United States of America v. Cosby et al

Filing 27

JUDGMENT in favor of Plaintiff United States of America and against Defendant Joseph M. Cosby individually in the total amount of $215,886,88, less any payments, plus interest accruing after 7/31/2013 until paid in full.Also in favor of P laintiff United States and against Defendants Joseph M. Cosby and Jana M. Cosby jointly and severally, in the amount of $13,702.47, less any payments, plus interest accruing after 7/31/2013 until paid in full. The United States' Third Claim For Relief (Foreclose Federal Tax Liens On The Property) against all defendants is dismissed without prejudice. Signed by Chief Judge Gloria M. Navarro on 1/15/2014. (Copies have been distributed pursuant to the NEF - SLD)

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KATHRYN KENEALLY
Assistant Attorney General

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LEE PERLA
Trial Attorney
U.S. Dept. of Justice
P.O. Box 683
Washington, D.C. 20044
Tel: [phone]
Fax: [phone]
[e-mail]
Of Counsel
DANIEL G. BOGDEN
United States Attorney
Attorneys for the United States of America

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UNITED STATES DISTRICT COURT
DISTRICT OF NEVADA

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UNITED STATES OF AMERICA,

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Plaintiff,

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Case No. 2:13-cv-01374-GMN-PAL

v.

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JOSEPH M. COSBY, individually and as
Trustee for JMC TRUST, as Alter Ego and/or
Nominee of Joseph M. & Jana M. Cosby; JANA
M. COSBY, individually and as Trustee for
JMC TRUST, as Alter Ego and/or Nominee of
Joseph M. & Jana M. Cosby; JMC TRUST, as
the Alter Ego and/or Nominee of Defendants
Joseph M. Cosby and Jana M. Cosby; and
JAMES B. NUTTER & COMPANY,

[PROPOSED] JUDGMENT

Defendants.

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Pursuant to the parties’ Joint Stipulation as to liability and consent to entry of judgment
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on the United States’ Complaint to Reduce Federal Tax Assessments to Judgment and foreclose
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its tax liens, the Clerk is directed to enter judgment as follows:
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1. In favor of the United States and against Joseph M. Cosby individually, federal income

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tax (Form 1040) liabilities and related penalties and interest as set forth in paragraphs 37

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through 43, the total amount of which equaled $215,886.88, less any payments, plus

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interest accruing after July 31, 2013 pursuant to 26 U.S.C. §§ 6601, 6621, 6622, and 28

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U.S.C. § 1961(c) until paid in full;

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2. In favor of the United States and against Joseph M. Cosby and Jana M. Cosby jointly and

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severally, federal income tax (Form 1040) liabilities and related penalties and interest as

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set forth in paragraphs 44 through 50, the total amount of which equaled $13,702.47, less

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any payments, plus interest accruing after July 31, 2013 pursuant to 26 U.S.C. §§ 6601,

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6621, 6622, and 28 U.S.C. § 1961(c) until paid in full; and

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3. In light of the separate agreement and joint stipulation of the parties, the United States’

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Third Claim For Relief (Foreclose Federal Tax Liens On The Property) against all

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defendants is dismissed without prejudice.

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IT IS SO ORDERED.
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IT IS SO ORDERED this 15th day of January, 2014.

Dated this _____ day of _____, 2013.
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________________________________
UNITED STATES DISTRICT JUDGE

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Gloria M. Navarro, Chief Judge
United States District Court

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CERTIFICATE OF SERVICE
On this date, I filed the foregoing with the Clerk of Court using the CM/ECF system, and
I deposited the foregoing, postage prepaid, in the U.S. Mail addressed to the following:
Kenneth A. Burns
KOLESAR & LEATHAM
400 S. Rampart Blvd., Suite 400
Las Vegas | NV 89145
Tel: [phone]
Fax: [phone]
[e-mail]
Attorney for Joseph M. and Jana M. Cosby

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Tony M. Diab
Shook, Hardy & Bacon LLP
Jamboree Center
5 Park Plaza, Suite 1600
Irvine, CA 92614-2546
Tel: [phone]
Fax: [phone]
[e-mail]
Attorney for James B. Nutter Company

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/s/ Lee Perla
LEE PERLA
Trial Attorney
U.S. Department of Justice

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KATHRYN KENEALLY
Assistant Attorney General

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LEE PERLA
Trial Attorney
U.S. Dept. of Justice
P.O. Box 683
Washington, D.C. 20044
Tel: [phone], Fax:[phone]
[e-mail]

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Of Counsel
DANIEL G. BOGDEN
United States Attorney
Attorneys for the United States of America

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KENNETH A. BURNS, Esq.
KOLESAR & LEATHAM
400 S. Rampart Blvd., Suite 400
Las Vegas, NV 89145
Tel: [phone]
Email: [e-mail]
Attorney Joseph M. and Jana M. Cosby
TONY M. DIAB (NBN: 12954)
SHOOK HARDY & BACON L.L.P.
Jamboree Center
5 Park Plaza, Suite 1600
Irvine, California 92614
ROBERT FLUMMERFELT (NBN: 11122)
7251 W. Lake Mead Blvd #300
Las Vegas, NV 89128
P: 702-562-4144, F: 702-866-9868
[e-mail]
Attorneys for James B. Nutter & Company

UNITED STATES DISTRICT COURT
DISTRICT OF NEVADA

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UNITED STATES OF AMERICA,
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Plaintiff,

Case No. 2:13-cv-01374-GMN-PAL

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v.
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JOSEPH M. COSBY, individually and as
Trustee for JMC TRUST, as Alter Ego and/or
Nominee of Joseph M. & Jana M. Cosby; JANA
M. COSBY, individually and as Trustee for
JMC TRUST, as Alter Ego and/or Nominee of
Joseph M. & Jana M. Cosby; JMC TRUST, as
the Alter Ego and/or Nominee of Defendants
Joseph M. Cosby and Jana M. Cosby; and
JAMES B. NUTTER & COMPANY,

JOINT STIPULATION AS TO
LIABILITY AND ENTRY OF
JUDGMENT

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Defendants.
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[j

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All of the parties, specifically the United States of America (“United States”), Joseph M.

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and Jana M. Cosby (“the Defendants”), and defendant James B. Nutter & Company, jointly

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stipulate and agree as follows:

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1.

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tax related liabilities, penalties, and interest, for the taxes and tax periods specified in paragraphs

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37 through 50 of the United States’ Complaint, specifically the following:

Defendants are indebted to the United States for the unpaid assessed balances on federal

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a.

In favor of the United States and against Joseph M. Cosby individually, federal

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income tax (Form 1040) liabilities and related penalties and interest as set forth in

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paragraphs 37 through 43, the total amount of which equaled $215,886.88, less any

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payments, plus interest accruing after July 31, 2013 pursuant to 26 U.S.C. §§ 6601, 6621,

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6622, and 28 U.S.C. § 1961(c) until paid in full; and

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b.

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jointly and severally, federal income tax (Form 1040) liabilities and related penalties and

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interest as set forth in paragraphs 44 through 50, the total amount of which equaled

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$13,702.47, less any payments, plus interest accruing after July 31, 2013 pursuant to 26

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U.S.C. §§ 6601, 6621, 6622, and 28 U.S.C. § 1961(c) until paid in full.

In favor of the United States and against Joseph M. Cosby and Jana M. Cosby

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2.

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judgment for the unpaid assessed balances on liabilities specified in paragraph 1, including

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accrued interest calculated under 26 U.S.C. §§ 6601, 6621 through July 31, 2013, plus additional

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statutory interest to accrue from the date of the Court’s Order approving this stipulation, under

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28 U.S.C. § 1961(c)(1) and 26 U.S.C. §§ 6601, 6621.

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The United States and Defendants agree that the United States is entitled to an entry of

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3.

The parties stipulate to dismissal without prejudice pursuant to Rule 41(a)(2) of the

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United States Third Claim For Relief (Foreclose Federal Tax Liens On The Property) pursuant to

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a separate agreement.

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4.

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their proposed judgment, a copy of which is attached.

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5.

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incurred with respect to this litigation.

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Respectfully submitted,1

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KATHRYN KENEALLY
Assistant Attorney General

The parties agree to the entry of and jointly move for the Court to order the Clerk to enter

The parties agree that each party shall bear its own respective costs and attorney’s fees

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/s/ Lee Perla
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LEE PERLA
Trial Attorney
U.S. Dept. of Justice
P.O. Box 683
Washington, D.C. 20044
Tel: [phone]
Fax: [phone]
[e-mail]

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Of Counsel
DANIEL G. BOGDEN
United States Attorney
Attorneys for the United States of America

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/s/ Kenneth A. Burns
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KENNETH A. BURNS, Esq.
KOLESAR & LEATHAM
400 S. Rampart Blvd., Suite 400
Las Vegas, NV 89145
Tel: [phone]
Email: [e-mail]
Attorney for Joseph M. and Jana Cosby

/s/ Tony M. Diab
TONY M. DIAB (NBN: 12954)
SHOOK HARDY & BACON L.L.P.
Jamboree Center
5 Park Plaza, Suite 1600
Irvine, California 92614
ROBERT FLUMMERFELT (NBN: 11122)
7251 W. Lake Mead Blvd #300
Las Vegas, NV 89128
P: 702-562-4144
F: 702-866-9868
[e-mail]
Attorneys for Defendant
James B. Nutter & Company

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Counsel for the Defendants authorized the United States to file this joint stipulation on January 10, 2014.