Opinion
2:20-cv-02490-JHS
07-13-2022
UNITED STATES, Plaintiff, v. LORIE B. SHARPE, Defendant,
JUDGEMENT
HONORABLE JOEL H. SLOMSKY, UNITED STATES DISTRICT JUDGE
Upon consideration of the United States' Motion for Summary Judgment (Doc. No. 30), and for good cause shown, the Court hereby grants the motion. Accordingly, the Court hereby orders, adjudges and decrees that:
1. The IRS erroneously issued Lorie B. Sharpe a refund of $27,345.89 on May 28, 2015 for her 2014 income tax year;
2. Judgment is entered against Lorie B. Sharpe for the erroneous refund for the 2014 tax year in the amount of $27,345.89 as of May 28, 2015, plus interest and other statutory additions accruing according to law after that date until paid in full;
3. The IRS erroneously issued Lorie B. Sharpe a refund of $425,458 on April 13, 2016 for her 2015 income tax year;
4. Judgment is entered against Lorie B. Sharpe for the erroneous refund for the 2015 tax year in the amount of $425,458 as of April 13, 2016, plus interest and other statutory additions accruing according to law after that date until paid in full;
5. Judgment is entered against Lorie B. Sharpe for the civil penalties for filing frivolous returns for the 2012 through 2016 tax years in the amount of $36,751.10 as of January 17, 2022, plus interest and other statutory additions accruing according to law after that date until paid in full; and
6. Judgment is entered against Lorie B. Sharpe for unpaid income taxes for 2013 in the amount of $65,010.51 as of January 17, 2022, plus interest and other statutory additions accruing according to law after that date until paid in full.
SO ORDERED.