U.S. v. Hopkins

7 Citing cases

  1. U.S. v. Zinkon

    CIVIL ACTION NO. 5:06-cv-00726 (S.D.W. Va. Jan. 20, 2009)

    "Innocent third parties thus receive compensation for the sale of their interests." United States v. Hopkins, 859 F. Supp. 208, 212 (S.D. W. Va. 1994) (Copenhaver, J.) (citing Rodgers, 461 U.S. at 693-94). Defendants have failed to respond the United States' second motion for summary judgment and no evidence on the record rebuts the United States' factual allegations.

  2. U.S. v. Greer

    360 F. Supp. 2d 760 (W.D.N.C. 2005)   Cited 1 times

    To prove a prima facie case of tax liability, the Government need only provide certified copies of Form 4340 certificates of assessments. United States v.Pomponio, 635 F.2d 293, 296 (4th Cir. 1980); UnitedStates v. Hopkins, 859 F. Supp. 208, 211 (S.D.W. Va. 1994). The Government's assessment of tax liability is presumptively correct; to defeat its motion for summary judgment, the burden is on the taxpayer to overcome this presumption and put forth evidence that there is a genuine issue of material fact that the assessment was invalid or that the amount assessed was erroneous.

  3. Falbo v. Falbo

    Civil Action No. 2:17-cv-04046 (S.D.W. Va. Jul. 17, 2018)

    The United States has established a prima facie case of Albert Falbo's federal tax liability. A federal tax lien against a person arises after an assessment and a demand for payment have been made to the person and the person does not pay. See 26 U.S.C. §§ 6321, 6322; see also United States v. Hopkins, 859 F. Supp. 208, 211 (S.D. W. Va. 1994) (Copenhaver, Jr., J.) (quoting United States v. Nat'l Bank of Commerce, 472 U.S. 713, 719 (1985)). As the Supreme Court of the United States has explained, "[a]n 'assessment' amounts to an [Internal Revenue Service] determination that a taxpayer owes the Federal Government a certain amount of unpaid taxes. It is well established in the tax law that an assessment is entitled to a legal presumption of correctness."

  4. United States v. O'Shea

    CIVIL ACTION NO. 5:12-cv-04075 (S.D.W. Va. Feb. 20, 2015)

    Although the O'Sheas now suggest that the assessments are inaccurate, the time for such contentions is long past. (Def.'s Proposed Findings of Fact and Conclusions of Law, 2-3.) IRS Form 4340 certificates of assessment are prima facie evidence in support of the alleged tax liabilities. See United States v. Fior D'Italia, Inc., 536 U.S. 238, 242 (2002) (explaining that the assessment is presumptively correct); United States v. Hopkins, 859 F. Supp. 208, 211 (S. D. W. Va. 1994) (Copenhaver, J.) (citing United States v. Pomponio, 635 F.2d 293, 296 (4th Cir.1980)). The Court notes also that the Government's Exhibits 30 and 31 do include an explanation of the assessments.

  5. U.S. v. Whelan

    554 F. Supp. 2d 621 (S.D.W. Va. 2008)

    "Innocent third parties[, such as Defendants here,] thus receive compensation for the sale of their interests." United States v. Hopkins, 859 F. Supp. 208, 212 (S.D. W. Va. 1994) (Copenhaver, J.) (citing Rodgers, 461 U.S. at 693-94). IV. CONCLUSION

  6. U.S. v. BUCY

    Civil Action No. 5:06-00387 (S.D.W. Va. Nov. 6, 2007)   Cited 2 times
    Finding that the United States timely filed its tax proceeding because the limitation period was triggered by filing suit eight days prior to the period's expiration

    See United States v. Pomponio, 635 F.2d 293, 296 (4th Cir. 1980). By providing certified copies of the Form 4340 Certificates of Assessment, which were sent to Defendants for the respective tax years, the United States has established a prima facie case in support of the tax liabilities charged in the Amended Complaint. See Pomponio, 635 F.2d at 296; United States v. Hopkins, 859 F.Supp. 208, 211 (S.D. W.Va. 1994). Although Defendants allege that the United States failed to credit $71,673.50 received in payments and levies, the Certificates of Assessment demonstrate that the payments were reflected as credits in various tax years.

  7. U.S. v. Greer

    Civil No. 1:03CV223 (W.D.N.C. Apr. 20, 2005)

    26 U.S.C. 6213(c); St. JosephLease Capital Corp., 235 F.3d at 888. Once this assessment is made, it is considered to prove a prima facie case of tax liability in a civil suit to reduce the tax liability to a judgment and collect through such means as foreclosure. SeeUnited States v. Pomponio, 635 F.2d 293, 296 (4th Cir. 1980); United States v. Hopkins, 859 F.Supp. 208, 211 (S.D. W.Va. 1994). A taxpayer subject to such a suit may raise a defense that the amount of the assessment is erroneous, but he has the burden of putting forth evidence of such an error outside of his own self serving statements and conclusions. Pomponio, 635 F.2d at 296; Lehnhardt v. United States, 1993 WL 218906, *3 (M.D.N.C. 1993).