United States v. Rivera
Decision Date | 30 June 2015 |
Docket Number | No. CIV 14-0579 JB/CG,CIV 14-0579 JB/CG |
Court | U.S. District Court — District of New Mexico |
Parties | UNITED 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.
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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