United States Of America v. Herbst et al

Filing 10

MEMORANDUM AND ORDER - IT IS HEREBY ORDERED that 8 MOTION for Default Judgment as to Defendants Bernard I. Herbst and Cindy B. Herbst is GRANTED and Dflt Jgm should be entered in favor of the United States as to all counts of its complaint; it is FURTHER ORDERED that the Clerk shall enter the att'd Jgm as a separate entry. The Court will enter a separate order of sale of the real property located at 1221 William Street, State College, PA and the proceeds of such sale will be distributed by future order of this court. Signed by Chief Judge Yvette Kane on Nov. 29, 2012. (sc)

IN THE UNITED STATES DISTRICT COURT FOR THE
MIDDLE DISTRICT OF PENNSYLVANIA
UNITED STATES OF AMERICA,
Plaintiff,
v.
BERNARD I. HERBST,
doing business as
NITTANY LINES HOBBIES; and
CINDY B. HERBST,
Defendants.

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ORDER

Having considered the United States’ motion for default judgment,
any response(s) thereto, the applicable law, and the entire record of this
case; and finding that the United States will be prejudiced if the Court
denies default judgment, that the defendants appear to have no litigable
defense, that the defendants’ default is due to their own culpable conduct,
and that alternative sanctions would not be effective, it is hereby
ORDERED that the United States’ motion for default judgment is
GRANTED and Default Judgment should be entered in favor of the United
States as to all counts of its Complaint and as to all parties; and it is

FURTHER ORDERED that the Clerk shall enter the attached
Judgment as a separate entry on the docket of this case.
The Court will enter a separate Order of Sale of the real property
located at 1221 William Street, State College, Pennsylvania, and the
proceeds of such sale will be distributed by future Order of this Court.
Dated: November 29, 2012.

_s/ Yvette Kane__________________
Yvette Kane, Chief Judge
United States District Court
Middle District of Pennsylvania

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IN THE UNITED STATES DISTRICT COURT FOR THE
MIDDLE DISTRICT OF PENNSYLVANIA
UNITED STATES OF AMERICA,
Plaintiff,
v.
BERNARD I. HERBST,
doing business as
NITTANY LINES HOBBIES; and
CINDY B. HERBST,
Defendants.

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DEFAULT JUDGMENT
In accordance with the Court’s Order, Default Judgment is entered as
follows:
(1)

Bernard I. Herbst was indebted to the United States in the

amount of $295,696.20 as of March 28, 2012, plus all interest and statutory
additions pursuant to 28 U.S.C. § 1961 and 26 U.S.C. § 6621 that have
accrued on the unpaid balance since March 28, 2012 and that accrue
hereafter until the liabilities are fully paid, in connection with the federal
tax assessments made against him for the following tax liabilities:

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Type of Tax

Assessment Date

06/30/1997

07/14/2008

06/30/1998

10/06/2008

09/30/1998

07/14/2008

12/31/1998

06/30/2008

03/31/1999

06/30/2008

06/30/1999

06/30/2008

09/30/1999
Employment
(Form 941)

Tax Period Ending On

06/30/2008

12/31/1999

06/30/2008

03/31/2000

06/30/2008

06/30/2000

03/01/2010

09/30/2000

03/01/2010

12/31/2000

03/01/2010

03/31/2001

06/30/2008

06/30/2001

06/30/2008

09/30/2001

06/30/2008

12/31/2001

06/30/2008

03/31/2002

01/04/2010

06/30/2002

10/05/2009

09/30/2002

10/05/2009

12/31/2002

10/05/2009

03/31/2004

04/07/2008

06/30/2004

04/07/2008

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09/30/2004
12/31/2005

10/06/2008

06/30/2008

10/06/2008
02/16/2009
05/04/2009

12/31/1996

06/23/2008

12/31/1998

06/30/2008

12/31/2000

01/04/2010

12/31/2002

10/05/2009

12/31/2003

04/21/2008

12/31/2004

04/21/2008

12/31/2005

04/21/2008

12/31/2006

04/07/2008

12/31/2007

04/07/2008

12/31/2008
Civil Penalty
(IRC § 6721)

03/31/2008

12/31/2008

Unemployment
(Form 940)

03/31/2008

09/30/2008

Employment
(Form 941)
[cont’d]

03/31/2008

05/04/2009

12/31/2006

09/21/2009

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(2)

The United States has valid and subsisting tax liens against

Bernard I. Herbst that attached to his interest in the Real Property located
at 1221 William Street, State College, Pennsylvania (“the Real Property”),
those tax liens are hereby foreclosed, and the Real Property shall be sold by
the Internal Revenue Service.

Dated this ___ day of __________________, 20____.

MARY D’ANDREA
Clerk of Court

By:

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Deputy Clerk

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