United States of America v. Malinowski et al

Filing 74

ORDER ("JUDGMENT") signed by Judge John A. Mendez on 9/19/2012 GRANTING government's 66 Motion for Summary Judgment. The Judgment entered in favor of United States and against defendants Kenneth J. and Patricia I. Malinowski, jointly , in amount of $2,273,527.70 plus additional interest and other statutory additions from 8/4/2012; Kenneth J. Malinowski amount of $256,274.58 plus additional interest; and against Patricia I. Malinowski in amount of $256,037.46 plus additional interest and other statutory additions. IT IS FURTHER ORDERED and ADJUDGED that United States has valid federal tax liens for unpaid income tax assessments at issue in this action against all property and rights to property belonging to Ke nneth J. Malinowski and Patricia I. Malinowski arising out of tax periods at issue. The United States tax liens against Kenneth J. Malinowski and Patricia I. Malinowski for federal income taxes for tax years 1998, 1999, 2000, 2001, 2002 and 2003 atta ched to parcel of real property located at 6037 White Cloud Ct.; Citrus Heights, CA 95621. The United Statess federal tax liens shall be foreclosed upon subject property. Plaintiff shall submit Proposed Order of Sale setting forth terms and conditions of sale of property. (Marciel, M)

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KATHRYN KENEALLY
Assistant Attorney General

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ADAM R. SMART
Trial Attorney, Tax Division
U.S. Department of Justice
Ben Franklin Station, P.O. Box 683
Washington, D.C. 20044
Telephone: [phone]
Facsimile: [phone]
Email: [e-mail]
[e-mail]
Attorney for the United States of America
BENJAMIN B. WAGNER
United States Attorney
Eastern District of California
Of Counsel

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IN THE UNITED STATES DISTRICT COURT FOR THE

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EASTERN DISTRICT OF CALIFORNIA

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UNITED STATES OF AMERICA,

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Civil No. 2:11-cv-01187-JAM-JFM

Plaintiff,
JUDGMENT
v.
KENNETH J. MALINOWSKI; PATRICIA I.
MALINOWSKI; KENNETH J. MALINOWSKI
and PATRICIA I. MALINOWSKI as trustees of
the BOAZ FOUNDATION; THE POPULAR
SOCIETY OF SOVERIGN ECCLESIA aka THE
POPULAR SOCIETY OF THE SOVEREIGN
ECCLESIA, KENNETH J. MALINOWSKI as
Patriarch; STAN HOKENSON as trustee of
TIERRA LAND TRUST, aka TIERRA TRUST;
GMAC MORTGAGE CORPORATION; STATE
OF CALIFORNIA FRANCHISE TAX BOARD;
CITIBANK SOUTH DAKOTA, N.A.;
SACRAMENTO COUNTY
Defendants.

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This action came to be considered before the Court on the United States’ motion for summary
judgment. The issues have been considered and a decision has been rendered.

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IT IS ORDERED AND ADJUDGED that the United States’ Motion for Summary Judgment is

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granted and JUDGMENT is entered in favor of the United States and against Kenneth J. and Patricia I.

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Malinowski, jointly, in the amount of $2,273,527.70, plus additional interest pursuant to 28 U.S.C.

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§1961(c)(1) and 26 U.S.C. § 6621, and other statutory additions from August 4, 2012; against Kenneth J.

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Malinowski individually in the amount of $256,274.58, plus additional interest pursuant to 28 U.S.C.

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§1961(c)(1) and 26 U.S.C. § 6621, and other statutory additions from August 4, 2012; and against

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Patricia I. Malinowski individually in the amount of $256,037.46, plus additional interest pursuant to 28

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U.S.C. §1961(c)(1) and 26 U.S.C. § 6621, and other statutory additions from August 4, 2012.

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IT IS FURTHER ORDERED AND ADJUDGED that the United States has a valid federal tax

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liens for the unpaid income tax assessments at issue in this action against all property and rights to

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property belonging to Kenneth J. Malinowski and Patricia I. Malinowski arising out of the tax periods at

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issue in this action;

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IT IS FURTHER ORDERED AND ADJUDGED that the United States’ tax liens against

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Kenneth J. Malinowski and Patricia I. Malinowski for federal income taxes for tax years 1998, 1999,

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2000, 2001, 2002 and 2003 attached to the parcel of real property located at 6037 White Cloud Ct., Citrus

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Heights, CA 95621 (the “Subject Property”), and legally described as follows:

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Lot 176 as shown on that certain map entitled “Plat of Greenback
Wood Unit 2” filed in the office of the County Recorder of Sacramento
County California, on October 3, 1980 in Book 1142 of Maps, at Page 1.

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IT IS FURTHER ORDERED AND ADJUDGED that the United States’s federal tax liens be

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foreclosed upon the Subject Property. Plaintiff shall submit a proposed Order of Sale setting forth the

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terms and conditions of the sale of the property.

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IT IS SO ORDERED:
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DATED:

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September 19, 2012

/s/ John A. Mendez
THE HONORABLE JOHN A. MENDEZ
JUDGE OF THE UNITED STATES DISTRICT COURT

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J udgment

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Civil No. 2:11-cv-01187-JAM-JFM