United States of America v. Kolb et al
JUDGMENT AS SET FORTH Civil Case Terminated. Signed by Honorable P. K. Holmes, III on October 28, 2013. (sh)
IN THE UNITED STATES DISTRICT COURT
WESTERN DISTRICT OF ARKANSAS
UNITED STATES OF AMERICA
Case No. 3:12-CV-03119
CHARLES D. KOLB, d/b/a
COY’S CLEANING SERVICE; and
BANK OF THE OZARKS
For the reasons stated in this Court’s October 10, 2013 memorandum opinion and order
(Doc. 25), it is hereby ORDERED, ADJUDGED, AND DECREED that:
The United States’ motion for summary judgment (Doc. 15) is GRANTED.
The United States’ consent motion to continue trial and all pretrial filing deadlines
(Doc. 18) is DENIED as moot.
The United States’ motion in limine (Doc. 22) is DENIED as moot.
The United States’ consent motion to stay case (Doc. 24) is DENIED as moot.
Judgment is entered on Count II of the United States’ complaint in favor of the
United States and against Charles D. Kolb, d/b/a Coy's Cleaning Service (“Kolb”), in the amount
of $42,977.92, representing Kolb’s personal liability for his federal income tax liabilities for 2005
and 2006; federal employment tax liabilities for tax periods ending on March 31, 1999; June 30,
1999; September 30, 1999; December 31, 2001; March 31, 2002; September 30, 2002; and March
31, 2006, plus statutory additions that have accrued from June 24, 2013 and will accrue according
to law until fully paid.
Regarding Count I of the United States’ complaint, the federal tax liens attributable
to Kolb’s federal income tax liabilities for tax years 1999 through 2002 and 2004 through 2006;
federal employment tax liabilities for tax periods ending on March 31, 1999; June 30, 1999;
September 30, 1999; and December 31, 2001; and federal unemployment tax liabilities for tax year
1999; are valid and subsisting liens on all property and rights to property of Charles D. Kolb,
including the real property known as 1861 Shellie Lane, Harrison, Arkansas, 72601 (the “subject
real property”), which has also been known as #2 Shellie Lane, Harrison, Arkansas, 72601. The
subject real property has the following legal description:
Lot Two (2) in Cottonwood Landing, a Subdivision in Boone County, Arkansas.
Subject to Easements, Restrictions and Reservations of record.
The federal tax liens attributable to Kolb’s federal income, employment, and
unemployment tax liabilities as described in paragraph 2 above total $297,625.46, plus statutory
additions accruing from June 24, 2013. These tax liens attached to and are foreclosed on the subject
real property, and this property shall be sold according to law, and the proceeds of the sale will be
distributed to such parties and in such amounts as this Court shall determine and set forth by
IT IS SO ORDERED this 28th day of October, 2013.
/s/P. K. Holmes, III
P.K. HOLMES, III
CHIEF U.S. DISTRICT JUDGE
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