United States v. Rivera

Decision Date30 June 2015
Docket NumberNo. CIV 14-0579 JB/CG,CIV 14-0579 JB/CG
CourtU.S. District Court — District of New Mexico
PartiesUNITED STATES OF AMERICA, Plaintiff, v. ROBERT L. RIVERA, LINDA K. RIVERA, and the NEW MEXICO DEPARTMENT OF TAXATION AND REVENUE, Defendants.

UNITED STATES OF AMERICA, Plaintiff,
v.
ROBERT L. RIVERA, LINDA K. RIVERA,
and the NEW MEXICO DEPARTMENT OF TAXATION AND REVENUE, Defendants.

No. CIV 14-0579 JB/CG

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF NEW MEXICO

June 30, 2015


MEMORANDUM OPINION AND ORDER

THIS MATTER comes before the Court on the United States' Motion for Default Judgment or in the Alternative Motion for Summary Judgment and Memorandum in Support, filed October 30, 2014 (Doc. 15)("Motion"). The Court held a hearing on January 27, 2015. The primary issues are: (i) whether the Court can enter a default against Defendants Robert Rivera and Linda Rivera, where they have defended themselves exclusively with frivolous, tax-protestor arguments; and (ii) whether the Court should grant summary judgment in Plaintiff United States of America's favor, award the United States damages for the Riveras' unpaid federal income taxes and civil penalties, and order the judicial sale of the Riveras' property, which is subject to a federal tax lien. The Court will not enter a default, because the Riveras have "ple[]d or otherwise defend[ed]" themselves, however bizarrely, by mailing various cryptic documents to the Court and by appearing, however briefly, at the hearing that the Court held on the Motion. The Court will, however, grant summary judgment in the United States' favor. The Riveras do not dispute any of the United States' factual averments, and the United States

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supports those averments with evidence that would suffice to carry its burden of production at trial. The Riveras have no cognizable legal defenses, and summary judgment is thus appropriate.

FACTUAL BACKGROUND

The Riveras are a married couple with property in Sandoval County, New Mexico. See Declaration of Tim Lyons in Support of United States' Motion for Default Judgment or in the Alternative Motion for Summary Judgment ¶ 5, at 2, filed October 30, 2014 (Doc. 15-44) ("Lyons Decl."). A delegate of the Secretary of the Treasury made the following assessments of unpaid federal income taxes against the Riveras -- and provided them with notice and an opportunity to pay for the years 1995 through 2009, 2011, and 2012. See Motion ¶ 1, at 4 (setting forth this fact); Certificate of Official Record, filed October 30, 2014 (Doc. 15-1); Certificate of Official Record, filed October 30, 2014 (Doc. 15-2); Certificate of Official Record, filed October 30, 2014 (Doc. 15-3); Certificate of Official Record, filed October 30, 2014 (Doc. 15-4); Certificate of Official Record, filed October 30, 2014 (Doc. 15-5); Certificate of Official Record, filed October 30, 2014 (Doc. 15-6); Certificate of Official Record, filed October 30, 2014 (Doc. 15-7); Certificate of Official Record, filed October 30, 2014 (Doc. 15-8); Certificate of Official Record, filed October 30, 2014 (Doc. 15-9); Certificate of Official Record, filed October 30, 2014 (Doc. 15-10); Certificate of Official Record, filed October 30, 2014 (Doc. 15-11); Certificate of Official Record, filed October 30, 2014 (Doc. 15-12); Certificate of Official Record, filed October 30, 2014 (Doc. 15-13); Certificate of Official Record, filed October 30, 2014 (Doc. 15-14); Certificate of Official Record, filed October 30, 2014 (Doc. 15-15); Certificate of Official Record, filed October 30, 2014 (Doc. 15-16); Certificate of Official

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Record, filed October 30, 2014 (Doc. 15-17)(collectively, "Select Certificates").1 The Court will summarize these assessments in tabular form:

Type
of Tax
Tax
Period
Date of Assessment
Amount Due Through
June 16, 2014
Date That the United
States Filed Tax Lien
1040
1995
December 11, 2006
$19,336.73
July 1, 2013
1040
1996
December 11, 2006
$44,011.79
July 1, 2013
1040
1997
December 11, 2006
$43,256.09
July 1, 2013
1040
1998
December 11, 2006
$157,505.21
July 1, 2013
1040
1999
December 11, 2006
$235,787.55
July 1, 2013
1040
2000
December 11, 2006
$97,774.67
July 1, 2013
1040
2001
April 7, 2008
$97,724.72
July 1, 2013
1040
2002
April 7, 2008
$107,796.49
July 1, 2013
1040
2003
April 7, 2008
$76,665.57
July 1, 2013
1040
2004
April 7, 2008
$85,844.29
July 1, 2013
1040
2005
May 25, 2009
$78,042.76
July 1, 2013
1040
2006
May 25, 2009
$80,543.12
July 1, 2013
1040
2007
July 2, 2012
$109,469.98
August 1, 2012
1040
2008
April 12, 2010
$59,418.63
June 15, 2010
1040
2009
June 28, 2010
$29,999.86
November 29, 2010
1040
2011
May 28, 2012
$7,103.75
August 1, 2012
1040
2012
April 22, 2013
$23,955.99
June 10, 2013
Total:
$1,327,237.10

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See Select Certificates.

Despite notice of the assessments described in the preceding paragraph and table, and the United States' continued demands for payment, the Riveras have failed to fully pay the assessments and are indebted to the United States for the unpaid balance of the assessments -- less payments and credits, plus accruals, including statutory interest and applicable penalties -- as of June 16, 2014, in the aggregate amount of $1,327,237.10, plus interest and other additions to tax allowed by law accruing thereafter. See Motion ¶ 2, at 5 (setting forth this fact); Internal Revenue Service Account Transcript, filed June 24, 2014 (Doc. 1-1); Internal Revenue Service Account Transcript, filed June 24, 2014 (Doc. 1-2); Internal Revenue Service Account Transcript, filed June 24, 2014 (Doc. 1-3); Internal Revenue Service Account Transcript, filed June 24, 2014 (Doc. 1-4); Internal Revenue Service Account Transcript, filed June 24, 2014 (Doc. 1-5); Internal Revenue Service Account Transcript, filed June 24, 2014 (Doc. 1-6); Internal Revenue Service Account Transcript, filed June 24, 2014 (Doc. 1-7); Internal Revenue Service Account Transcript, filed June 24, 2014 (Doc. 1-8); Internal Revenue Service Account Transcript, filed June 24, 2014 (Doc. 1-9); Internal Revenue Service Account Transcript, filed June 24, 2014 (Doc. 1-10); Internal Revenue Service Account Transcript, filed June 24, 2014 (Doc. 1-11); Internal Revenue Service Account Transcript, filed June 24, 2014 (Doc. 1-12); Internal Revenue Service Account Transcript, filed June 24, 2014 (Doc. 1-13); Internal Revenue Service Account Transcript, filed June 24, 2014 (Doc. 1-14); Internal Revenue Service Account Transcript, filed June 24, 2014 (Doc. 1-15); Internal Revenue Service Account Transcript, filed June 24, 2014 (Doc. 1-16); Internal Revenue Service Account Transcript, filed June 24, 2014 (Doc. 1-17).

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The United States Treasury also assessed the...

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