United States of America v. Nurse Staffing Solutions Home Care et al

Filing 22

ORDER for Permanent Injunction and granting 16 Motion for Default Judgment. (Written Opinion) Signed by Senior Judge David S. Doty on 8/8/2017. (CLB)

UNITED STATES DISTRICT COURT FOR THE
DISTRICT OF MINNESOTA
UNITED STATES OF AMERICA,
Plaintiff,
v.
NURSE STAFFING SOLUTIONS
HOME CARE and DAWDA SOWE,
Defendants.

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17-cv-104(DSD/DTS)

Permanent Injunction and Judgment
The United States seeks a permanent injunction against defendants Nurse Staffing
Solutions Home Care and Dawda Sowe under 26 U.S.C. § 7402 requiring defendants to
timely file employment tax returns and to pay employment tax when due. The United
States also seeks a money judgment for unpaid taxes due. For good-cause shown, the
United States’ motion for default judgment is granted.
THEREFORE, IT IS HEREBY ORDERED that:
1. Nurse Staffing Solutions Home Care and Dawda Sowe, and their representatives,
agents, servants, employees, and anyone in active concert or participation with them,
are prohibited from failing to withhold and pay over to the IRS all employment taxes,
including federal income, FICA, and FUTA taxes, required by law.
2. Nurse Staffing Solutions Home Care and Dawda Sowe shall timely pay all federal
employment and unemployment taxes that become due after the date of the injunction.

3. Nurse Staffing Solutions Home Care and Dawda Sowe shall sign and deliver, no later
than seven (7) days after the end of the month, affidavits to Revenue Officer Christine
Braziel at 6200 Shingle Creek Parkway, Suite 610, Brooklyn Center, MN 55430 or,
upon written notice by the IRS, to some other person or location designated by the
IRS stating that the requisite deposits of withheld income tax, withheld FICA tax, and
employer FICA tax have been made in a timely manner.
4. Nurse Staffing Solutions Home Care and Dawda Sowe shall timely file all
employment (Form 941) and unemployment (Form 940) tax returns and Forms 1120
coming due after the date of the injunction.
5. Nurse Staffing Solutions Home Care and Dawda Sowe shall timely provide, no later
than seven (7) days after the close of a quarter, a quarterly statement of income and
expenses to Revenue Officer Braziel, or, upon written notice by the IRS, some other
person designated by the IRS at such other location as the IRS may deem appropriate.
6. Nurse Staffing Solutions Home Care and Dawda Sowe shall not assign any property
or make any payments after this injunction is issued until the employment tax and
withholding liabilities, accruing after issuance of the injunction, are first paid to the
IRS.
7. Sowe shall notify Revenue Officer Braziel, or upon written notice by the IRS, any
other person designated by the IRS, of any new, related, or associated business that
Sowe may come to manage or own in the next five (5) years, within thirty (30) days of
Sowe obtaining ownership or commencing management.

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8. The provisions of this injunction shall apply to any new, related, or associated
business that Sowe may come to manage or own in the next five (5) years.
9. Judgment is entered in favor of the United States and against Nurse Staffing Solutions
Home Care for its failure to pay federal employment (Form 941), unemployment
(Form 940), and corporate (1120) taxes for the periods and amounts set forth below,
plus interest and statutory additions accruing after July 1, 2017, until judgment is paid:
Tax
Form
941
941
941

Assessment
Assessed
Date
Tax/Penalty
03/31/2008 06/04/2012 $56,996.06
06/30/2008 06/04/2012 $56,329.03
09/30/2008 06/04/2012 $55,707.75

Tax Period

Balance as of
July 1, 2017
$60,834.90
$60,122.92
$59,459.84

941
941
941
941

12/31/2008
03/31/2009
06/30/2009
09/30/2009

06/04/2012
06/04/2012
06/04/2012
06/04/2012

$55,057.94
$68,905.41
$43,923.36
$67,761.76

$58,766.24
$73,546.38
$48,137.44
$72,325.71

941
941
941
941
941
941
941
941
941
941
941
941
941
941
941

12/31/2009
03/31/2010
06/30/2010
09/30/2010
12/31/2010
3/31/2011
6/30/2011
9/30/2011
12/31/2011
3/31/2012
6/30/2012
9/30/2012
12/31/2012
3/31/2013
6/30/2013

06/04/2012
02/15/2016
02/15/2016
06/13/2016
05/16/2016
02/16/2016
04/25/2016
02/15/2016
07/11/2016
02/15/2016
02/15/2016
02/15/2016
02/15/2016
02/15/2016
05/02/2016

$67,198.18
$52,841.72
$65,971.11
$56,835.62
$61,770.77
$44,412.80
$45,510.92
$40,946.10
$44,479.46
$40,160.99
$43,531.45
$36,769.14
$36,227.04
$58,522.01
$50,033.04

$71,724.16
$55,756.08
$69,410.18
$59,041.31
$64,610.87
$46,728.04
$47,531.48
$42,971.86
$46,272.10
$42,871.14
$46,552.49
$39,652.46
$39,404/27
$64,213.93
$54,471.08

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941
941
941
941
941

9/30/2013
12/31/2013
03/31/2014
06/30/2014
09/30/2014

05/02/2016
02/15/2016
02/15/2016
02/15/2016
02/15/2016

$62,463.88
$47,279.63
$52,813.47
$42,208.50
$45,010.97

$68,619.88
$54,027.78
$60,130.71
$48,527.10
$51,969.74

941
941
941
941

12/31/2014
03/31/2015
06/30/2015
09/30/2015

02/15/2016
02/15/2016
02/15/2016
02/15/2016

$41,091.92
$49,437.45
$35,501.44
$29,922.71

$47,514.58
$57,249.95
$41,175.72
$35,111.36

941
941
940
940

03/31/2016
06/30/2016
12/31/2008
12/31/2009

07/11/2016
10/03/2016
08/04/2012
08/04/2012

$28,198.73
$23,984.20
$42,969.87
$59,567.88

$32,376.19
$26,203.10
$45,855.24
$63,569.26

940
940
1120
1120

12/31/2012
12/31/2016
12/31/2009
12/31/2012

02/22/2016
05/15/2017
02/08/2016
02/08/2016

$27,418.47
$1,869.09
$54,120.51
$79,943.43

$29,806.16
$1,903.72
$57,146.08
$88,333.66

1120

12/31/2014

02/08/2016

$25,632.39
Total:

$29,223.73
$2,063,154.89

LET JUDGMENT BE ENTERED ACCORDINGLY.
Dated: August 8, 2017
s/David S. Doty
David S. Doty, Judge
United States District Court

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