Opinion
6:24-cv-00069-ADA-DTG
07-02-2024
UNITED STATES OF AMERICA, Plaintiff, v. MEGAN T BLAYDES, individually and as Independent Co-Administrator of the Estate of Frank R. Blaydes, III (deceased); FRANK R. BLAYDES, IV, individually and as Independent Co-Administrator of the Estate of Frank R. Blaydes, III (deceased); and MICHAEL BREWER, Robertson County Tax Assessor-Collector Defendants.
HONORABLE ALAN D ALBRIGHT, UNITED STATES DISTRICT JUDGE
REPORT AND RECOMMENDATION OF THE UNITED STATES MAGISTRATE JUDGE
DEREK T. GILLILAND UNITED STATES MAGISTRATE JUDGE
This Report and Recommendation is submitted to the Court pursuant to 28 U.S.C. § 636(b)(1)(C), Fed.R.Civ.P. 72(b), and Rules 1(f) and 4(b) of Appendix C of the Local Rules of the United States District Court for the Western District of Texas, Local Rules for the Assignment of Duties to United States Magistrate Judges. Before the Court is the United States' Motion for Default Judgment Against Defendants Megan T. Blaydes and Frank R. Blaydes, IV (ECF No. 14). After careful consideration of the briefs, arguments of counsel at the June 25, 2024, hearing, and the applicable law, the Court RECOMMENDS that the Motion be GRANTED.
It is therefore RECOMMNENDED that:
1. The Motion be GRANTED;
2. Final Judgment be ENTERED in favor of the United States jointly and severally against Defendants Megan T. Blaydes and Frank R. Blaydes, IV, in their respective capacities as Independent Co-Administrators of the Estate of Frank R. Blaydes, IV, for Frank R. Blaydes, III's federal income and self-employment tax liabilities arising out of tax years 2009, 2010, 2011, 2012, 2013, 2014, and 2015, in the total amount of $305,100.04 as of May 15, 2024, plus prejudgment and post-judgment interest at the rates set forth in 26 U.S.C. §§ 6601, 6621, and 28 U.S.C. § 1961(c); and
3. Pursuant to 26 U.S.C. §§ 6321, 6322, and 6323, the United States has valid, subsisting, and enforceable tax liens against Frank R. Blaydes, III (deceased) for each of the tax years listed above in paragraph 2. The liens attach to all property and rights to property, both real and personal, of the Estate of Frank R. Blaydes, III, including the real property located at 601 South Pine Street, Calvert, Texas 77837 (the “Subject Property”), which is further described in the Robertson County, Texas, deed records as:
BEING all of Lots Six (6), Seven (7), and Eight (8) in Block Numbered Eleven (11) in the City of Calvert, Robertson County, Texas, according to the map and plat of said city as the same appears of record in Vol. 3, Page 285, Deed Records of Robertson County, Texas, and being the same property as described in Deed dated June 27, 1988 from Roy L. Henry, Receiver to Ray W. Hamilton and his wife, Sabrina L. Hamilton, recorded in Volume 516, Page 540, Public Records of Robertson County, Texas.
4. Any interests of Defendants Megan T. Blaydes and Frank R. Blaydes, IV in the Subject Property are junior to the tax lien interests of the United States.
5. Pursuant to 26 U.S.C. § 6323(b)(6), any ad valorem lien interests of Defendant Michael Brewer, in his official capacity as the Robertson County Tax Assessor-Collector, including all Taxing Authorities on behalf of whom he is responsible for collecting, upon the Subject Property have priority over the United States' federal tax lien interests at issue in this case; and
6. In accordance with an Order of Sale to be submitted by the United States, the United States may foreclose and sell the Subject Property free and clear of all rights, titles, claims, liens, and interests of the parties, including any rights of redemption, with the proceeds of such sale distributed: first, to pay the costs and expenses of the sale, including any costs and expenses incurred to secure and maintain the Subject Property; second, to Defendant Michael Brewer, Robertson County, Texas, Tax Assessor-Collector to pay any real property taxes due and owing which are entitled to priority under 26 U.S.C. § 6323(b)(6); third, to the United States to pay the satisfy its federal tax liens for the tax liabilities at issue in this suit; and fourth, to Defendants Megan T. Blaydes and Frank R. Blaydes (in equal shares, to the extent proceeds remain).
RECOMMENDATION
For the above reasons, it is the RECOMMENDATION of the United States Magistrate Judge to the United States District Judge that the Motion be GRANTED.
OBJECTIONS
The parties may wish to file objections to this Report and Recommendation. Parties filing objections must specifically identify those findings or recommendations to which they object. The District Court need not consider frivolous, conclusive, or general objections. See Battle v. U.S. Parole Comm'n, 834 F.2d 419, 421 (5th Cir. 1987).
A party's failure to file written objections to the proposed findings and recommendations contained in this Report within fourteen (14) days after the party is served with a copy of the Report shall bar that party from de novo review by the District Court of the proposed findings and recommendations in the Report. See 28 U.S.C. § 636(b)(1)(C); Thomas v Arn, 474 U.S. 140, 150-53 (1985); Douglass v. UnitedServs. Auto. Ass'n, 79 F.3d 1415, 1428-29 (5th Cir. 1996) (en banc). Except upon grounds of plain error, failing to object shall further bar the party from appellate review of unobjected-to proposed factual findings and legal conclusions accepted by the District Court. See 28 U.S.C. § 636(b)(1)(C); Thomas, 474 U.S. at 150-53; Douglass, 79 F.3d at 1428-29.
SIGNED.