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United States v. Thompson

United States District Court, D. Oregon

November 15, 2018

UNITED STATES OF AMERICA, Plaintiff,
v.
WILLIAM C. THOMPSON; MINHTAM THOMPSON; LITECLAY, INC.; MERDO, INC.; BRANCETON, INC.; and DECORATIVE METAL SERVICES, INC., Defendants.

          OPINION AND ORDER

          ANNA J. BROWN, UNITED STATES SENIOR DISTRICT JUDGE

         This matter comes before the Court on the parties' Joint Motion (#109) for Order of Foreclosure. For the reasons that follow, the Court GRANTS in part and DENIES in part the parties' Motion.

         BACKGROUND

         On May 22, 2017, Plaintiff filed a Complaint in this Court against William C. Thompson; Minhtam Thompson; Liteclay, Inc.; Merdo, Inc.; Branceton, Inc.; Decorative Metal Services, Inc.; and Washington County, Oregon, in which Plaintiff sought a judgment against William Thompson for his unpaid federal-tax liabilities including penalties and interest. Plaintiff also sought a determination that William Thompson is the true owner of the Newberg Property or, in the alternative, that William Thompson is the co-owner of the Newberg Property.

         On July 17, 2017, the Court entered default against Defendant Decorative Metal Services.

         On July 21, 2017, the Court entered an Order Approving Stipulation Between United States and Washington County in which Washington County was “excused from any further participation in this case.” On July 24, 2017, the Court entered default against Defendant Branceton, Inc. After this default the only remaining parties in this matter were William Thompson, Minhtam Thompson, Liteclay, and Merdo.

         On April 16, 2018, Plaintiff filed a Motion for Partial Summary Judgment seeking a judgment against William Thompson for his unpaid federal tax liabilities. The Court granted Plaintiff's Motion on June 13, 2018, and concluded William Thompson is liable for the taxes, penalties, and interest set out in the Complaint.

         On November 2, 2018, the parties filed a Notice of Settlement in which they advised the Court that this matter had settled as follows:

Minhtam Thompson will pay the United States $500, 000 on or before April 15, 2020, and the United States will not foreclose its liens on the property (and the United States will agree that William Thompson has no interest in the property), if Minhtam Thompson does so.

         On November 2, 2018, Plaintiff filed a Motion (#110) for Entry of Judgment and the parties filed a Joint Motion (#109) for Order of Foreclosure.

         On November 6, 2018, the Court granted Plaintiff's Motion for Entry of Judgment and entered a Judgment in this matter in Plaintiff's favor and against William Thompson for taxes, interest, and statutory additions for the tax years at issue. The Court took the parties' Joint Motion for Order of Foreclosure under advisement.

         On November 14, 2018, the parties filed a Joint Statement on Status of Corporate Defendants in which they advised the Court that Liteclay and Merdo “are signatories to the settlement agreement, and the agreement fully disposes of the United States' claims against them.”

         DISCUSSION

         In the parties' Joint Motion for Order of Foreclosure the parties agree the sole remaining issue in this matter is “the true ownership of the Newberg Property, ” which affects whether Plaintiff is ...


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