United States Of America v. Powell et al

Filing 65

JUDGMENT PURSUANT TO FED. R. CN. P. 54(b) ENFORCING FEDERAL TAX LIENS AGAINST REAL PROPERTY LOCATED AT 5467 WEST THIRD STREET, DAYTON, OH. Signed by Judge Walter H Rice on 12/30/2011. (sc1)

IN THE UNITED STATES DISTRICT COURT FOR THE

SOUTHERN DISTRICT OF OHIO

WESTERN DNISION

UNITED STATES OF AMERICA,
Plaintiff,

v.
MCCRAY POWELL, etal.,
Defendants.

)

)

)
)
)
)
)

)

)

Case No. 3:09-cv-45
Judge Rice

JUDGMENT PURSUANT TO FED. R. CN. P. 54(b) ENFORCING FEDERAL TAX LIENS
AGAINST REAL PROPERTY LOCATED AT 5467 WEST THIRD STREET, DAYTON, OH
The Court's Order of December 20,2011 (Docket No. 20), sustained in part the plaintiff
United States of America's Motion for Summary Judgment and found that there is no just reason
for delay and that a final judgment should enter with respect to the United States' claim for
enforcement of federal tax liens against the real property located at 5467 West Third Street,
Dayton, Ohio 45427 ("the West Third Property"), which is more fully described as:
Situate in the City of Trotwood, in the County of Montgomery and in the State of
Ohio and being lots numbered thirteen (13) and fourteen (14) on the subdivision
of a tract of forty (40) acres, more or less, designated as Kingsville Park, and
situated in Section thirty-five (35), Town four (4), Range Five (5), East, etc.,
which plat is recorded in Book "G", page 56, of the Plat records of Montgomery
County, Ohio.
Parcel No. H3330008220013 & H333008220014.
By general warranty deed dated February 4, 1998, and recorded in Montgomery County, Ohio on
February 4, 1998, deed number 98 0070D03, record title to the West Third Property is currently
held in the name of McCray Powell.
Accordingly, IT IS ORDERED, ADJUDGED, AND DECREED as follows:
1.

The United States' federal tax liens against defendant McCray Powell associated

with the liabilities set forth in this Court's prior Default Judgment dated November 17,2009
(Docket No. 13), shall be enforced against the West Third Property.
2.

The West Third Property shall be sold free and clear of all rights, titles, liens,

claims, and interests of the parties. The United States may submit a subsequent motion and
proposed order specifying the sale procedure for the West Third Property.
3.

The proceeds of the West Third Property shall be distributed in the following

order:
FIRST, to pay the costs of the sale;
SECOND, to pay any delinquent local real estate taxes due and owing as of the date of
the sale;
THIRD, to the State of Ohio, Bureau of Workers' Compensation, for its lien against
McCray Powell, serial number 97-352967, which was filed on September 8, 1999;
FOURTH, to the United States of America for the federal income tax liabilities of
McCray Powell for his federal income tax liabilities for 1997, 1998, and 1999, in the amount of
$201,059.72, plus interest and other statutory accruals from October 20,2004;
FIFTH, to the State of Ohio, Bureau of Workers' Compensation and to the State of Ohio,
Department of Taxation, for the remaining liens identified in their answers (Docket Nos. 24, 25);
and,
SIXTH, to defendant McCray Powell in the amount of any remaining balance.
4.

This judgment does not resolve the United States' claim for enforcement of

federal tax liens against the real property located at 3615 Dorset Drive, Dayton, Ohio. The
United States' claim for enforcement of federal tax liens against the real property located at 3801
2

.~

I· '

Wales Drive, Dayton, Ohio, was previously dismissed following a settlement with respect to that
property.

IT IS SO ORDERED, ADJUDGED, AND DECREED.

Dated this 3~1. day of

'I>~'W-r
--------------------,20

'\ \

WALTER H. RICE
UNITED STATES DISTRICT JUDGE

3