United States of America v. Fox

Filing 12

ORDER - Pursuant to 26 U.S.C. § 6334 and 26 C.F.R. § 301.6334-1(d), the Petition for Judicial Approval of Levy Upon Principal Residence (Filing No. 1 ) is granted. The Internal Revenue Service may levy upon George E. Fox's interes t in his principal residence to satisfy part or all of his unpaid federal income tax liability for the tax years 2001, 2003, 2004, 2006, 2007, 2008, and 2009. Based on the parties' agreement to allow George E. Fox ninety (90) days to pay the remainder of his tax liabilities, the levy shall not be executed until after June 4, 2015, if necessary. The levy may be executed by any authorized officer of the Internal Revenue Service. The property is legally described in this order. The Cler k of the Court shall mail a copy of this Order to: George E. Fox, P.O. Box 282, Tilden, NE 68781-0282 and George E. Fox, 203 North Elm Street, Tilden, NE 68781. George E. Fox's Objection to Petition (Filing No. 4 ) is overruled. Pursuant to NECivR 72.2 any objection to this Order shall be filed with the Clerk of the Court within fourteen (14) days after being served with a copy of this Order. Failure to timely object may constitute a waiver of any objection. Ordered by Magistrate Judge Thomas D. Thalken. (Copy mailed to pro se party as directed)(GJG)

IN THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF NEBRASKA

UNITED STATES OF AMERICA,
Petitioner,

4:14CV3211

vs.
ORDER
GEORGE E. FOX,
Respondent.
This matter is before the court on the government’s Petition for Judicial Approval
of Levy Upon Principal Residence (Filing No. 1). The government petitions the court for
an order approving an administrative levy by the Internal Revenue Service upon the
principal residence of George E. Fox (Mr. Fox), located at 201 N. Elm Street, Tilden,
Nebraska, 68781 (the property), pursuant to 26 U.S.C. § 6334(e). The court held a
hearing on this matter on March 6, 2015. Mr. Fox, representing himself, and Natalie M.
Loebner, representing the government, were present for the hearing.

The parties

represented Mr. Fox made an initial payment of his tax liabilities, by personal checks,
prior to the hearing and that the remainder of his liabilities would be paid within ninety
(90) days.1 Upon consideration of the United States’ Reply to Response to Petition For
Judicial Approval of Levy Upon Principal Residence (Filing No. 7), the Petition for
Judicial Approval of Levy Upon Principal Residence (Filing No. 1), the Declaration in
Support of the Petition for Judicial Approval of Levy Upon Principal Residence,
executed by former IRS Revenue Officer Phil Ubben (Filing No. 1-1), and the parties’
representations during the hearing,

IT IS ORDERED:
1.

Pursuant to 26 U.S.C. § 6334 and 26 C.F.R. § 301.6334-1(d), the Petition

for Judicial Approval of Levy Upon Principal Residence (Filing No. 1) is granted.
2.

The Internal Revenue Service may levy upon George E. Fox’s interest in

his principal residence to satisfy part or all of his unpaid federal income tax liability for
the tax years 2001, 2003, 2004, 2006, 2007, 2008, and 2009. Based on the parties’
1

Ninety (90) days from March 6, 2015, is June 4, 2015.

agreement to allow George E. Fox ninety (90) days to pay the remainder of his tax
liabilities, the levy shall not be executed until after June 4, 2015, if necessary. The levy
may be executed by any authorized officer of the Internal Revenue Service.
property is legally described as follows:
The West 130 feet of Tax Lot 6 and the North 39.7 feet of
the West 130 feet of Tax Lot 7 all in the SE 1/4SW1/4 of
Section 18, Township 24 North, Range 4 West of the 6 th
P.M., Madison County Nebraska and part of Outlet “F” of
Pioneer Townsite Company’s Subdivision to Tilden, Madison
County, Nebraska, described as follows: Beginning at a point
643.5 feet South of the Northeast Corner of the
SW1/4SW1/4 of Section 18, Township 24 North, Range
4West of the 6th P.M., Madison County, Nebraska, thence
West 33 feet, thence South 56.2 feet, thence East 33 feet,
thence North 56.2 feet to the point of beginning.
AND
The South 56 feet of the West 130 feet of Tax Lot 7 in the
SE1/4SW1/4 of Section 18, Township 24 North, Range 4
West of the 6th P.M., Tilden, Madison County, Nebraska, and
the East 33 feet of the Out Lot “F” of Pioneer Townsite
Company’s Subdivision to Tilden, Madison County,
Nebraska, adjoining said Tax Lot on the West, more
particularly described as follows: Commencing at a point
699.7 feet South of the Northeast Corner of the
SW1/4SW1/4 of Section 18, Township 24 North, Range 4
West of the 6th P.M., thence South 56 feet, thence West 33
feet, thence North 56 feet, thence East 33 feet to the place
of beginning.
AND
The West 134.4 feet of Tax Lot 8, except that part for State
highway, in the Southeast Quarter of the Southwest Quarter
of Section 18, Township 24 North, Range 4 West of the 6th
P.M., Town of Tilden, Madison County, Nebraska, and that
portion of Outlots D, E, & F lying east of Elm Street in Tilden,
Madison County, Nebraska, extending South 80.28 feet and
33 feet East of Outlot F, less that part of the State of
Nebraska in Tilden, Madison County, Nebraska.
3.

The Clerk of the Court shall mail a copy of this Order to:
George E. Fox
P.O. Box 282
Tilden, NE 68781-0282

2

The

George E. Fox
203 North Elm Street
Tilden, NE 68781
4.

George E. Fox’s Objection to Petition (Filing No. 4) is overruled.

ADMONITION
Pursuant to NECivR 72.2 any objection to this Order shall be filed with the Clerk
of the Court within fourteen (14) days after being served with a copy of this Order.
Failure to timely object may constitute a waiver of any objection. The brief in support of
any objection shall be filed at the time of filing such objection. Failure to file a brief in
support of any objection may be deemed an abandonment of the objection.

Dated this 9th day of March, 2015.
BY THE COURT:
s/ Thomas D. Thalken
United States Magistrate Judge

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