United States of America v. Bircheat et al

Filing 34

ORDER AND FINAL JUDGMENT granting 32 Motion for Entry of Judgment under Rule 54b as to defendant David W. Pendarvis, III. Signed by Honorable J Michelle Childs on 7/23/2018.(asni, )

IN THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF SOUTH CAROLINA
ORANGEBURG DIVISION
UNITED STATES OF AMERICA,

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Plaintiff,
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v.
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PAUL D. BIRCHEAT, JR., and
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DAVID W. PENDARVIS, III,
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Defendants.
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_______________________________________)

Case No. 5:17-cv-02547-JMC

ORDER AND FINAL JUDGMENT UNDER FED. R. CIV. P. 54(b)
AS TO DEFENDANT DAVID W. PENDARVIS, III
This cause comes before the Court upon the Joint Motion by the Plaintiff, the United States
of America, and Defendant David W. Pendarvis, III, for entry of judgment as to Mr. Pendarvis by
consent, ECF No. 32. Having considered the Joint Motion and the record in this case, the Court
GRANTS the Joint Motion and finds Defendant David W. Pendarvis, III, liable to the United States
of America for the balance owed on the Trust Fund Recovery Penalties assessed against him
pursuant to 26 U.S.C. § 6672, for the quarterly tax periods ending on December 31, 2005, March
31, 2006, June 30, 2006, September 30, 2006, December 31, 2006, March 31, 2007, June 30, 2007,
September 30, 2007, December 31, 2007, March 31, 2008, June 30, 2008, December 31, 2008,
September 30, 2011, March 31, 2012, June 30, 2012, September 30, 2012, December 31, 2012,
March 31, 2013, December 31, 2013, March 31, 2014, and June 30, 2014. Having determined that
there is no just reason for delay, the Court enters FINAL JUDGMENT in favor of the United States
and against David W. Pendarvis, III, on Count II of the Complaint, ECF No. 1, in the amount of
$813,393.53 as of September 15, 2017, plus interest accruing thereafter under 26 U.S.C. §§ 6601,
6621 until paid. The parties shall each bear their own costs and fees.

IT IS SO ORDERED.
s/J. Michelle Childs
J. Michelle Childs
United States District Judge
July 23, 2018
Columbia, South Carolina

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