U.S. v. Evans

Full title: UNITED STATES OF AMERICA, Plaintiff, v. WAYNE EVANS, et al., Defendants

Court: United States District Court, E.D. Pennsylvania

Date published: Dec 12, 2001

Civil Action No. 01-CV-2351 (E.D. Pa. Dec. 12, 2001)

Opinion

Civil Action No. 01-CV-2351.

December 12, 2001

MODIFIED JUDGMENT AGAINST WAYNE AND JACQUELINE M. EVANS

Harvey Bartle, III, UNITED STATES DISTRICT JUDGE

Having considered the Motion to Relieve the United States from the Default Judgment Entered Against Defendants Wayne Evans and Jacqueline M. Evans and any opposition thereto, it is this 12th day of December, 2001,

ORDERED that JUDGMENT be and hereby is entered in favor of the United States and against the defendants, Wayne and Jacqueline M. Evans, for unpaid federal income taxes for the years 1991 and 1992 in the total amount of $11,824.08, plus statutory additions accruing thereon according to law after October 17, 2001, until paid in full, and against Wayne Evans for unpaid federal income taxes for the years 1988, 1994, and 1995 in the total amount of $214,429.24, plus statutory additions accruing thereon according to law after October 17, 2001, until paid in full;

ORDERED that the conveyance of property on November 11, 1989 from Wayne Evans to "Wayne and Jacqueline Evans, husband and wife" for a stated consideration of $1.00 is VOID and of no effect against the United States, and that the conveyance is SET ASIDE AS NULL AND VOID;

ORDERED that the federal tax liens in favor of the United States against all property and fights to property belonging to Wayne Evans arising pursuant to 26 U.S.C. § 6321 and 6322 are VALID AND EXISTING LIENS against the Real Property located at 15 Wildflower Lane,

ORDERED that the federal tax liens be FORECLOSED upon the Real Property located at 15 Wildflower Lane, Honey Brook, Pennsylvania owned by Wayne Evans and upon all property and fights to property of Wayne and Jacqueline M. Evans;

ORDERED that defendant Downingtown National Bank has an interest in the Real Property located at 15 Wildflower Lane, Honey Brook, Pennsylvania owned by Wayne Evans that is PRIOR TO and SUPERIOR TO the federal tax liens;

ORDERED that the federal tax liens in favor of the United States are PRIOR TO and SUPERIOR TO all interests in the Real Property located at 15 Wildflower Lane, Honey Brook, Pennsylvania owned by Wayne Evans other than the interest of Downingtown National Bank; and it is further

ORDERED that the Real Property located at 15 Wildflower Lane, Honey Brook, Pennsylvania owned by Wayne Evans be turned over to the Marshal and SOLD, and that the proceeds of the sale be distributed according to an Order of Sale to be approved and ordered by this Court.