UNITED STATES OF AMERICA v. MORGAN et al

Filing 18

ORDER: The Defendants have shown cause why they should not be held in contempt, and the show cause hearing scheduled for January 17, 2013, is CANCELED. The Defendants request for relief from the certification requirement is DENIED. Ordered by Judge Marc Thomas Treadwell on 1/11/2013. (tlh)

IN THE UNITED STATES DISTRICT COURT
FOR THE MIDDLE DISTRICT OF GEORGIA
MACON DIVISION

UNITED STATES OF AMERICA,
Plaintiff,
v.
WILLIE E. MORGAN, JR., and ALLETIA
D. MORGAN,
Defendants.

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CIVIL ACTION NO. 5:11-CV-494 (MTT)

ORDER
On the Government’s Motion (Doc. 11), the Court Ordered the Defendants to
show cause why they should not be held in contempt for failing to obey this Court’s
January 31, 2012, Order (Doc. 8) to pay past due federal income taxes. Apparently,
this Order had a positive effect. The Defendants have now made payments sufficient to
place them in substantial compliance with that Order. (Doc. 15). The Government
agrees. (Doc. 17). Accordingly, it is hereby ORDERED that the Defendants have
shown cause why they should not be held in contempt, and the show cause hearing
scheduled for January 17, 2013, is CANCELED.
The Defendants further seek relief from the Court’s January 2012 Order that they
submit certifications and supporting documents to the IRS under penalty of perjury
showing they have made timely filings and payments. They contend this is not
necessary because have hired an enrolled agent through which to file tax documents
and make payments. However, the requirement to submit these certifications is not

unduly burdensome. Moreover, given the Defendants’ long history of noncompliance
with the Internal Revenue Code, the Court sees no reason to remove an obligation that
ensures they take personal responsibility for abiding by federal income tax laws.
Accordingly, the Defendants request for relief from the certification requirement is
DENIED.
SO ORDERED, this 11th day of January, 2013.
S/ Marc T. Treadwell
MARC T. TREADWELL, JUDGE
UNITED STATES DISTRICT COURT

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