United States of America v. Lapso et al, No. 1:2018cv00301 - Document 36 (N.D. Ohio 2019)

Court Description: Memorandum Opinion and Order Granting Plaintiff's Motion for Summary Judgment on all Counts 32 . Judgment is entered against Mr. Lapso on Counts One and Two in a total amount of $123,004.20 for unpaid income taxes, including associ ated penalties, fraud penalty, and interest through February 20, 2019, plus any interest and other statutory accruals arising after that date. Judgment is also entered against Ms. Ressetar on Count Three in the amount of $11,738.08, plus intere st and other accruals arising after February 20, 2019. The $11,738.08 attributable to the 2005 and 2012 tax delinquencies is included in both judgments and is owed jointly and severally by Mr. Lapso and Ms. Ressetar.. Judge Donald C. Nugent on 4/24/19. (R,JM)