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United States v. Latney's Funeral Home, Inc.

United States District Court, District of Columbia

April 10, 2013

UNITED STATES, Plaintiff,
v.
LATNEY'S FUNERAL HOME, INC. et al., Defendants

Re Document No.: 21.

For UNITED STATES OF AMERICA DEPARTMENT OF JUSTICE, Plaintiff: Beatriz T. Saiz, Benjamin J. Weir, Thomas J. Jaworski, LEAD ATTORNEYS, U.S. DEPARTMENT OF JUSTICE, Tax Division, Washington, DC.

For LATNEY'S FUNERAL HOME, INC., CAROL E. LATNEY-SOLOMON, JOHN W. LATNEY, Defendants: Wendell C. Robinson, LEAD ATTORNEY, LAW OFFICES OF WENDELL C. ROBINSON, Washington, DC.

OPINION

Page 74

RUDOLPH CONTRERAS, United States District Judge.

MEMORANDUM OPINION

Granting the United States' Unopposed Motion for Partial Summary Judgment

I. INTRODUCTION

The government alleges that Latney's Funeral Home, Inc. (" LFHI" ) failed to pay certain federal taxes for the better part of a decade. Now before the court is the government's motion for partial summary judgment, which asks this court to reduce the IRS's assessments of LFHI's tax liability into a judgment. LFHI did not file an opposition, and its deadline to do so has passed. Because the government has shown its entitlement to relief, the court grants its motion.

II. FACTUAL AND PROCEDURAL BACKGROUND

Carol E. Latney-Solomon and John W. Latney are alleged to operate a funeral home in the District of Columbia known as Latney's Funeral Home, Inc. Compl. ¶ ¶ 10-12. The government alleges that LFHI failed to pay $1,009,871 in federal income and social security taxes between September 1999 and March 2009. Id. ¶ ¶ 15-18. In addition, the government alleges that LFHI failed to pay $60,322 in federal unemployment taxes between December 1999 and December 2008. Id. ¶ ¶ 21-24. The government also alleges that LFHI owes $28,062 in civil penalties under 26 U.S.C. § 6721 for its intentional failure to file W-2 Wage and Tax statements in 2002. Compl. ¶ ¶ 25-29. The government's complaint lists four counts: Count I (Reduce Employment Tax Assessments to Judgment); Count II (Reduce Unemployment Tax Assessments to Judgment); Count III (Reduce Civil Tax Penalties to Judgment);

Page 75

Count IV (Permanent Injunction).

LFHI was served with the suit, retained counsel, and initially defended this action by answering and consenting to the entry of a preliminary injunction. Since then, LFHI has not played an active part in this litigation and did not attend a status conference held by the court on September 18, 2012. The government filed a motion for partial summary judgment, which asks the court to enter a judgment on Counts I-III; at this point in time, the government has not yet moved for a permanent injunction. LFHI has not ...


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