United States of America v. Eric Gurney

Filing 9

JUDGMENT by Judge Josephine L. Staton, in favor of United States of America against the Estate of Denis Gurney. Based on the Stipulation 8 to reduce FBAR penalty to judgment ("Stipulation") and for good cause shown, the Stipulation is GRANTED. IT IS HEREBY ORDREED, ADJUDGED AND DECREED that: (see document for details). (MD JS-6, Case Terminated). (dro)

1

JS-6

2
3
4
5
6
7
8

UNITED STATES DISTRICT COURT

9

CENTRAL DISTRICT OF CALIFORNIA

10

SOUTHERN DIVISION

11
12 United States of America,
13

Plaintiff,

14

v.

15 Eric Gurney, as Executor of the Estate of
Denis Gurney,
16
Defendant.
17
18
19
20
21
22
23
24
25
26
27
28

Case No. SACV17-00187 JLS (KESx)
Judgment in favor of the United States of
America and against the Estate of Denis
Gurney

Based on the Stipulation to reduce FBAR penalty to judgment (“Stipulation”) and

1

2 for good cause shown, the Stipulation is GRANTED.
3

IT IS HEREBY ORDREED, ADJUDGED AND DECREED that:

4

1.

Pursuant to 31 U.S.C § 5321(a)(5)(B)(i), defendant Estate of Denis Gurney

5 is liable and indebted to the United States of America for the Report of Foreign Bank
6 and Financial Accounts (“FBAR”) penalty assessment for the years 2006, 2007, and
7 2008, in the amount of $30,000, plus statutory interest accruing from the date of
8 assessment on February 6, 2015, as provided by law, until such obligation is paid in
9 full.
10

2.

Defendant Estate of Denis Gurney is liable and indebted to the United

11 States of America for the failure-to-pay the assessed FBAR penalty, pursuant to 31
12 U.S.C. § 3717(e)(2), in the amount of $2,968.76 as provided by law.
13

3.

As against each other, the parties will each bear their own costs and

14 attorney’s fees.
15
16
17
18

Dated: March 27, 2017
_____________________________________
Hon. JOSEPHINE L. STATON
United States District Judge

19
20
21
22
23
24
25
26
27
28
2