US v. Tranakos, Civ. A. No. 1:88-cv-1437-MHS.

• Decision Date: 09 October 1991
• Docket Number: Civ. A. No. 1:88-cv-1437-MHS.
• Citation: 778 F. Supp. 1220
• Parties: UNITED STATES of America, Plaintiff, v. Arthur P. TRANAKOS, et al., Defendants.
• Court: U.S. District Court — Northern District of Georgia

778 F. Supp. 1220

UNITED STATES of America, Plaintiff,
v.
Arthur P. TRANAKOS, et al., Defendants.

Civ. A. No. 1:88-cv-1437-MHS.

United States District Court, N.D. Georgia, Atlanta Division.

October 9, 1991.

778 F. Supp. 1221

Sharon Douglas Stokes, Office of U.S. Atty., N.D. Ga., Atlanta, Ga., Carl Q. Carter, U.S. Dept. of Justice, Tax Div., Washington, D.C., pro hac vice, for plaintiff.

Arthur P. Tranakos, pro se.

David Jewett Llewellyn, Office of David J. Llewellyn, Atlanta, Ga., for defendant Sarah B. Tranakos.

778 F. Supp. 1222

ORDER

SHOOB, District Judge.

This matter is presently before the Court on the Government's motion for partial summary judgment and defendant Sarah B. Tranakos's motion for summary judgment. For the reasons stated below, the Court will grant the Government's motion and grant in part and deny in part defendant's motion.

DISCUSSION

1. Summary Judgment Standard

Rule 56(c) of the Federal Rules of Civil Procedure provides that summary judgment shall be rendered if "there is no genuine issue as to any material fact ... and the moving party is entitled to judgment as a matter of law." In ruling on a motion for summary judgment, a court must consider the evidence in the light most favorable to the nonmoving party and resolve all reasonable doubts in favor of the nonmoving party. Rollins v. Tech-South, Inc., 833 F.2d 1525, 1528 (11th Cir. 1987); Barnes v. Southwest Forest Industries, Inc., 814 F.2d 607, 609 (11th Cir. 1987).

The initial burden is on the party moving for summary judgment to demonstrate that the nonmoving party lacks evidence to support an essential element of its claim. Celotex Corp. v. Catrett, 477 U.S. 317, 325, 106 S.Ct. 2548, 2553-54, 91 L.Ed.2d 265 (1986). Once the moving party has met its burden, the party opposing the motion must present evidence that creates a genuine issue of material fact. Id. However, "the mere existence of some alleged factual dispute between the parties will not defeat an otherwise properly supported motion for summary judgment; the requirement is that there be no genuine issue of material fact." Anderson v. Liberty Lobby, Inc., 477 U.S. 242 at 248, 106 S.Ct. 2505 at 2510, 91 L.Ed.2d 202 (1986) (emphasis in original). A dispute is "genuine" "if the evidence is such that a reasonable jury could return a verdict for the moving party." Id. A fact is "material" if it is "identified by the controlling substantive law as an essential element of the nonmoving party's case." Id. Thus, "if the evidence is merely colorable or is not significantly probative, summary judgment may be granted." Id. at 249-50, 106 S.Ct. at 2511 (citations omitted); see Barnes, 814 F.2d at 609 (equating standards for granting summary judgments and directed verdicts).

2. Plaintiff United States Of America's Motion For Partial Summary Judgment

A. Background

On June 16, 1981, August 17, 1981, and October 7, 1982, Arthur P. Tranakos ("Mr. Tranakos") filed income tax returns for, respectively, the years 1975, 1976, 1977, and 1978. On November 19, 1985, the United States Tax Court entered the stipulated decision of Mr. Tranakos and the Internal Revenue Service ("IRS"), finding that Mr. Tranakos owed $95,833.23 for unpaid income taxes and penalties for the years 1975, 1976, 1977, and 1978. See Arthur P. Tranakos v. Commissioner of Internal Revenue, Docket No. 39796-84. Copies of four Certificates of Assessments and Payments, certified as true and correct transcripts by an IRS officer, reflect that Mr. Tranakos was assessed for unpaid income taxes, plus interest and delinquency and negligence penalties, for the years 1975, 1976, 1977, and 1978 on February 25, 1986, and assessed fees and costs on various dates thereafter. The amounts assessed totaled $186,686.05, and, as of January 31, 1990, statutory interest totaled $90,818.89. Copies of five Certificates of Assessments and Payments, also certified as true and correct transcripts by an IRS officer, reflect that Mr. Tranakos was assessed $12,097.51 for unpaid employment taxes, penalties, and interest for the tax quarters 8503, 8506, 8606, 8609, and 8612. A payment in the amount of $1,707.39 was applied on October 28, 1987, against Mr. Tranakos's tax liability for the tax quarter 8503. As of January 31, 1990, statutory interest...