USA v. Martens

Filing 66

SECOND AMENDED JUDGMENT by Clerk in favor of USA against In God We Trust, Gregory Martens, Jennifer Martens re: 64 Default Judgment entered by Judge Wiley Y. Daniel on 4/1/16. (rkeec)

IN THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF COLORADO
Civil Action No. 14-cv-01199-WYD-KMT
UNITED STATES OF AMERICA,
Plaintiff,
v.
GREGORY MARTENS, individually and as trustee of In God We Trust,
IN GOD WE TRUST, a trust,
JENNIFER MARTENS,
BANK OF AMERICA,
COLORADO DEPARTMENT OF REVENUE,
Defendants.

SECOND AMENDED FINAL JUDGMENT

Pursuant to and in accordance with Fed. R. Civ. P. 58(a) and the Order Adopting
and Affirming Recommendation of United States Magistrate Judge, filed March 28,
2016, and the Order, filed April 1, 2016, by the Honorable Wiley Y. Daniel, Senior
United States District Judge, and incorporated herein by reference as if fully set forth, it
is hereby
ORDERED that the Recommendation of United States Magistrate Judge Tafoya
[ECF Doc. No. 58] is AFFIRMED and ADOPTED. It is further

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ORDERED that judgment is hereby entered in favor of Plaintiff, United
States of America, and against Defendant Gregory Martens in the amount of
$70,362.25, plus interest pursuant to 26 U.S.C. §§ 6601, 6621, 6622 and 28 U.S.C. §
1961(c)(1), penalties, and other statutory additions according to law from June 30,
2015, until the judgment is paid, for tax years 1997, 1998, 1999, 2000 and 2001. It is
further
ORDERED that judgment is entered in favor of the Plaintiff, United States of
America, and against Defendants, Gregory Martens, Jennifer Martens, and the entity In
God We Trust (“IGWT”), that IGWT holds title to real property located at 4262 South
Nucla Way, Aurora, Colorado (hereinafter “the Property”) as mere fraudulent transferee
of Gregory Martens. It is further
ORDERED that judgment is entered in favor of the United States and
against defendants Gregory Martens, Jennifer Martens, and the IGWT that the federal
tax liens arising from the federal tax liabilities of Gregory Martens for tax years 1997,
1998, 1999, 2000 and 2001 have, since the dates of assessment of those liabilities,
attached, and continue to attach, to the property and rights to property of Gregory
Martens, including the Property subject of this matter, and that these federal tax liens
are foreclosed on the Property. It is further
ORDERED that Plaintiff shall have its costs by the filing of a Bill of Costs with the
Clerk of this Court within fourteen (14) days of entry of the original judgment (March 29,
2016), and pursuant to the procedures set forth in Fed. R. Civ. P. 54(d)(1) and
D.C.COLO.LCivR 54.1.
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DATED at Denver, Colorado this 1st day of April, 2016.
FOR THE COURT:
JEFFREY P. COLWELL, CLERK

/s/ Robert R. Keech
Robert R. Keech,
Deputy Clerk

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