United States of America v. Lehmann et al

Filing 49

JUDGMENT - Signed on 11/21/2016 by Judge Marco A. Hernandez. (pg)

IN THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF OREGON

UNITED STATES,
No. 3:14-cv-01894-HZ
Plaintiff,
JUDGMENT
v.
ALLAN LEHMANN; JAN LEHMANN;
OREGON DEPARTMENT OF REVENUE;
OREGON DEPARTMENT OF JUSTICE;
WASHINGTON COUNTY TAX
COLLECTOR; VELOCITY INVESTMENTS,
INC.; ALLAN LEHMANN AND JAN
LEHMANN JOINT REVOCABLE
LIVING TRUST;
Defendants.
HERNÁNDEZ, District Judge:
IT IS ORDERED AND ADJUDGED follows:
1. Judgment is entered in favor of the United States and against Allan Lehmann in the
amount of $579,773.32 as of May 7, 2016 plus interest continuing to accrue
thereupon pursuant to 28 U.S.C. § 1961(c) and 26 U.S.C. §§ 6601, 6621 and 6622;

1 - JUDGMENT

2. Pursuant to 26 U.S.C. §§ 6321, 6322, and 6323, the United States has valid,
subsisting, and enforceable tax liens against all property owned by Allan Lehmann,
whether presently owned or afterwards acquired, in the sum of $579,773.32 as of
May 7, 2016 plus interest continuing to accrue thereupon pursuant to 28 U.S.C. §
1961(c) and 26 U.S.C. §§ 6601, 6621 and 6622;
3. The Allan Lehmann and Jan Lehmann Joint Revocable Living Trust is the nominee of
Allan Lehmann with respect to the property located at 7150 SW Hoodview Place,
Beaverton, OR 97008 (described in paragraph 12 of the Complaint);
4. Pursuant to Oregon Revised Statutes § 95.200 et seq., the transfers by which the
Allan and Jan Lehmann Joint Revocable Living Trust acquired nominal title to the
property at issue in this lawsuit was fraudulent with respect to the United States;
5. Allan Lehmann is the true and beneficial owner of the property located at 7150 SW
Hoodview Place, Beaverton, OR 97008 (described in paragraph 12 of the Complaint);
6. The United States may avoid the transfer of the property located at 7150 SW
Hoodview Place, Beaverton, OR 97008 (described in paragraph 12 of the Complaint)
to the Allan and Jan Lehmann Joint Revocable Living Trust because the transfer was
fraudulent and because the transferee is a nominee of Allan Lehmann;
7. The federal tax liens in favor of the United States upon the real property described in
paragraph 12 of the Complaint are hereby enforced and foreclosed, and the real
property shall be sold in accordance with an Order of Sale to be submitted by the
United States.
8. Jan Lehmann has no interest in the real property described in paragraph 12 of the
Complaint.
9. Velocity Investments has no interest in the real property described in paragraph 12 of
the Complaint.

DATED this

day of

, 2016.

__________________________________________
MARCO A. HERNÁNDEZ
United States District Judge

2 - JUDGMENT