Whigham v. United States of America

Filing 31

JUDGMENT in favor of United States of America against Tonya G. Whigham; in favor of United States of America against Lynn E. Fowler as set out in order. Signed by Judge Kristi K. DuBose on 5/13/2016. (cmj)

IN THE UNITED STATES DISTRICT COURT
FOR THE SOUTHERN DISTRICT OF ALABAMA
SOUTHERN DIVISION
TONYA G. WHIGHAM,
Plaintiff,
v.
UNITED STATES OF AMERICA,
Defendant/Third-Party Plaintiff
v.
LYNN E. FOWLER,
Third-Party Defendant

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CIVIL ACTION NO. 15-00251-KD-C

JUDGMENT
In accordance with the Orders entered on this date and on December 9, 2015 (Doc. 20), it
is ORDERED, ADJUDGED, and DECREED as follows:
1.

Judgment is entered in favor of the United States and against Tonya G. Whigham in the
amount of $112,315.07 as of April 15, 2016, plus interest accruing after that date under
26 U.S.C. §§ 6621, 6622, on account of the unpaid Trust Fund Recovery Penalties
assessed against her pursuant to 26 U.S.C. § 6672.

2.

Judgment is entered in favor of the United States and against Lynn E. Fowler in
the amount of $96,108.71 as of April 15, 2016, plus interest accruing after that date under
26 U.S.C. §§ 6621, 6622, on account of the unpaid Trust Fund Recovery Penalties
assessed against her pursuant to 26 U.S.C. § 6672.

3.

Tonya G. Whigham and Lynn E. Fowler are jointly and severally liable for the unpaid
Trust Fund Recovery Penalties assessed against them for the quarterly tax periods ending
on June 30, 2007 and December 31, 2007 through December 31, 2008.
DONE and ORDERED this 13th day of May 2016.
/s/ Kristi K. DuBose
KRISTI K. DuBOSE
UNITED STATES DISTRICT JUDGE