United States v. Martini et al, No. 3:2012cv00059 - Document 42 (D. Nev. 2014)

Court Description: ORDER granting 40 Motion for Summary Judgment in favor of Plaintiff and against Defendants. Plaintiff United States shall have to and including April 17, 2014 within which to submit proposed form of final judgment. Signed by Judge Philip M. Pro on 3/27/14. (Copies have been distributed pursuant to the NEF - JC)
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United States v. Martini et al Doc. 42 1 2 UNITED STATES DISTRICT COURT 3 DISTRICT OF NEVADA 4 *** 5 UNITED STATES OF AMERICA, 6 Plaintiff, 7 vs. 8 9 10 DAVID J. MARTINI, et al., Defendants. ) ) ) ) ) ) ) ) ) ) ) 3:12-cv-00059-PMP-WGC ORDER 11 12 Before the Court for consideration is Plaintiff United States’ Motion for 13 Summary Judgment (Doc. #40) filed January 22, 2014. On January 23, 2014, the Court 14 entered an Order (Doc. #41) reminding Defendants of their obligation within twenty-one 15 (21) days to file an opposition to Plaintiff’s motion for summary judgment. Defendants, 16 however, elected not to file an opposition, and have not done so as of the date of this order. 17 As a result, in accord with the Local Rules of this Court, Defendants consent to the granting 18 of Plaintiff’s motion for summary judgment. 19 Additionally, a review of Plaintiff’s motion for summary judgment demonstrates 20 that Plaintiffs are entitled to the relief requested on the merits of their motion. Specifically, 21 as stated in Plaintiff’s motion for summary judgment, all Defendants have stipulated to the 22 amount of federal income taxes they owe for the tax years 1993 through 2005. All 23 Defendants also have stipulated that the federal tax liens arising from the IRS assessments 24 for those tax years attached to the real property that is the subject of this action is 25 appropriate. As a result, the only issues remaining are whether Defendants David Martini 26 and Margaret Martini are also liable for certain additions to these tax liabilities in the form Dockets.Justia.com 1 of penalties, interest and collection costs. The Court finds, based on the undisputed facts which are not opposed by 2 3 Defendants, that as a matter of law the Martinis are liable for the various penalties due in 4 accord with 26 U.S.C. § 6651(a)(1) and (a)(2), and 26 U.S.C. § 6654, in the amounts 5 specified in Plaintiff’s motion for summary judgment. The Court further finds that the tax 6 liens for unpaid income taxes and penalties at issue in this action enumerated in Plaintiff’s 7 motion for summary judgement are valid. IT IS THEREFORE ORDERED that Plaintiff United States’ Motion for 8 9 10 Summary Judgment (Doc. #40) is GRANTED and a judgment shall be entered in favor of Plaintiff United States and against Defendants accordingly. IT IS FURTHER ORDERED that Plaintiff United States shall have to and 11 12 including April 17, 2014 within which to submit to the Court a Proposed Form of Final 13 Judgment. 14 DATED: March 27, 2014. 15 16 PHILIP M. PRO United States District Judge 17 18 19 20 21 22 23 24 25 26 2