United States of America v. Wight et al

Filing 33

ORDER granting Plaintiff's 28 Motion to Strike Affirmative Defense for Lack of Jurisdiction. The Court STRIKES Defendant Marjorie Wight's innocent spouse defense. Signed by U.S. District Judge John C Coughenour. (TH)

THE HONORABLE JOHN C. COUGHENOUR

1
2
3
4
5
6

UNITED STATES DISTRICT COURT
WESTERN DISTRICT OF WASHINGTON
AT SEATTLE

7
8
9

UNITED STATES OF AMERICA,

10

Plaintiff,

ORDER

v.

11
12

CASE NO. C17-1556-JCC

MARJORIE WIGHT, et al.,

13

Defendants.

14
15

This matter comes before the Court on Plaintiff’s motion to strike Plaintiff’s innocent

16

spouse affirmative defense (Dkt. No. 28). Having thoroughly considered the parties’ briefing and

17

the relevant record, the Court GRANTS the motion for the reasons explained herein.

18

The Government filed a complaint with this Court seeking to foreclose a federal tax lien

19

against Defendant Marjorie Wight using property located in Kenmore, Washington. (Dkt. No. 1

20

at 3.) The Government alleges Defendant fraudulently transferred the property, which she

21

received from her sister’s estate, to her nephew in order to obstruct the Government’s efforts to

22

enforce its 2001 judgement. (Id. at 2.) In answering the Government’s complaint, Defendant

23

alleged she was an innocent spouse and qualified for the relief afforded by 26 U.S.C. section 66.

24

(Dkt. No. 18 at 6–7.) The Government moves to strike this affirmative defense because this

25

Court lacks subject matter jurisdiction to hear this defense. (Dkt. No. 28). Defendant failed to file

26

a response in opposition, which the Court views as an “admission that the motion has merit.”
ORDER
C17-1556-JCC
PAGE - 1

1
2

W.D. Wash. Local Civ. R. 7(b)(2).
Therefore, the Court GRANTS Plaintiff’s motion (Dkt. No. 28). The Court STRIKES

3

Defendant Marjorie Wight’s innocent spouse defense.

4

DATED this 7th day of February 2018.

A

5
6
7

John C. Coughenour
UNITED STATES DISTRICT JUDGE

8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
ORDER
C17-1556-JCC
PAGE - 2