United States District Court, W.D. Wisconsin
OPINION & ORDER
D. PETERSON District Judge.
Richard D. Halverson has not been paying his taxes. And so
the United States of America filed suit against Halverson to:
(1) reduce to judgment federal income, employment, and
unemployment tax assessments made against Halverson; (2)
enforce federal tax liens against Halverson’s property;
(3) obtain an order authorizing sale of Halverson’s
property; and (4) distribute the proceeds from the sale. The
United States named the Jefferson County Treasurer as a
defendant in this case pursuant to 26 U.S.C. § 7403(b),
because the county may claim an interest in Halverson’s
United States has moved for summary judgment. Dkt. 19.
Halverson filed a letter stating that he does not oppose the
motion. Dkt. 23. Accordingly, the court will grant the motion
and enter judgment against Halverson.
United States offers the following undisputed facts to
demonstrate Halverson’s outstanding tax liabilities.
has outstanding federal income tax liabilities for tax years
1998-2004 and 2006-2011. He eventually filed tax returns for
these years, showing unpaid taxes due. A delegate of the
Secretary of the Treasury assessed his self-reported tax
liability, interest, and penalties. The IRS sent Halverson
notice of the assessments and made demands for payment.
also has outstanding federal employment tax liabilities.
Halverson did not timely file federal employment tax returns
for his business, Belmont Casino, for the tax periods ending
June 30, 2001, September 30, 2001, December 31, 2001, June
30, 2002, September 30, 2002, December 31, 2002, June 30,
2009, and September 30, 2010. He eventually filed tax returns
for these periods, and he timely filed his tax return for the
period ending December 31, 2011, showing unpaid taxes due. A
delegate of the Secretary of the Treasury assessed
Halverson’s self-reported tax liability, interest, and
penalties. The IRS sent Halverson notice of the assessments
and made demands for payment.
Halverson has outstanding federal unemployment tax
liabilities for tax years 1999-2002, 2004, and 2011. A
delegate of the Secretary of the Treasury assessed liability
based on Halverson’s self-reported liability, and
assessed interest and penalties. Despite notices and demands
for payment, Halverson has not paid the amounts he owes.
June 30, 2016, Halverson’s outstanding federal tax
liabilities are: (1) $199, 079.87 in income tax liabilities,
interest, and penalties; (2) $35, 000.76 in federal
employment tax liabilities, interest, and penalties; and (3)
$6, 714.48 in federal unemployment tax liabilities, interest,
court has subject matter jurisdiction over this case pursuant
to 28 U.S.C. §§ 1340, 1345.
court must grant summary judgment when the moving party
“shows that there is no genuine dispute as to any
material fact and the movant is entitled to judgment as a
matter of law.” Fed.R.Civ.P. 56(a). “Only
disputes over facts that might affect the outcome of the suit
under the governing law will properly preclude the entry of
summary judgment.” Anderson v. Liberty Lobby,
Inc., 477 U.S. 242, 248 (1986). To avoid summary
judgment, the non-moving party “must set forth specific
facts showing that there is a genuine issue for trial.”
United States has submitted ample evidence to support the
judgment it requests, including IRS Forms 4340 for each tax
period at issue. These forms largely corroborate the figures
that the United States has offered. The forms do not corroborate
the final balances that the United States has identified, but
Revenue Officer Allison Karwoski has testified to calculating
those balances. “Tax deficiency assessments are
considered to be presumptively correct which places the
burden on the tax payer to show the assessment is incorrect
to the taxpayer.” United States v. Feda, No.
05-cv-1767, 2006 WL 897887, at *2 (N.D. Ill. Apr. 3, 2006)
(citing Pittman v. Comm’r, 100 F.3d 1308, 1313
(7th Cir. 1996)). The United States relied on
Halverson’s own reports to calculate his tax
liabilities, and he has not disputed the figures the United
does Halverson dispute that the tax liens attach to his
property (29 Sherman Avenue West, Fort Atkinson, Wisconsin,
and two adjoining lots without street addresses (“Lots
2 & 3 of Wm. J. Barrie’s addition to the Village,
now City of Fort Atkinson”)). The court will enforce
the liens against the property, pursuant to 26 U.S.C.
§§ 6321, 6322 (“If any person liable to pay
any tax neglects or refuses to pay the same after demand, the
amount (including any interest, additional amount, addition
to tax, or assessable penalty, together with any costs that
may accrue in addition thereto) shall be a lien in favor of
the United States upon all property and rights to property,
whether real or personal, belonging to such person.”).
The court directs the ...