UNITED STATES v. GALLAGHER et al
Filing
50
OPINION filed. Signed by Judge Mary L. Cooper on 6/24/2013. (eaj)
NOT FOR PUBLICATION
UNITED STATES DISTRICT COURT
DISTRICT OF NEW JERSEY
UNITED STATES,
CIVIL ACTION NO. 11-4988 (MLC)
O P I N I O N
Plaintiff,
v.
WILLIAM B. GALLAGHER, JR.,
et al.,
Defendants.
THE UNITED STATES (“the Government”) brings this action to
foreclose upon federal tax liens.
Compl.)
(See dkt. entry no. 25, 2d Am.
The only defendants remaining in this action are William
B. Gallagher, Jr. and Barbara A. Gallagher (collectively, “the
Gallagher Defendants”).
William B. Gallagher, Jr. has entered his
appearance on behalf of the Gallagher Defendants.
THE GOVERNMENT has moved for summary judgment in its favor and
against the Gallagher Defendants.
of Mot.)
(See dkt. entry no. 49, Notice
The Gallagher Defendants’ opposition to the Motion was
due by June 17, 2013.
Nonetheless, the Gallagher Defendants have
not opposed or otherwise responded to the Motion.
THE COURT will now resolve the Motion without oral argument
pursuant to Local Civil Rule 78.1(b).
The Court will determine the
merits of the Motion based on the Government’s brief and supporting
exhibits.
See Berry v. Jacobs IMC, LLC, 99 Fed.Appx. 405, 408 (3d
Cir. 2004); Anchorage Assocs. v. V.I. Bd. of Tax Review, 922 F.2d
168, 175 (3d Cir. 1990).
THE COURT has carefully and thoroughly examined the evidence
of record.
We now conclude that the Government has demonstrated
that it is entitled to judgment as a matter of law.
THE GOVERNMENT has demonstrated that it holds valid tax liens
on real property owned by the Gallagher Defendants (“Property”) and
stock owned by William B. Gallagher, Jr. (“Stock”).
Those liens
arose from judgments entered in this district against: (1) the
Gallagher Defendants in the amounts of $1,221,476.62 and
$114,902.66 for income taxes owed for the tax years between (and
including) 1990 and 2007; and (2) William B. Gallagher, Jr. in the
amounts of $450,340.45, $282,672.66, and $6,355.66 for employment
taxes owed by his law firm, for tax periods that ended between
December of 1995 and December of 2008.
(See Br. in Supp. at 2-3.)1
See also 26 U.S.C. § 6321 (“If any person liable to pay any tax
neglects or refuses to pay the same after demand, the amount
(including any interest . . . together with any costs that may
accrue in addition thereto) shall be a lien in favor of the United
States upon all property and rights to property, whether real or
1
Although each judgment entered against the Gallagher
Defendants and William B. Gallagher, Jr. included interest, the
amounts recited above do not include that interest. (See Br. in
Supp. at 2-3.)
2
personal, belonging to such person.”); United States v. Nat’l Bank
of Commerce, 472 U.S. 713, 719-20 (1985).
THE GOVERNMENT now seeks to enforce those liens by forcing a
sale of the Property and the Stock pursuant to 26 U.S.C. § 7403(a).
(See Br. in Supp. at 6-8.)
Because the Government has demonstrated
that it is entitled to such relief, and because the Gallagher
Defendants have not -- either collectively or individually -opposed the Motion, the Court intends to grant the Motion.2
THE COURT, for good cause appearing, will enter a separate
Order and Judgment.
s/ Mary L. Cooper
MARY L. COOPER
United States District Judge
Dated:
June 24, 2013
2
The Government recognizes that the Court has discretion to
delay the foreclosure of a federal tax lien. (See Br. in Supp. at
7-8.) See United States v. Rodgers, 461 U.S. 677, 709-11 (1983).
However, the Government argues, and the Court agrees, that the
circumstances presented here do not warrant such delay.
3
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