United States of America v. Moore et al

Filing 55

ORDER granting 49 Plaintiffs Motion to join the Treasurer of Franklin County, Ohio as a party and DROPS the City of Columbus as a party for lacking an interest in this case. Signed by Judge Edmund A. Sargus on 12/9/2024. (cmw)

UNITED STATES DISTRICT COURT
SOUTHERN DISTRICT OF OHIO
EASTERN DIVISION
UNITED STATES OF AMERICA,
Plaintiff,
Case No. 2:10-cv-285
JUDGE EDMUND A. SARGUS, JR.
Magistrate Judge Kimberly A. Jolson

v.
WILLIAM JEFFREY MOORE, et al.,
Defendant.

ORDER
This matter is before the Court on Plaintiff United States of America’s Unopposed Motion
for Joinder of Treasurer of Franklin County, Ohio (ECF No. 49) and a Stipulation Between
Plaintiff and the Treasurer (ECF No. 50).
This Court previously granted in part and denied in part Plaintiff’s Motion for Summary
Judgment. (ECF No. 48.) The Court concluded that Defendant William Jeffrey Moore owed
Plaintiff outstanding tax liabilities as calculated by Plaintiff, except for any penalties imposed after
this Court stayed all proceedings on August 27, 2013. (Id.; Stay, ECF No. 36.) Accordingly, this
Court ordered that Plaintiff was entitled to enforce its liens on Mr. Moore’s property, including by
seizing and selling the real property located at 1760 Bedford Road in Columbus, Ohio. (ECF No.
48, PageID 467–68.) The Court requested Plaintiff file notice with the Court regarding the status
of Defendant City of Columbus, including whether the City should remain as a Defendant. (Id.,
PageID 468.)
In its Motion for Joinder, Plaintiff advises that it erroneously named the City of Columbus
as a Defendant, believing it was the relevant local taxing authority that might have an interest in

any outstanding local taxes owed by Mr. Moore. (ECF No. 49, PageID 469.) Plaintiff avers that it
should have named the Treasurer of Franklin County, Ohio as the relevant local taxing authority.
(Id.) Accordingly, it moves for joinder of the Treasurer under Rule 21 of the Federal Rules of Civil
Procedure and advises that the City should be dropped as a party. (Id., PageID 470–71.) Plaintiff
states that Mr. Moore does not oppose this motion. (Id., PageID 469.) Counsel for the Treasurer
signed Plaintiff’s Motion for Joinder, and the Motion states it is filed jointly by Plaintiff and the
Treasurer. (Id., PageID 471.)
Plaintiff states that the Treasurer has informed Plaintiff that Mr. Moore owes the Treasurer
approximately $20,000 in unpaid property taxes on the Bedford Road property and that the
Treasurer has a lien on the property. (Id., PageID 470; ECF No. 50.) Plaintiff and the Treasurer
stipulate that, under 26 U.S.C. § 6323(b)(6), the Treasurer is entitled to recover those unpaid
property taxes from the proceeds of any judicial sale of the Bedford Road property before those
proceeds can be applied toward Mr. Moore’s federal tax liabilities. (ECF No. 49, PageID 469–70;
ECF No. 50); see 26 U.S.C. § 6323(b)(6).
Rule 21 provides that the Court “may at any time, on just terms, add or drop a party.” Fed.
R. Civ. P. 21. When the Government brings a civil action in federal court to enforce liens of the
United States against a defendant, “[a]ll persons having liens upon or claiming any interest in the
property involved in such action shall be made parties thereto.” 26 U.S.C. § 7403(b). The Court
finds that Rule 21 joinder of the Treasurer is appropriate pursuant to 26 U.S.C. § 7403(b). The
Court also finds that the Treasurer’s lien on the Bedford Road property is entitled to priority over
Plaintiff’s federal tax liens and that the proceeds from any sale of the property resulting from this
litigation shall first be applied to satisfy the Treasurer’s liens. (See ECF No. 50); see 26 U.S.C. §
6323(b)(6). The Treasurer is excused from filing an answer.

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Accordingly, the Court GRANTS Plaintiff’s Motion to join the Treasurer of Franklin
County, Ohio as a party (ECF No. 49) and DROPS the City of Columbus as a party for lacking an
interest in this case.
IT IS SO ORDERED.
12/9/2024
DATE

s/Edmund A. Sargus, Jr.
EDMUND A. SARGUS, JR.
UNITED STATES DISTRICT JUDGE

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