United States of America v. Four Seasons Industries, Inc. et al

Filing 91

ORDER granting 80 motion for default judgment. Signed on 7/8/15 by District Judge Ortrie D. Smith. (Judgment mailed to Defendants Four Seasons Industries, Inc., Pine Family Farms, LC,Gary Bringus, Michelle Lenderman f/k/a Michelle Bringus, and Steven Quinn) (Matthes, Renea)

IN THE UNITED STATES DISTRICT COURT
FOR THE WESTERN DISTRICT OF MISSOURI
UNITED STATES OF AMERICA,
PLAINTIFF,
v.
FOUR SEASONS INDUSTRIES, INC., et al.,
DEFENDANTS.

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Civil No.: 6:14-cv-06058-ODS

JUDGMENT
This matter comes before the Court upon the Motion for Default
Judgments by plaintiff, United States of America. Doc. #80. Pursuant to the
motion, it is hereby ORDERED, ADJUDGED, AND DECREED that
1.

The United States’ Motion is granted.

2.

Defendants Four Seasons Industries, Inc., Pine Family Farms, LC,

Gary Bringus, Michelle Lenderman f/k/a Michelle Bringus, and Steven Quinn
were properly served with a summons and complaint.
3.

No answer or other defense has been filed by these defendants

and the time within which they may respond to the complaint has expired.
4.

Gary Bringus, Michelle Lenderman f/k/a Michelle Bringus, and

Steven Quinn are over the age of 18, not incompetent, and are not on active duty
in the military.
5.

The Clerk of Court entered defaults against Four Seasons

Industries, Inc., Pine Family Farms, LC, Gary Bringus, Michelle Lenderman f/k/a
Michelle Bringus, and Steven Quinn on December 12, 2014.

6.

Defendants Four Seasons Industries, Inc., Pine Family Farms, LC,

Gary Bringus, Michelle Lenderman f/k/a Michelle Bringus, and Steven Quinn are
in default, and the United States is entitled to default judgment in its favor and
against them.
7.

Default judgment is entered in favor of the United States and

against Four Seasons Industries, Inc. t/a Four Seasons Lawn & Landscaping in
the amount of $382,986.08, plus such statutory interest from March 13, 2015
until fully paid, for the following liabilities:
Tax
Period

Tax Type

Amount Owed Through March 12,
2015

12/31/2002
3/31/2003
6/30/2003
9/30/2003
12/31/2003
9/30/2004
6/30/2006
9/30/2006
12/31/2006
3/31/2007
6/30/2007
9/30/2007
12/31/2007
6/30/2008
9/30/2008
12/31/2008
3/31/2009
6/30/2009
9/30/2009
12/31/2009
3/31/2010
6/30/2010
9/30/2010
12/31/2010
3/31/2011
6/30/2011

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

$9,986.23
$4,970.12
$8,555.39
$11,143.40
$4,420.95
$12,579.58
$17,322.79
$16,945.29
$10,198.24
$13,204.10
$20,646.09
$13,738.27
$759.45
$23,583.72
$14,922.01
$1,879.46
$12,801.32
$27,684.74
$27,225.39
$22,049.29
$10,121.12
$18,100.60
$13,239.09
$15,977.86
$506.08
$21,457.21
2

9/30/2011
12/31/2011

941
941

$17,586.85
$11,330.69

12/31/2003

940

$50.75

8.

The IRS sent Four Seasons Industries, Inc. notices of the

assessments relating to the tax liabilities described in paragraph 7 above and
demands for their payment. By virtue of the assessments, notices, and demands
for payment, federal tax liens arose on the dates of each assessment under 26
U.S.C. §§ 6321 and 6322, and attached to all property and rights to property of
Four Seasons Industries, Inc.
9.

The United States’ federal tax liens associated with the liabilities

described in paragraphs 7 and 8 above are valid and subsisting liens that attach
to all property and rights to property of Four Seasons Industries, Inc. including:
The real property at 403 East Street, Parkville, Missouri, which is more
particularly described as:
Parcel ID 20-7.0-35-100-027-005.000 – Legal Description:
“PARKVILLE S 20 FT LOT 3 & LOTS 1 & 2 BLK 19”; and
Parcel ID 20-7.0-35-100-027-005.001 – Legal Description:
“PARKVILLE A TR DAF : BEG SE COR OF E END VACATED 4TH
TH N 240 FT TH E 290 FT (S) T”
(the “Parkville Property”).
10.

The United States’ federal tax liens are enforced against the

Parkville Property and that Property shall be sold in accordance with the order of
sale concurrently filed with this judgment.
11.

The United States is granted judgment against defendants Pine

Family Farms, LC, Gary Bringus, Michelle Lenderman f/k/a Michelle Bringus, and

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Steven Quinn, and, as a consequence of that judgment, these defendants have
no rights, claims, or interests in the Parkville Property or the proceeds from the
sale of the Parkville Property.
12.

The Clerk of Court shall enter this judgment.

IT IS SO ORDERED.

DATE: July 8, 2015

/s/ Ortrie D. Smith
ORTRIE D. SMITH, SENIOR JUDGE
UNITED STATES DISTRICT COURT

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