United States of America v. McCloskey et al

Filing 29

STIPULATED JUDGMENT in favor of United States of America against Mary C. McCloskey in the amount of $ 506,780.99. Signed by Judge William M. Conley on 5/2/11. (rep)

Case: 3:10-cv-00039-wmc Document #: 28

Filed: 03/28/11

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IN THE UNITED STATES DISTRICT COURT FOR THE
WESTERN DISTRICT OF WISCONSIN
UNITED STATES OF AMERICA,

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Plaintiff,

v.

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MARY C. MCCLOSKEY, individually and as
personal representative of the Estate of
Donald G. McCloskey, and as Trustee ofthe
Donald G. McCloskey and Mary C. McCloskey
Revocable Living Trust; and Bank of Sun Prairie
Defendants.

Civil No. 3:10-CV-00039

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STIPULATED JUDGMENT

Plaintiff, the United States of America, and Defendants Mary C. McCloskey, individually
and as the personal representative of the Estate of Donald G. McCloskey, and as Trustee of the
Donald G. McCloskey and Mary C. McCloskey Revocable Living Trust, stipulate and consent to
the following judgment:
1.

Judgment is entered in favor of the United States of America against

the Estate of Donald G. McCloskey for assessed wagering excise taxes for all periods
listed in the government's Complaint: each month from September 1992 through
December 1992, each month in 1993, (except for June, July, and August), each month in
1994, (except for June, July, and August), each month in 1995, (except for June, July, and
August), each month in 1996, (except for June, July, and August), and the month of
January 1997, including accrued interest and other accrued statutory additions, in the
amount of $506,780.99, plus additional interest and statutory additions accruing under
law after December 14, 2009.

Case: 3:10-cv-00039-wmc Document #: 28

2.

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The United States has valid and subsisting federal tax liens that, pursuant to

26 U.S.C. §§ 6321 and 6322, arose at the time of the federal wagering tax assessments
against Donald G. McCloskey and attached at the time of assessment to all property and
rights to property then owned by Donald G. McCloskey (as well as to all of Donald G.
McCloskey's subsequently acquired property and rights to property), including the real
property described as follows:

201 Major Way, Sun Prairie, Wisconsin
Lot Nine (9), Pheasant Run, in the City of Sun Prairie, Dane County, Wisconsin
Hereinafter ("Major Way").
716 Lake Street, Birchwood, Wisconsin
,Lot Six (6), Assessors Plat No, 2, Village of Birchwood.
Lot Seven (7), Assessors Plat No.2, Village of Birchwood, EXCEPTING the
parcel described as follows: Beginning at an iron pipe at the intersection of the
meander line and Northeasterly line of said Lot 7; thence Southeasterly on said
Northeasterly lot line 185.00 feet to the Southeasterly comer of said Lot 7; thence
Westerly on the South line of said Lot 7 a distance of48.00 feet; thence
Northwesterly to the place of beginning.
Hereinafter ("Washburn").
3.

The federal tax liens against the Washburn property are hereby foreclosed, and the

property will be sold, free and clear of the interests of all parties, pursuant to further order
of this Court, with the proceeds to be used to pay costs of sale and then applied to the
taxes described above.
4.

Defendants Mary C. McCloskey, individually and as the personal

representative of the Estate of Donald G. McCloskey, and as Trustee of the Donald G.
McCloskey and Mary C. McCloskey Revocable Living Trust, will cooperate with the

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Case: 3:10-cv-00039-wmc Document #: 28

Filed: 03/28/11

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United States in its attempts to sell Washburn and agree that the United States will collect
100% of the proceeds ofthe sale, without regard to Mrs. McCloskey's marital property
interest. Mrs. McCloskey agrees to remove all of her personal belongings from the
Washburn property no later than April 18, 2011.
5.

The United States will discharge the property located at 201 Major Way from the

tax liens described above.
6.

Count III of the United States' complaint is'voluntarily dismissed.

7.

Count V of the United States' complaint is voluntarily dismissed.

8.

Count II of the United States' complaint is voluntarily dismissed.

9.

Except as provided herein, the United States agrees to release Mary C. McCloskey
from all further liability with respect to the taxes referred to in the Complaint.

10.

Each party shall be liable for its own costs.

11.

Each party shall be liable for its own attorneys' fees.

IT IS STIPULATED AND AGREED.

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Case: 3: 10-cv-00039-wmc Document #: 28

JOHN W. VAUDREUIL
United States Attorney

IRANDABU AU
Trial Attorney, Tax Division
U.S. Department of Justice
P.O. Box 7238 .
Ben Franklin Station
Washington, D.C. 20044
Telephone: [phone]
Fax: [phone]
Attorneys for Plaintiff,
United States of America
Date:

3 -a J-- ;;W II

/?zr-~ C. m c ~

MAR C. MCCLOSKEY, Defendant

201 Major Way

Sun Prairie, WI

Date:

3 -.;l5 - /I

SO ORDERED:

Filed: 03/28/11

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