Von Bernuth v. United States

Full title: CHARLES PAIGE VON BERNUTH, Plaintiff, v. UNITED STATES OF AMERICA…

Court: United States District Court, Ninth Circuit, California, C.D. California, Southern Division

Date published: Nov 10, 2010

CV 09-6688 JST (PLAx) (C.D. Cal. Nov. 10, 2010)

Opinion

CHARLES PAIGE VON BERNUTH, Plaintiff, v. UNITED STATES OF AMERICA, Defendant. UNITED STATES OF AMERICA, Counterclaimant, v. CHARLES PAIGE VON BERNUTH, Counterclaim-Defendant. UNITED STATES OF AMERICA, Third Party Plaintiff, v. ERIC PARKINSON, Third Party Defendant. No. CV 09-6688 JST (PLAx). United States District Court, C.D. California, Southern Division. November 10, 2010.

         Andre Birotte Jr., United States Attorney, Sandra R. Brown, Assistant United States Attorney, Chief, Tax Division, Valerie L. Makarewicz CBN 229637, Assistant United States Attorney, Los Angeles, CA, Attorneys for the United States of America.

          JUDGMENT AGAINST PLAINTIFF CHARLES PAIGE VON BERNUTH

          JOSEPHINE STATON TUCKER, District Judge.

         Based on the "ORDER GRANTING THE GOVERNMENT'S MOTION FOR SUMMARY JUDGMENT AND DENYING PLAINTIFF VON BERNUTH'S MOTION FOR SUMMARY JUDGMENT), filed on November 8, 2010 at Docket No. 53, and good cause appearing therefor, IT IS HEREBY ORDERED as follows:

         1. On February 27, 2006, a duly authorized delegate of the Secretary of the Treasury entered assessments against CHARLES PAIGE VON BERNUTH, pursuant to 26 U.S.C. § 6672 in the total amount of $148, 125.58. These assessments against CHARLES PAIGE VON BERNUTH were entered with respect to unpaid payroll taxes of Plaza Entertainment Inc. for the following periods:

         Taxable Period Amount 03/31/98 $23, 423.30 09/30/98 $38, 971.7112/31/98 $30, 917.11 06/30/99 $31, 305.01 09/30/99 $23, 508.45

         2. The following judgment is hereby entered in favor of the UNITED STATES OF AMERICA and against plaintiff and counterclaim-defendant CHARLES PAIGE VON BERNUTH with respect to the complaint and counterclaim for the unpaid payroll taxes of Plaza Entertainment Inc.:

         a. Plaintiff and counterclaim-defendant CHARLES PAIGE VON BERNUTH is not entitled to any refund of the amount collected pursuant to 26 U.S.C. § 6672, including any amount paid for interest, penalties, and/or costs, for the periods enumerated in paragraph 1, above, and requested by plaintiff in his initial "Complaint for Recovery of Taxes, Penalties, and Interest."

         b. Plaintiff and counterclaim-defendant CHARLES PAIGE VON BERNUTH is indebted to the United States of America, as of October 31, 2009, in the amount of $166, 372.37, plus all subsequent statutory accruals, including interest and penalties, costs, and expenses as provided by law, which will continue to accrue until paid in full.

         IT IS SO ORDERED.