UNITED STATES OF AMERICA v. WILLIAM C WILSON DO PA et al

Filing 39

ORDER adopting Magistrate Judge's 38 REPORT AND RECOMMENDATION. Plaintiff's "Motion for Permanent Injunction by Default and Default Judgment against Corporate Defendant William C. Wilson, D.O., P.A. and Summary Ju dgment for Permanent Injunction against Individual Defendants, William C. Wilson, D.O. and Beverly A. Wilson," ECF No. 23 , is GRANTED to the extent indicated in this Order. Signed by CHIEF JUDGE M CASEY RODGERS on 11/06/2017. (Mailed to all 3 defendants). (MB)

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UNITED STATES DISTRICT COURT
NORTHERN DISTRICT OF FLORIDA
PENSACOLA DIVISION

UNITED STATES OF AMERICA,
Plaintiff,
v.

CASE NO. 3:17cv25-MCR-CJK

WILLIAM C. WILSON, D.O., P.A.,
d/b/a THE WILSON FAMILY
MEDICAL CENTER,
WILLIAM C. WILSON, D.O., and
BEVERLY A. WILSON,
Defendants.
_________________________________/
ORDER
This cause comes on for consideration upon the Magistrate Judge’s Report and
Recommendation dated October 5, 2017. ECF No. 38. The parties have been
furnished a copy of the Report and Recommendation and have been afforded an
opportunity to file objections pursuant to Title 28, United States Code, Section
636(b)(1). I have made a de novo determination of any timely filed objections.
Having considered the Report and Recommendation, and any objections thereto
timely filed, I have determined that the Report and Recommendation should be
adopted.

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Accordingly, it is now ORDERED as follows:
1.

The Magistrate Judge’s Report and Recommendation is adopted and

incorporated by reference in this Order.
2.

Plaintiff’s “Motion for Permanent Injunction by Default and Default

Judgment against Corporate Defendant William C. Wilson, D.O., P.A. and Summary
Judgment for Permanent Injunction against Individual Defendants, William C.
Wilson, D.O. and Beverly A. Wilson,” ECF No. 23, is GRANTED to the extent
indicated in this Order.
3.

Pursuant to 26 U.S.C. § 7402:
A.

Defendants are required to file all overdue Form 940 and Form 941

tax returns for the Wilson Medical Center as well as any unfiled Form W-2s;
B.

Defendants are required to timely file with the IRS all required

forms and tax returns for the Wilson Medical Center, including Form 940 and Form
941 tax returns and Form W-2s, in the manner identified in the IRS’ written
instructions, which are available at www.irs.gov;
C.

Defendants are required to segregate (i.e., hold separate and apart

from all other funds) all monies withheld from employees of the Wilson Medical
Center or collected from others for taxes under any internal revenue laws of the
United States;
Case No. 3:17cv25-MCR-CJK

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D.

Defendants are required to make timely deposits of withheld

income and FICA taxes, as well as the Wilson Medical Center’s share of FICA taxes,
in an appropriate federal depository bank, in accordance with federal deposit
regulations and using the Department of Treasury’s Electronic Tax Payment system;
E.

Defendants are required to timely deposit FUTA taxes of the

Wilson Medical Center in an appropriate federal depository bank, in accordance with
federal deposit regulations and using the Department of Treasury’s Electronic Tax
Payment system;
F.

Defendants and their representatives, agents, servants, employees,

attorneys, successors in interest and assigns, and anyone in active concert or
participation with any of the above, are prohibited from failing to withhold and/or pay
over to the IRS all employment taxes, including federal income, FICA, and FUTA
taxes of the Wilson Medical Center, required by law;
G.

Defendants are required to advise Revenue Officer Jeff Gregory,

at 7180 North 9th Ave, Pensacola, FL 32504, or such other person as may be directed
by the IRS, within five banking days if Defendants transfer any money or property to
any other entity to have that entity pay the salaries or wages of the Wilson Medical
Center’s employees;

Case No. 3:17cv25-MCR-CJK

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H.

Defendants and their representatives, agents, servants, employees,

attorneys, successors in interest and assigns, and anyone in active concert or
participation with any of the above, including the Wilsons, are prohibited from
assigning any of the Wilson Medical Center’s property or rights to property or making
any disbursements before paying all required outstanding liabilities due on each tax
return required to be filed going forward from the date of the injunction;
I.

William and Beverly Wilson and any other individuals who are

responsible for carrying out the duties established under paragraphs D and E, supra,
for a period of five years following the entry of this injunction, are required to sign
and deliver affidavits to the IRS at Attention: Revenue Officer Jeff Gregory, at 7180
North 9th Ave, Pensacola, FL 32504, or to such other specific location as directed by
the IRS, within two banking days after each deposit is due, stating that the requisite
withheld income, FICA, and FUTA tax deposits were timely made, and within two
days after each return is due, stating that each requisite return has been timely filed,
and along with such affidavits include proof of filing the required return;
J.

William and Beverly Wilson are required to advise Revenue

Officer Jeff Gregory, at 7180 North 9th Ave, Pensacola, FL 32504, or such other
person as may be directed by the IRS, if either or both of them come to own, manage,
or work in another business.
Case No. 3:17cv25-MCR-CJK

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4.

Judgment is entered in favor of the United States and against William C.

Wilson, D.O., P.A., d/b/a The Wilson Family Medical Center in the total amount of
$159,098.01, as of June 14, 2017, plus statutory additions thereon and interest
accruing after that date pursuant to 26 U.S.C. §§ 6621, 6622. This amount represents
the Wilson Medical Center’s unpaid employment tax liabilities for all quarters in
2013, the first through third quarters of 2014, the first through third quarters of 2015,
and the first and second quarters of 2016, the Wilson Medical Center’s unpaid
unemployment tax liabilities for tax years 2010 and 2012 through 2014, and the
penalties for failing to timely file Wage and Tax Statements (Form W-2) with the IRS
for tax years 2010 and 2011.
5.

The United States is permitted within reason to conduct post-judgment

discovery to ensure compliance with the injunction, as well as discovery pertaining
to collection of the judgment amount.
6.

The Court retains jurisdiction over this case to ensure compliance with

this injunction, including authority to punish its violation as contempt of Court.
DONE AND ORDERED this 6th day of November, 2017.

s/

M. Casey Rodgers

M. CASEY RODGERS
CHIEF UNITED STATES DISTRICT JUDGE
Case No. 3:17cv25-MCR-CJK