Dombrowski v. United States of America

Filing 70

JUDGMENT in favor of United States of America against Plaintiff Laura Dombrowski and Counterclaim Defendant Ronald Matheson Signed by District Judge Robert H. Cleland. (LWag)

Case 3:18-cv-11615-RHC-DRG ECF No. 70, PageID.1666 Filed 07/06/22 Page 1 of 4

UNITED STATES DISTRICT COURT
EASTERN DISTRICT OF MICHIGAN
SOUTHERN DIVISION
LAURA DOMBROWSKI,
Plaintiff,

Civil Action No. 3:18-cv-11615
Hon. Robert H. Cleland, U.S.D.J.

v.
UNITED STATES OF AMERICA,
Defendant.
UNITED STATES OF AMERICA,
Counterclaim-Plaintiff,
v.
LAURA DOMBROWSKI, and
RONALD MATHESON,
Counterclaim-Defendants.
ORDER OF JUDGMENT
The Court held a bench trial on April 18-19, 2022. On June 8, 2022, the
Court presented its findings of facts and conclusions of law pursuant to Federal
Rule of Civil Procedure 52(a). (ECF No. 66, PageID.1633-1660.) The Court
found in favor of Defendant and Counterclaim-Plaintiff United States of America.
The Court had previously entered judgment in favor of the United States of
America for the income tax liabilities of Counterclaim-Defendant Ronald

Case 3:18-cv-11615-RHC-DRG ECF No. 70, PageID.1667 Filed 07/06/22 Page 2 of 4

Matheson for 2001, 2003, 2004, 2007, and 2010 in the amount of $3,237,039.91,
plus statutory additions and interest pursuant to 26 U.S.C. §§ 6601, 6621, 6622,
and 28 U.S.C. § 1961(c) accruing from and after July 17, 2018. (ECF No. 27,
PageID.243-244.)
For the reasons stated in its findings of fact and conclusions of law, the Court
finds that the United States is entitled to enforce its federal tax liens for Ronald
Matheson’s income tax liabilities for 2001, 2003, 2004, 2007, and 2010 (the “Tax
Liens”) against the real property identified and commonly known as, 54213
Stillwater Drive, Macomb, Michigan 48042 (the “Property”), and that is more fully
described as:
Lot 198 Penzien Farms Subdivision, according to the plat
therof recorded in Liber 132 of Plats, Pages 28, 29, 30, 31, 32, 33, 34, 35,
36, 37, 38, 39, 40, 41, and 42, Macomb County Records.
Parcel: 08-08-177-005.
The Court finds that, on the dates of the federal tax assessments, liens arose
on all property and rights to property of Ronald Matheson; attach to the Property;
and the United States is entitled to enforce the Tax Liens against the Property.
The Court therefore finds that:
A.

The Tax Liens are good, valid, and subsisting liens against the
assets titled in Ronald Matheson’s name, as well as the Property
titled in the name of Laura Dombrowski;

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B.

The United States may enforce its Tax liens against the
Property, by having the Property sold, free and clear of all
rights, titles, liens, claims, and interests of the parties to this
action, with the net proceeds of the sale (after the payment of
the costs of sale and any real estate taxes due and owing as
permitted by 26 U.S.C. § 6323(b)(6)) to be interpleaded into the
Court’s registry and then distributed by the Court based upon
the priority of the parties to this action;

C.

The United States may move for the appointment of an
appropriate receiver with the requisite experience to assist in
selling the Property, pursuant to 26 U.S.C. §§ 7402, 7403(d),
with the receiver’s compensation and expenses to be paid first
from the proceeds of the sale of the Property, as a cost of sale.

IT IS SO ORDERED.

Dated: July 6, 2022

_s/Robert H. Cleland
HON. ROBERT H. CLELAND
United States District Judge

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Case 3:18-cv-11615-RHC-DRG ECF No. 70, PageID.1669 Filed 07/06/22 Page 4 of 4

Agreed to on: June 24, 2022
UNITED STATES OF AMERICA,
Defendant and Counterclaim-Plaintiff

Laura Dombrowski,
Plaintiff and CounterclaimDefendant

By: /s/ Joseph M. Kaufman
Joseph M. Kaufman
P.O. Box 55
Washington, DC 20044
Tel: [phone]
[e-mail]

By: /s/ Daniel Ginzburg (by consent)
Daniel Ginzburg
Of Counsel To:
Abraham & Rose, P.L.C.
2600 W Big Beaver Road, Suite L-100
Troy, MI 48084-3323
Tel: [phone]
[e-mail]

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