U.S. v. Wolfe

Full title: UNITED STATES OF AMERICA, Plaintiff, v. LARRY E.WOLFE, ROCK FALLS SAVINGS…

Court: United States District Court, N.D. Illinois, Western Division

Date published: Mar 27, 2002

Civil No. 00-50349 (N.D. Ill. Mar. 27, 2002)

Opinion

Civil No. 00-50349

March 27, 2002

AMENDED DEFAULT JUDGMENT AGAINST LARRY E. WOLFE.

PHILIP G. REINHARD, United States District Judge

This Court, having previously entered default judgment against the defendant Larry E. Wolfe, upon the motion of the United States to amend that default judgment, hereby enters, pursuant to Rules 55(b) and 60(a) of the Federal Rules of Civil Procedure, the amended judgment by default against the defendant, Larry E. Wolfe, as follows:

1. Judgment by default is entered against Larry E. Wolfe with respect to Count I of the First Amended Complaint, and default judgment thus is entered in favor of the United States and against Larry E. Wolfe for the unpaid assessed balance of his outstanding assessed income tax liability for tax years 1985, 1986 and 1987, plus interest and penalties, in the total amount of $69,596, plus interest accruing after April 10, 2000, pursuant to 26 U.S.C. § 6601, 6621, 6622 and 28 U.S.C. § 1961 (c) until paid.

2. Judgment by default is entered against Larry E. Wolfe with respect to Count II of the First Amended Complaint and the Court hereby adjudges, with respect to Larry E. Wolfe: that the United States' tax liens attach to all the property and rights to property of Larry E. Wolfe; that the purported trust described in the First Amended Complaint is a sham; that all the assets purportedly owned by the purported trust described in the First Amended Complaint, including the property described in the First Amended Complaint, are actually owned by Larry E. Wolfe.

3. Judgment by default is entered against Larry E. Wolfe with respect to Count III of the First Amended Complaint and the Court hereby adjudges, with respect to Larry E. Wolfe: that the United States' tax liens attach to all the property and rights to property of Larry E. Wolfe; that the Trust described in the First Amended Complaint holds all of its assets, including the property described in the First Amended Complaint, as the nominee of Larry E. Wolfe.

4. Judgment by default is entered against Larry E. Wolfe with respect to Count IV of the First Amended Complaint and the Court hereby adjudges, with respect to Larry E. Wolfe: that the United States' tax liens attach to all the property and rights to property of Larry E. Wolfe; that the Trust described in the First Amended Complaint is the alter-ego of Larry E. Wolfe; that all assets titled in the name of the Trust described in the First Amended Complaint, including the property described in the First Amended Complaint, are actually owned by Larry E. Wolfe.

5. Judgment by default is entered against Larry E. Wolfe with respect to Count V of the First Amended Complaint, and the Court hereby adjudges, with respect to Larry E. Wolfe: that the United States' tax liens attach to all the property and rights to property of Larry E. Wolfe; that the conveyances of the property described in the First Amended Complaint to the Trust described in the First Amended Complaint were fraudulent as to the rights of the United States; that Larry E. Wolfe is the actual owner of the property described in the First Amended Complaint.