

$74, 088.98

26 U.S.C. § 6672, Trust Fund Recovery Penalty

9/30/2014

$74, 560.13

26 U.S.C. § 6672, Trust Fund Recovery Penalty

12/31/2014

$79, 405.03

4.An injunction is entered against AmericanWay Management Corporation ("AmericanWay") and Janis Nowak ("Nowak") as follows:

a. Parties Covered bv Injunction: This injunction binds Nowak and AmericanWay as well as AmericanWay's officers, shareholders, agents, employees, and persons in concert or participation with them. Where the terms of the injunction require AmericanWay to take action, such requirement shall equally apply to any future business which Nowak controls, manages, or owns. Additionally, where the terms of the injunction require AmericanWay to lake action, such requirement shall equally apply to Nowak insofar as she shall be required lo ensure that American Way or any future business takes the required actions.
b. Withholding Requirement: AmcricanWay shall withhold federal income taxes and Federal Insurance Contributions Act ("FICA") taxes (which include Social Security and Medicare taxes) from the wages of American Way's employees when wages ore paid.
c. Deposit Requirements: In accordance with federal deposit regulations, AmericanWay shall timely make deposits to the IRS using the Department of Treasury's Electronic Federal Tax Payment System ("EFTPS") of withheld income and FICA taxes, as well as AmcricanWay's share of FICA taxes and Federal Unemployment Tax Act ("FUTA") taxes.
d. Reporting Requirements: Within three (3) days after AmericanWay makes a timely federal tax deposit as required by paragraph 4.c. above, AmericanWay shall send by fax to IRS Technical Advisor Pat Kosmatka at 414-231-2123, or to such other IRS employee designated by the HIS, the receipt, deposit slip, or other proof that the tax deposit has been made, and a copy of the payroll report showing the amount that should be deposited. Nownk shall also sign and deliver an affidavit to Kosmatka, or to such other person or location as the IRS designates in writing, on the first day of each month, stating that Nowak has personally ensured that for each pay period during the prior month, the required federal income taxes, F1CA, and FUTA taxes were fully deposited and timely mode.
e. Return Requirements: AmericanWay shall timely file with the IRS all of its Form 941, Employer's Quarterly Federal Tax Return, and Form 940, Employer's Annual Federal Unemployment Tax Return, tax returns at the address and in the manner identified in the Instructions for Form 941 and Instructions for Form 940, both of which are available at www.irs.gov. Within three (3) days alter filing the Forms 940 and 941 with the IRS, ...

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