USA v. Filip et al

Filing 57

AMENDED ORDER/FINAL JUDGMENT pursuant to Fed. R. Civ P. 54(b) So Ordered by Judge Paul J. Barbadoro.(mm)

IN THE UNITED STATES DISTRICT COURT FOR THE
DISTRICT OF NEW HAMPSHIRE
UNITED STATES OF AMERICA,
Plaintiff,

Civil No. 1:11-cv-00283-PB
Judge Paul J. Barbadoro

v.
DAVID J. FILIP,
MDF PROPERTIES, LLC,
DYCK-O’NEAL, INC.,
SOUTHERN NEW HAMPSHIRE BANK
AND TRUST COMPANY, NOW KNOWN
AS BANK OF NEW ENGLAND, and
NEW HAMPSHIRE DEPARTMENT
OF REVENUE ADMINISTRATION,
Defendants.

FINAL JUDGMENT PURSUANT TO FED. R. CIV. P. 54(b)
Plaintiff United States of America’s Motion for Partial Summary Judgment and Fed. R.
Civ. P. 54(b) Determination (Docket Entry No. 51) is hereby GRANTED.
It is hereby ORDERED, ADJUDGED, AND DECREED that:
A.

Defendant MDF Properties, LLC, holds record title to the “Laurel Property” and
the “Elm Property,” as legally described in the Court’s Agreed Partial Judgment
(see Docket Entry No. 35), subject to certain federal tax liens that arose before
defendant David Filip transferred record title to the properties to MDF on May
11, 2006–i.e., the tax liens associated with Mr. Filip’s income tax liabilities for
1998, 1999, 2000, 2001, 2002, and 2003, which were previously adjudicated and
determined by the Court (see Docket Entry No. 40);

B.

The federal tax liens associated with Mr. Filip’s federal income tax liabilities for
1998, 1999, 2000, 2001, 2002, and 2003 shall be enforced against the Laurel
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Property and the Elm Property with separate judicial sales of those properties free
and clear of all rights, title, claims, liens, and interests of the parties to this action,
with no right of redemption;
C.

The proceeds of each sale shall be distributed in accordance with the following
priorities: first, for the expenses of the sales, including any expenses incurred and
paid to secure or maintain the Laurel Property and the Elm Property; second, to
the City of Manchester, in accordance with 26 U.S.C. § 6323(b)(6), for any
reasonable and valid real property tax or other municipal assessments against the
Laurel Property and the Elm Property that may be outstanding, unpaid, and owing
to the City of Manchester at the time of such sales; third, to Southern New
Hampshire Bank and Trust Company, now known as Bank of New England, in
the amount of $284,810.89 as of June 26, 2013, plus any additional amounts
accrued after that date which are allowable under 26 U.S.C. § 6323(e); fourth, to
the United States for the federal income tax debts of David Filip for taxable years
1998, 1999, 2000, 2001, 2002, and 2003; and fifth, the remaining sale proceeds, if
any, to be distributed pursuant to further order of the Court;

D.

There is no just reason for delay and this is a final judgment for purposes of
immediate appeal of the issues decided herein because: (1) the United States has
an interest in the prompt collection of the tax debts of David Filip; (2) the Court
has fully adjudicated the United States’ in personam claim against David Filip for
his federal tax liabilities (Docket Entry No. 40) and the United States’ in rem
claim as to the federal tax liens associated with David Filip’s income tax
liabilities for 1998, 1999, 2000, 2001, 2002, and 2003; (3) the future resolution of
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the United States’ remaining in rem claims for lien enforcement will be moot if
the proceeds of the sale of those properties are insufficient to satisfy the
pre-transfer liens described in this motion; and, (4) in any event, the future
resolution of the United States’ remaining in rem claims for lien enforcement, if
necessary, will not affect the Court’s decisions concerning David Filip’s liability
and the judicial sales of the subject properties; and,
E.

The United States’ nominee and fraudulent transfer claims shall be temporarily
stayed pending the completion of: (1) the sales and distributions, described above;
and, (2) a joint submission, within 28 days of the completion of the judicial sales
and distributions, by the United States and MDF Properties, LLC, of a status
report on whether further proceedings are necessary and, if they are, a proposed
scheduling order.

The Court hereby incorporates into this Final Judgment its prior Agreed Partial Judgment
(as to Priority of Defendant Southern New Hampshire Bank and Trust Company, now known as
Bank of New England) (Docket Entry No. 35) and its prior Entry of Judgment Against
Defendant David Filip (Docket Entry No. 40).
SO ORDERED, ADJUDGED, AND DECREED.

Dated: August 13, 2013

/s/ Paul Barbadoro

Honorable Paul J. Barbadoro
United States District Court Judge

cc: Counsel of Record

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