United States of America v. Enkevort et al

Filing 33

ORDER signed by Judge Lynn Adelman on 11/27/2013 granting 25 Motion for Summary Judgment on count III; plaintiff has 14 days from the date of this order to submit a proposed judgment on counts I and II of the complaint and a judgment of foreclosure under count III. The other parties have 14 days from the date plaintiff submits the proposed judgment to file objections to it. (cc: all counsel) (nts)

UNITED STATES DISTRICT COURT
EASTERN DISTRICT OF WISCONSIN

UNITED STATES OF AMERICA,
Plaintiff,
v.

Case No. 12-CV-01036

RANDALL VAN ENKEVORT,
BRADLEY VAN ENKEVORT,
WISCONSIN DEPARTMENT OF REVENUE,
and BAYCARE AURORA, LLC,
Defendants.

DECISION AND ORDER
Plaintiff, the United States of America, filed this lawsuit against defendant Randall
Van Enkevort (“defendant”) to reduce to judgment certain unpaid federal tax assessments
made against defendant and foreclose on federal tax liens. The tax liens are on a parcel
of land located in Waupaca, County, Wisconsin. Defendant owns one half of the parcel of
land, and Bradley Van Enkevort owns the other half. Plaintiff named Bradley Van Enkevort
as a defendant on account of his interest in the land. Plaintiff also named the Wisconsin
Department of Revenue (“WDOR”) and Baycare Aurora, LLC (“Baycare”) as defendants
because they also have liens on the real property.
Count I of the complaint seeks to reduce to judgment income tax assessments
against defendant in the amount of $235,870.28, plus interest and statutory additions
according to law from June 25, 2012, until paid. Count II seeks to reduce to judgment trust
fund penalty assessments against defendant in the amount of $116,343.61, plus additional
accruals in accordance with law, related to defendant’s work with Excel Coating Inc. and

Excel Coatings of Utah Inc. in Clintonville, Wisconsin. Defendant concedes that he owes
both of these debts, and he has stipulated to the entry of judgment on Counts I and II.
The last count of the complaint, Count III, is the claim for foreclosure of the tax liens
on defendant’s real property. If the property is sold, the parties agree that Bradley Van
Enkevort is entitled to one half of the proceeds from any sale, and plaintiff and the WDOR
and Baycare have reached a stipulation as to the priority of their liens on the other half of
the proceeds. (See Stipulation as to the Priority of Liens, ECF No. 24.) Thus, the only
question is whether or not the property should be sold to pay defendant’s tax debts.
On August 30, 2013, plaintiff filed a motion for summary judgment on the lien
foreclosure claim and asked the court to order a sale of defendant’s real property and to
distribute the net sale proceeds in accordance with the parties’ respective interests.
Defendant’s counsel filed a letter on September 30, 2013, indicating that he was not going
to file a brief in opposition to the motion, and Bradley Van Enkevort has not filed any
response. Therefore, the motion is unopposed and I will grant it. See Civil L.R. 7(d) (E.D.
Wis.) (“Failure to file a memorandum in opposition to a motion is sufficient cause for the
Court to grant the motion.”).
I will give plaintiff 14 days to file a proposed judgment that addresses the tax debts
owed under Counts I and II of the complaint and the foreclosure of the tax liens under
Count III. The proposed judgment should set out all of the details necessary to comply with
federal law governing judicial sales of real property. See 28 U.S.C. § 2001, 2002. I will give
the other parties 14 days from the date plaintiff files its proposed judgment to file any
objections to the form of the judgment, and I will review any objections before entering final
judgment.
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THEREFORE, IT IS ORDERED that plaintiff’s motion for summary judgment on
Count III of the complaint (Docket #25) is GRANTED.
IT IS FURTHER ORDERED that plaintiff has 14 days from the date of this order to
submit a proposed judgment on Counts I and II of the complaint and judgment of
foreclosure under Count III. The other parties have 14 days from the date plaintiff submits
the proposed judgment to file objections to it.
Dated at Milwaukee, Wisconsin, this 27th day of November, 2013.

s/ Lynn Adelman
LYNN ADELMAN
District Judge

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