Shotts v. USA

Filing 22

CONSENT JUDGMENT against Terri Shotts in the amount of $603,758.44, plus interest and statutory additions accruing from April 17, 2009 until the judgment is paid, with the U.S. and Terri shots each bearing their own litigation costs, including attorney's fees associated with this matter. Signed by Judge Brian S. Miller on 6/2/09. (bkp)

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IN THE UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF ARKANSAS DEWITT SHOTTS, ) ) Plaintiff, ) ) v. ) ) UNITED STATES OF AMERICA, ) ) Defendant, ) ) v. ) ) DEWITT SHOTTS and TERRI SHOTTS ) ) Counterclaim Defendants. ) Civil No. 08-CV-01779-BSM STIPULATION FOR ENTRY OF JUDGMENT AGAINST TERRI SHOTTS On the dates listed below, a delegate of the Secretary of the Treasury, pursuant to 26 U.S.C. 6672, assessed trust-fund-recovery penalties against Terri Shotts related to the unpaid federal employment taxes of National Training Institute, Inc. The assessments were made in amounts as follows: Tax Period 9/30/2004 12/31/2004 3/31/2005 6/30/2005 9/30/2005 12/31/2005 Assessment Date 10/08/2007 10/08/2007 10/08/2007 10/08/2007 10/08/2007 10/08/2007 Amount $45,725.06 $47,540.51 $34,179.65 $33,651.18 $33,606.19 $23,299.11 On the dates listed below, a delegate of the Secretary of the Treasury, pursuant to 26 U.S.C. 6672, assessed trust-fund-recovery penalties against Terri Shotts related to the unpaid federal employment taxes of Marketing Solutions, Inc. The assessments were made in amounts as follows: Tax Period 12/31/2003 Assessment Date 9/25/2006 Amount $36,158.001 3/31/2004 6/30/2004 9/30/2004 12/31/2004 3/31/2005 6/30/2005 9/30/2005 12/31/2005 9/25/2006 9/25/2006 10/2/2006 9/25/2006 9/25/2006 10/02/2006 10/02/2007 9/25/2006 $42,438.76 $39,408.22 $12,402.38 $41,657.63 $40,695.60 $30,711.62 $29,440.56 $36,162.50 Trust-fund-recovery penalties were also assessed against defendant Dewitt Shotts in regard to both companies for the quarters involved. Dewitt Shotts paid a portion of the assessed trust-fund recovery penalties and filed a refund suit against the United States. On November 13, 2008, the United States filed a counterclaim against both Dewitt and Terri Shotts seeking judgment against Dewitt and Terri Shotts for the unpaid portion of the above-referenced trust-fund-recovery penalties assessed against both Dewitt and Terri The IRS originally made adjustments to the trust-fund-recovery penalty for the 12/31/2003 quarter in the amount of $41,750.27, but later made adjustments decreasing the amount owed to $36,158. 1 2 Shotts. As of April 17, 2009, Dewitt and Terri Shotts owe $603,758.44 in trust-fundrecovery penalties, which includes interest accrued since the dates of assessments, less payments made by Dewitt Shotts. Terri Shotts consents to the entry of judgment against her in the amount of $603,758.44, plus interest and statutory additions accruing according to law from April 17, 2009, until the judgment is paid. It is hereby stipulated and agreed that judgment is entered as follows: 1. Judgment shall be entered against Terri Shotts in the amount of $603,758.44, plus interest and statutory additions accruing according to law from April 17, 2009, until the judgment is paid. 2. The United States and Terri Shotts agree that they each will bear their own litigation costs, including attorneys fees associated with this matter. Judgment is entered accordingly. Dated: June 2, 2009 _______________________ BRIAN S. MILLER U.S. DISTRICT COURT JUDGE 3 Approved as to form and content: s/Shana M. Starnes Shana M. Starnes Trial Attorney U.S. Department of Justice P.O. Box 8921 Ben Franklin Station Washington, D.C. 20044 Attorney for the United States of America Dated: 5/27/09 Dated: 4/27/09 s/Paul Petty Paul Petty Petty Law Firm 411 W. Arch Avenue Searcy, AR 72143 Attorney for Terri Shotts s/ Terri Shotts Terri Shotts Dated: 4/27/09 4

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