Opinion
W-24-CV-00069-ADA
07-24-2024
UNITED STATES OF AMERICA, Plaintiff, v. MEGAN T. BLAYDES, INDIVIDUALLY AND AS INDEPENDENT COADMINISTRATOR 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.
FINAL JUDGMENT AND ORDER ADOPTING MAGISTRATE JUDGE'S REPORT AND RECOMMENDATION
ALAN D ALBRIGHT UNITED STATES DISTRICT JUDGE
Before the Court is the Report and Recommendation of United States Magistrate Judge Derek T. Gilliland. ECF No. 17. The report recommends Plaintiff's Motion for Default Judgment Against Defendants Megan T. Blaydes and Frank R. Blaydes, IV (ECF No. 14) be GRANTED. The report and recommendation was filed on July 2, 2024.
A party may file specific, written objections to the proposed findings and recommendations of the magistrate judge within fourteen days after being served with a copy of the report and recommendation, thereby securing de novo review by the district court. 28 U.S.C. § 636(b); Fed.R.Civ.P. 72(b). As of today, neither party has filed objections.
When no objections are timely filed, a district court reviews the magistrate judge's report and recommendation for clear error. See Fed.R.Civ.P. 72 Advisory Committee's Note (“When no timely objection is filed, the [district] court need only satisfy itself that there is no clear error on the face of the record in order to accept the recommendation.”). The Court has reviewed the report and recommendation and finds no clear error.
IT IS THEREFORE ORDERED that the Report and Recommendation of United States Magistrate Judge Gilliland (ECF No. 17) is ADOPTED.
IT IS FURTHER ORDERED that the United States of America's Motion for Default Judgment Against Megan T. Blaydes and Frank R. Blaydes, IV (ECF No. 14) is GRANTED.
IT IS FURTHER ORDERED that this order shall serve as FINAL JUDGMENT pursuant to Rule 54(b) of the Federal Rules of Civil Procedure only as to Megan T. Blaydes and Frank R. Blaydes, IV.
IT IS FINALLY ORDERED that Final Judgment is hereby 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 pre-judgment and post-judgment interest at the rates set forth in 26 U.S.C. §§ 6601, 6621, and 28 U.S.C. § 1961(c); and
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.
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.
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
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).