United States of America v. Henderson et al

Filing 36

JUDGMENT in favor of the USA and vacating 35 the previous judgment. Signed by Chief Judge Brian S. Miller on 6/12/2017. (kdr)

IN THE UNITED STATES DISTRICT COURT
FOR THE EASTERN DISTRICT OF ARKANSAS
WESTERN DIVISION
UNITED STATES OF AMERICA
v.

PLAINTIFF

CASE NO. 4:16CV00748 BSM

JOHN D. HENDERSON, MARSHA HENDERSON,
FIRST NATIONAL BANK OF IZARD COUNTY,
DEPARTMENT OF FINANCE AND ADMINISTRATION,
WHITE RIVER HEALTH SYSTEM, INC.,
CAVALRY, SPV I, LLC

DEFENDANTS

JUDGMENT
The previous judgment [Doc. No. 35] entered is hereby vacated and judgment is
entered as follows:
IT IS ORDERED AND ADJUDGED that judgment is entered in favor of the United
States and against defendant John D. Henderson on Count I of the United States’ complaint
for federal income tax liabilities in the amount of $1,667,475.84 as of March 24, 2017, as
described below, plus statutory additions including interest that have accrued and will
continue to accrue on the amounts owed until the balance is paid in full:
Tax
Year

Unpaid
Balance as of
March 24, 2017

2002

$

236,622.13

2003

$

231,981.30

2004

$

336,952.64

2005

$

307,270.50

2006

$

91,518.65
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2007

$

170,147.54

2008

$

266,266.88

2010

$

26,716.20

IT IS FURTHER ORDERED AND ADJUDGED that judgment is entered in favor
of the United States and against John D. Henderson on Count II of the United States’
complaint as follows:
1. Pursuant to 26 U.S.C. §§ 6321 and 6322, the United States has valid and

subsisting federal tax liens that attached to all property and rights to
property of John Henderson, including the real properties identified as
Parcels A, B, and C in paragraphs 18, 19, and 20 of the United States
complaint, and legally described as:
PARCEL A
Lot #17, EASTWIND SUBDIVISION, part of the
West-Half of Section 6, Township 14 North, Range 10
West.
PARCEL B

PARCEL C

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2. The federal tax liens are enforced against the real properties described in

paragraph 1 above, and those properties shall be sold pursuant to further
order of this Court;
3. The net sale proceeds from the real properties identified as Parcels A and

B in paragraph 1 above shall be distributed to the United States and
defendant State of Arkansas, Department of Finance and Administration
(“DF&A”) pursuant to the stipulation filed in this action regarding their
lien priority [Doc. No. 28]. Each shall bear their own attorney’s fees and
costs; and
4. With respect to the real property identified in paragraph 1 above as Parcel

C, defendant First National Bank of Izard County’s (FNB) mortgage
interest in that property and any reasonable attorney fees incurred in this
action (as provided for in the mortgage) have priority over and are
therefore superior to the federal and state tax liens on that property. The
net sale proceeds from the property identified as Parcel C in paragraph 1
above shall be paid first to FNB and the remainder distributed to the

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United States and DF&A in accordance with the stipulation filed in this
action regarding their lien priority [Doc. No. 27].
IT IS FURTHER ORDERED AND ADJUDGED that judgment is entered in favor
of the United States and against defendant Marsha Henderson on Count II of the United
States’ complaint, and that defendant Marsha Henderson has no rights, claims, or interests
in the parcels of real property that are the subject of this action, which are described in
paragraph 1 above;
IT IS FURTHER ORDERED AND ADJUDGED that judgment is entered in favor
of the United States and against defendant White River Health System, Inc., also known as
Stone County Medical Center, Inc. (“White River”) on Count II of the United States’
complaint, and that White River has no rights, claims, or interests in the parcels of real
property that are the subject of this action, which are described in paragraph 1 above; and
IT IS FURTHER ORDERED AND ADJUDGED that judgment is entered in favor
of the United States and against defendant Cavalry, SPV I, LLC (“Cavalry”) on Count II
of the United States’ complaint, and that defendant Cavalry has no rights, claims, or
interests in the parcels of real property that are the subject of this action, which are
described in paragraph 1 above.
IT IS SO ORDERED this 12th day of June 2017.
________________________________
UNITED STATES DISTRICT JUDGE

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