United States District Court, D. Oregon
OPINION AND ORDER
J. BROWN, UNITED STATES SENIOR DISTRICT JUDGE
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.
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.
17, 2017, the Court entered default against Defendant
Decorative Metal Services.
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.
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.
November 2, 2018, the parties filed a Notice of Settlement in
which they advised the Court that this matter had settled as
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.
November 2, 2018, Plaintiff filed a Motion (#110) for Entry
of Judgment and the parties filed a Joint Motion (#109) for
Order of Foreclosure.
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.
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.”
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 ...