Opinion
No. 3:00CV00302 GTE
March 8, 2002
ORDER
On October 15, 2001, the Court issued a Memorandum Opinion and various Orders in which it, inter alia, denied the pro se Plaintiffs Motion for Summary Judgment, denied the pro se Plaintiffs Supplemental Motion for Summary Judgment, and granted the Defendant United States' Motion for Summary Judgment. On January 16, 2002, the Court denied the Plaintiffs various motions seeking relief from the order granting summary judgment in favor of the United States.
On January 16, 2002, the Court also noted that it is faced with the task of ascertaining Plaintiffs exact tax liability for 1984 to 1987, with interest and penalties. The Court ordered the parties to submit briefs and other supporting evidence establishing the Plaintiffs exact tax liability, with interest, penalties, and credits, as of March 15, 2002. The United States has submitted a brief and affidavit establishing the Plaintiffs unpaid tax liability as $106,462.29 through March 15, 2002. The Plaintiff has not contested this calculation. Therefore, the Court will enter a judgment in favor of the United States for $106,462.29.
Plaintiffs Motion for Reconsideration of Petitioner's Motion to Stay Proceedings Pending Appeal Because USDC has been Divested of Jurisdiction (Doc. No. 98) will be denied. The Plaintiff asserts that this Court has been divested of jurisdiction over this matter because of the filing of Plaintiffs interlocutory appeal with the United States Court of Appeals for the Fifth Circuit. However, on February 4, 2002, the Fifth Circuit denied the Plaintiffs interlocutory appeal for lack of jurisdiction. Therefore, this Court will deny the Plaintiffs motion for reconsideration.
On February 27, 2002, the Plaintiff filed a Motion to Amend Complaint (Doc. No. 101). Because this Court has already granted summary judgment in favor of the United States, Plaintiffs motion will be denied.
IT IS THEREFORE ORDERED that Plaintiffs Motion for Reconsideration of Petitioner's Motion to Stay Proceedings Pending Appeal Because USDC has been Divested of Jurisdiction be, and it is hereby, DENIED.
Doc. No. 98.
IT IS FURTHER ORDERED that Plaintiffs Motion to Amend Complaint be, and it is hereby, DENIED.
Doc. No. 101.
FINAL JUDGMENT
On October 15, 2001, the Court granted the United States of America's Motion for Summary Judgment and denied all relief requested by Plaintiff's Amended Complaint. The Court subsequently directed the parties to submit briefs on plaintiff's tax delinquencies for years 1984-1987, calculating through March 15, 2002. After reviewing those briefs and all responsive pleadings, it is
ORDERED that the United States recover a judgment against plaintiff; Jose A. Perez, in the amount of $106,462.29, for outstanding federal income tax liabilities for tax years 1984, 1985, 1986 and 1987, with interest and penalty accruals calculated through March 15, 2002. Additional interest and penalties will continue to accrue after March 15, 2002, as provided by law, until the tax liabilities covered by this Judgment are satisfied.