United States of America v. Batchelor

Filing 21

OPINION. Signed by District Judge John A. Gibney, Jr. on 05/19/2015. Copy mailed to Defendant. (walk, )

IN THE UNITED STATES DISTRICT COURT
FOR THE EASTERN DISTRICT OF VIRGINIA
Richmond Division

UNITED STATES OF AMERICA,
Plaintiff,
Civil Action No. 3:14-cv-583-JAG

V.

DOUGLAS F. BATCHELOR,
Defendant.
OPINION

Douglas Batchelor failed to file his tax returns for four years. The Internal Revenue

Service appropriately made substitute tax returns on his behalf and the government now seeks to

reduce those unpaid income taxes to judgment. The Court finds no dispute of material fact in
this case and, consequently, the Court will GRANT the government's summary judgment motion
and DENY the defendant's summary judgment motion.
I. Background

The United States sued Batchelor to reduce to judgment unpaid federal income tax

liabilities for 2000, 2001, 2002, and 2003. The government filed this motion seeking summary

judgment on February 27,2015.' The pro se defendant filed a motion for summary judgment on

March 2, 2015, and an amended motion for summary judgment on March 18, 2015.^ The
motions are now ripe for disposition.

' The government included the appropriate Roseboro notice to the pro se defendant. (Dk. No.
12.)

Recognizing the defendant's pro se status, the Court will accordingly construe the pleadings
more liberally than a case brought by an attorney. See Gordon v. Leeke, 574 F.2d 1147, cert,
denied. 439 U.S. 970 (1978). At the same time, "[p]rinciples requiring generous construction of
pro se [pleadings] are not... without limits ... District judges are not mind readers." Beaudett
V. City ofHampton, 775 F.2d 1274, 1278 (4th Cir. 1985), cert, denied, 475 U.S. 1088 (1980).