Filed: Jul. 06, 2015
Latest Update: Jul. 06, 2015
Summary: JUDGMENT REDUCING TAX ASSESSMENTS TO JUDGMENT JOSEPHINE L. STATON , District Judge . Based on the stipulation between plaintiff United States of America and defendants Wade Landscape, Inc., and Robert Wade, Inc., and the previous stipulation entered into between the United States of America and defendants Robert C. Wade (now deceased) and Susan L. Wade on April 24, 2014, and for good cause appearing herein: IT IS ORDERED, ADJUDGED, AND DECREED THAT: FIRST CAUSE OF ACTION: REDUCE FEDERAL
Summary: JUDGMENT REDUCING TAX ASSESSMENTS TO JUDGMENT JOSEPHINE L. STATON , District Judge . Based on the stipulation between plaintiff United States of America and defendants Wade Landscape, Inc., and Robert Wade, Inc., and the previous stipulation entered into between the United States of America and defendants Robert C. Wade (now deceased) and Susan L. Wade on April 24, 2014, and for good cause appearing herein: IT IS ORDERED, ADJUDGED, AND DECREED THAT: FIRST CAUSE OF ACTION: REDUCE FEDERAL T..
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JUDGMENT REDUCING TAX ASSESSMENTS TO JUDGMENT
JOSEPHINE L. STATON, District Judge.
Based on the stipulation between plaintiff United States of America and defendants Wade Landscape, Inc., and Robert Wade, Inc., and the previous stipulation entered into between the United States of America and defendants Robert C. Wade (now deceased) and Susan L. Wade on April 24, 2014, and for good cause appearing herein:
IT IS ORDERED, ADJUDGED, AND DECREED THAT:
FIRST CAUSE OF ACTION: REDUCE FEDERAL TAX ASSESSMENTS TO JUDGMENT AGAINST WADE LANDSCAPE, INC.
1. In its first cause of action, the United States seeks to reduce to judgment the following federal tax assessments against defendant Wade Landscape, Inc.:
Tax Tax Date of Tax Type1
Period Type Assessment Assessed
12/31/2000 Employment 6/13/2005 $6,670.36 T
Taxes (Form $1,500.83 FTF
941) $1,000.54 FTD2
$1,667.59 FTP
$2,286.61 INT
3/31/2003 Employment 8/4/2003 $8,203.08 T
Taxes (Form $1,104.40 FTD
941) $147.25 FTP
$90.40 INT
6/13/2005 $390.12 T
6/30/2003 Employment 9/29/2003 $9,374.62 T
Taxes (Form $714.25 FTD
941) $47.62 FTP
$39.38 INT
9/30/2005 Employment 2/27/2006 $8,103.39 T
Taxes (Form $53.99 FTF
941) $12.00 FTP
$15.09 INT
12/31/2003 Unemployment 2/13/2006 $720.55 T
Taxes (Form $83.86 I
940)
12/31/2004 Unemployment 4/23/2007 $1,683.81 T
$168.38 FTF
Taxes (Form $311.82 FTP
940)
2. The balances due for Wade Landscape, Inc.'s federal employment (Form 941) and unemployment (Form 940) taxes for the periods at issue in plaintiff's first cause of action, with interest and penalties calculated through June 30, 2015, are as follows:
Tax Tax Balance Due as of
Period Type 6/30/2015
12/31/2000 Employment Taxes $15,461.60
(Form 941)
3/31/2003 Employment Taxes $10,646.72
(Form 941)
6/30/2003 Employment Taxes $1,609.55
(Form 941)
9/30/2005 Employment Taxes $1,180.92
(Form 941)
12/31/2003 Unemployment Taxes $1,525.15
(Form 940)
12/31/2004 Unemployment Taxes $3,447.55
(Form 940)
3. The total balance due for the tax periods listed in paragraph 4 above, with interest and penalties calculated through June 30, 2015, totals $33,871.49. Additional amounts will continue to accrue after June 30, 2015, as allowed by law.
4. The above described balance due to the United States of America, plus accrued penalties and interest, is reduced to judgment against defendant Wade Landscape, Inc.
SECOND CAUSE OF ACTION: REDUCE FEDERAL TAX ASSESSMENTS TO JUDGMENT AGAINST ROBERT WADE, INC.
5. In its second cause of action, the United States seeks to reduce to judgment the following federal tax assessments made against defendant Robert Wade, Inc.:
Tax Period Tax Date of Tax Type
Type Assessment Assessed
9/30/2006 Employment 2/12/2007 $9,388.65 T
Taxes (Form NONE FTF
941) $2,866.71 FTD
$4,777.87 FTP
$216.44 INT
10/6/2008 $9,722.85 T
12/31/2006 Employment 8/29/2011 $12,987.75 T
Taxes (Form $2,922.24 FTF
941) $1,948.15 FTD
$3,246.94 FTP
$4,306.88 INT
3/31/2007 Employment 1/5/2009 $9,332.40 T
Taxes (Form $2,099.79 FTF
941) $1,399.86 FTD
$2,333.10 FTP
$1,384.90 INT
6/30/2007 Employment 1/5/2009 $10,888.80 T
Taxes (Form $2,449.98 FTF
941) $1,633.32 FTD
$2,722.20 FTP
$1,317.35 INT
9/30/2007 Employment 1/5/2009 $10,888.80 T
Taxes (Form $2,449.98 FTF
941) $1,633.32 FTD
$2,722.20 FTP
$750.30 INT
12/31/2007 Employment 12/22/2008 $11,092.29 T
Taxes (Form $2,495.77 FTF
941) $1,653.83 FTD
$2,773.87 FTP
$733.35 INT
3/31/2008 Employment 7/13/2009 $10,692.78 T
Taxes (Form $2,405.88 FTF
941) $1,603.93 FTD
$2,673.19 FTP
$829.07 INT
6/30/2008 Employment 7/13/2009 $21,872.94 T
Taxes (Form $4,921.41 FTF
941) $3,280.94 FTD
$4,155.85 FTP
$1,293.28 INT
9/30/2008 Employment 7/13/2009 $21,927.65 T
Taxes (Form $4,933.72 FTF
941) $3,289.14 FTD
$5,481.91 FTP
$921.31 INT
12/31/2008 Employment 4/20/2009 $13,456.13 T
Taxes (Form NONE FTF
941) $798.89 FTD
$2,050.48 FTP
$46.89 INT
3/31/2009 Employment 5/17/2010 $10,213.23 T
Taxes (Form $1,280.88 FTF
941) $669.96 FTD
$1,483.20 FTP
$298.13 INT
6/30/2009 Employment 5/17/2010 $9,396.54 T
Taxes (Form $2,114.22 FTF
941) $1,409.47 FTD
$2,349.14 FTP
$371.68 INT
9/30/2009 Employment 5/17/2010 $9,260.10 T
Taxes (Form $2,083.52 FTF
941) $1,389.00 FTD
$2,315.02 FTP
$248.82 INT
12/31/2009 Employment 3/29/2010 $10,898.04 T
Taxes (Form NONE FTF
941) $1,634.80 FTD
$2,724.51 FTP
$68.28 INT
3/31/2010 Employment 6/28/2010 $6,450.26 T
Taxes (Form NONE FTF
941) $967.51 FTD
$1,612.56 FTP
$41.84 INT
6/30/2010 Employment 6/20/2011 $8,376.46 T
Taxes (Form $1,708.88 FTF
941) $1,156.97 FTD
$1,746.85 FTP
$41.84 INT
9/30/2010 Employment 6/27/2011 $13,637.14 T
Taxes (Form $2,529.02 FTF
941) $1,208.99 FTD
$2,191.81 FTP
$330.57 INT
12/31/2010 Employment 6/20/2011 $9,134.13 T
Taxes (Form $818.02 FTF
941) NONE FTD
$2,191.81 FTP
$210.32 INT
3/31/2011 Employment 10/10/2011 $13,500.07 T
Taxes (Form $2,430.01 FTF
941) $2,025.00 FTD
$2,025.01 FTP
$282.66 INT
6/30/2011 Employment 11/21/2011 $11,932.96 T
Taxes (Form $1,610.95 FTF
941) $1,787.63 FTD
$1,491.62 FTP
$149.24 INT
3/31/2012 Employment 7/2/2012 $9,466.43 T
Taxes (Form NONE FTF
941) $796.85 FTD
$43.34 FTP
$14.96 INT
12/31/2006 Unemployment 12/28/2009 $8,598.28 T
Taxes (Form $1,934.61 FTF
940) $1,289.74 FTD
$2,149.57 FTP
$2,018.14 INT
12/31/2007 Unemployment 12/28/2009 $14,388.56 T
Taxes (Form $3,237.43 FTF
941) $2,158.27 FTD
$3,597.14 FTP
$1,779.35 INT
12/31/2010 Employment 6/20/2011 $473.47 T
Taxes (Form $42.61 FTF
940) $52.08 FTD
$33.14 FTP
$15.58 INT
6. The balances due for the periods at issue in plaintiff's second cause of action, with interest and penalties calculated through June 30, 2015, are as follows:
Tax Tax Balance Due as of
Period Type 6/30/2015
9/30/2006 Employment Taxes (Form 941) $23,502.38
12/31/2006 Employment Taxes (Form 941) $15,212.06
3/31/2007 Employment Taxes (Form 941) $13,931.48
6/30/2007 Employment Taxes (Form 941) $16,243.21
9/30/2007 Employment Taxes (Form 941) $15,504.39
12/31/2007 Employment Taxes (Form 941) $15,789.35
3/31/2008 Employment Taxes (Form 941) $17,435.00
6/30/2008 Employment Taxes (Form 941) $5,758.01
9/30/2008 Employment Taxes (Form 941) $7,058.68
12/31/2008 Employment Taxes (Form 941) $2,899.78
3/31/2009 Employment Taxes (Form 941) $8,519.05
6/30/2009 Employment Taxes (Form 941) $18,314.26
9/30/2009 Employment Taxes (Form 941) $17,896.55
12/31/2009 Employment Taxes (Form 941) $10,724.00
3/31/2010 Employment Taxes (Form 941) $10,541.40
6/30/2010 Employment Taxes (Form 941) $14,221.45
9/30/2010 Employment Taxes (Form 941) $11,138.96
12/31/2010 Employment Taxes (Form 941) $13,791.88
3/31/2011 Employment Taxes (Form 941) $12,060.86
6/30/2011 Employment Taxes (Form 941) $20,335.55
3/31/2012 Employment Taxes (Form 941) $4,801.90
12/31/2006 Unemployment Taxes (Form
940 $487.41
12/31/2007 Unemployment Taxes (Form
941) $708.59
12/31/2010 Employment Taxes (Form 940) $732.65
7. The total balance due for the tax periods listed in paragraph 7 above, with interest and penalties computed through June 30, 2015, totals $277,608.85. Additional amounts will continue to accrue after June 30, 2015, as allowed by law.
8. The above described balance due to the United States of America, plus accrued penalties and interest, is reduced to judgment against defendant Robert Wade, Inc.
9. The United States of America and defendants Wade Landscape, Inc. and Robert Wade, Inc. shall each bear their own costs and attorney's fees as against each other.
10. Under the terms of the stipulation entered into between the United States of America and defendants Robert C. Wade (now deceased) and Susan L. Wade on April 24, 2014, Robert C. Wade and Susan L. Wade acknowledged that they were the alter-egos of Wade Landscape, Inc. and Robert Wade, Inc. and that they were jointly and severally liable for the federal employment and unemployment tax liabilities at issue in the government's first and second causes of action. Defendants Robert C. Wade and Susan L. Wade further agreed that the United States of America was entitled to foreclose upon certain real property located at 431 and 441 Osgood Court, Laguna Beach, CA 92651, in satisfaction of the abovementioned tax liabilities. The United States of America in turn agreed, with certain conditions, to forswear its right to foreclose until October 1, 2015.
11. The Court shall retain jurisdiction over this case to enforce the terms of settlement reached by the United States and defendants Robert C. Wade and Susan L. Wade in this case, as memorialized in the stipulation filed with the Court on April 24, 2014.
IT IS SO ORDERED.
