United States of America v. Szostak et al
Filing
52
ORDER (1) Granting Plaintiff's 49 Motion for Entry of Judgment; and (2) Denying Defendant's 50 Motion for Stay. Signed by District Judge Matthew F. Leitman. (HRya)
UNITED STATES DISTRICT COURT
EASTERN DISTRICT OF MICHIGAN
SOUTHERN DIVISION
UNITED STATES OF AMERICA,
Plaintiff,
Case No. 2:22-cv-11239
Hon. Matthew F. Leitman
v.
DIANE SZOSTAK (a/k/a DIANNE SZOSTAK);
SHAWN MICHELLE ANDERSON,
TRICIA ANN TRIMBLE, and
JOHN DOE as Trustee of the
PATRICIA ANN ANDERSON TRUST,
Defendant.
__________________________________________________________________/
ORDER (1) GRANTING PLAINTIFF’S MOTION FOR ENTRY OF
JUDGMENT (ECF No. 49); AND (2) DENYING DEFENDANT’S MOTION
FOR STAY (ECF No. 50)
In this action, Plaintiff United States of America alleged that Defendant Diane
Szostak a/k/a Dianne Szostak was liable for unpaid federal income taxes, penalties,
and interest. (See Compl., ECF No. 1, PageID.1.) The United States sought a money
judgment against Szostak in the amount of those liabilities and a determination that
the federal tax liens securing those liabilities may be enforced against property
located at 4633 Capac Road, Mussey, MI 480141. (See id.)
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This property has also been identified by an alternative address of 4633 Capac
Road, Capac, MI 49104. (See Mot., ECF No. 40, PageID.703.)
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On November 18, 2024, the Court granted the United States’ superseding
motion for summary judgment. (See Order, ECF No. 47.) In the Court’s order
granting that motion, the Court determined that the United States was entitled to
certain specific amounts in addition to an unspecified amount of interest. (See id.)
The Court thereafter directed the United States to (1) complete a final interest
calculation, (2) prepare a proposed judgment, and (3) file a motion for entry of
judgment in which it set forth its final interest calculations, the total amount it claims
due, and a proposed judgment. (See Order, ECF No. 48.) The United States filed
that motion, which contained in its final interest calculations, and a proposed
judgment, on December 18, 2024. (See Mot., ECF No. 49.) Szostak’s response to
the motion was due on January 2, 2025. See E.D. Mich. Local Rule 7.1(e)(1)(A).
Szostak never filed a response to the United States’ motion. Nor has she
contacted the Court to ask for additional time to respond. Instead, on January 21,
2025, Szostak filed a motion to stay proceedings. (See Mot., ECF No. 50.) Szostak
appears to suggest that certain Government entities, including the Internal Revenue
Service and the Department of Justice, are not legitimate government bodies. (See
id.) Szostak requests a stay of “120 days[] to allow [those] Department(s) to carry
their burden of proof that they have been created and delegated their ‘de jure’
authority per Norton v. Shelby County, 118 U.S. 425 (1886)[.]” (Id., PageID.1565.)
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The Court has carefully reviewed both motions. Szostak’s motion to stay
proceedings (ECF No. 50) is DENIED because her justification for the stay – that
neither the Internal Revenue Service nor the Department of Justice has “prove[n]”
that they were “created ‘de jure’ as per Norton v. Shelby County, 118 U.S. 425
(1886)” (id., PageID.1562) – is not an appropriate basis for a stay.
The Government’s unopposed motion for entry of judgment (ECF No. 49) is
GRANTED for the reasons explained in the motion. The Court will enter the
proposed Judgment attached as Exhibit 4 to the Government’s motion. (See
Proposed Judgment, ECF No. 49-4.)
IT IS SO ORDERED.
s/Matthew F. Leitman
MATTHEW F. LEITMAN
UNITED STATES DISTRICT JUDGE
Dated: January 27, 2025
I hereby certify that a copy of the foregoing document was served upon the
parties and/or counsel of record on January 27, 2025, by electronic means and/or
ordinary mail.
s/Holly A. Ryan
Case Manager
(313) 234-5126
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