Opinion
Civil Action 5:22-cv-1319 (GTS/ATB)
06-05-2023
UNITED STATES OF AMERICA, Plaintiff v. SCOTT D. WHITMORE, Defendant.
ORDER
GLENN T. SUDDABY, U.S. DISTRICT JUDGE.
Defendant Scott D. Whitmore, having failed to plead or otherwise defend in this action and his default having been entered; and, Upon motion of Plaintiff United States of America, and upon the sworn declarations attached to the motion:
IT IS HEREBY ORDERED, ADJUDGED, AND DECREED that the defendant Scott D. Whitmore is personally liable to the United States of America for federal income taxes and interest for the tax years 2014 through 2017 inclusive, in the amount of $187,365.98, plus statutory additions and interest accruing from and after May 12, 2023, including interest pursuant to 26 U.S.C. §§ 6601, 6621, and 6622, and with interest to continue accruing after the judgment at the rates therein provided as incorporated in 28 U.S.C. § 1961(c), until such amount has been fully paid, said liabilities being excepted from defendant's bankruptcy discharge pursuant to 11 U.S.C. § 523(a)(1)(C).
IT IS FURTHER ORDERED, ADJUDGED AND DECREED that the federal tax liens that arose in respect to the assessment of the income tax liabilities of defendant Scott D. Whitmore for the 2014 through 2017 tax years remain valid liens against his pre-bankruptcy property and rights to property, including the Real Property commonly known as 205 Cobb Drive, Lacona, New York, and with a legal description set out below in “Schedule ‘A,'” and include penalties and interest on penalties which, together with the taxes and interest on taxes, totaled $226,156.61 as of the bankruptcy petition date and now total $238,986.83 as of May 12, 2023, plus interest accruing hereafter.
IT IS FURTHER ORDERED, ADJUDGED AND DECREED that the defendant Scott D. Whitmore is also personally liable to the United States of America for federal income taxes, penalties, and interest for the tax years 2018 and 2019 in the total amount of $26,144.09, plus statutory additions and interest accruing from and after May 12, 2023, including interest pursuant to 26 U.S.C. §§ 6601, 6621, and 6622, and with interest to continue accruing after the judgment at the rates therein provided as incorporated in 28 U.S.C. § 1961(c), until such amount has been fully paid.
SCHEDULE "A"