Opinion
Civil Action No. 3:03-CV-0391-D.
July 29, 2004
JUDGMENT
For the reasons set out in orders filed today adopting the June 30, 2004 findings, conclusions, and recommendation of the magistrate judge and dismissing plaintiff United States of America's action without prejudice against defendant Covenant Finance, it is ordered and adjudged that plaintiff United States of America have and recover judgment against defendant Daniel L. Schinzing in the sum of $154.848.70, plus all interest and statutory additions that accrue from February 3, 2003 until the amount is paid in full, and that plaintiff United States of America recover judgment against defendant Nancy L. Schinzing in the sum of $59,623.19, plus all interest and statutory additions that accrue from February 3, 2003 until the amount is paid in full.
It is further ordered and adjudged that the United States of America is entitled to foreclose its federal tax liens on the following property (the "Property") and sell the Property to satisfy the tax liabilities of defendants Daniel L. Schinzing and Nancy L. Schinzing:
1248 Willow Wood, Cleburne, Johnson County, Texas 76031, LOT 4, BLOCK 2, PLACID ACRES, City of Cleburne, Johnson County, Texas, according to the Plat filed of record in Volume 1, Page 149, Plat Records, Johnson County, Texas.
The proceeds from the sale of the Property shall be applied first to payment of the reasonable costs of sale, second to satisfy the lien of defendant Washington Mutual, N.A., and, if any proceeds remain, third to satisfy the tax liabilities of Daniel L. Schinzing and Nancy L. Schinzing imposed by this judgment. The United States of America may apply for such other orders or writs as are necessary to carry out its right of foreclosure and sale.
It is further ordered and adjudged that any sales and franchise tax liens filed by the State of Texas do not encumber the Property and that the document purporting to grant Covenant Finance a deed of trust does not encumber the Property.
The counterclaim of defendants Daniel L. Schinzing and Nancy L. Schinzing is dismissed without prejudice for lack of subject matter jurisdiction.
Plaintiff's taxable costs of court, as calculated by the clerk of court, are assessed against defendants Daniel L. Schinzing and Nancy L. Schinzing, jointly and severally.