United States of America v. Bircheat et al, No. 5:2017cv02547 - Document 44 (D.S.C. 2018)

Court Description: ORDER AND FINAL JUDGMENT granting 40 Motion for Order and Final Judgment as to Defendant Paul D. Bircheat, Jr. Signed by Honorable J Michelle Childs on 10/4/2018.(asni, )

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United States of America v. Bircheat et al Doc. 44 IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF SOUTH CAROLINA ORANGEBURG DIVISION UNITED STATES OF AMERICA, ) ) Plaintiff, ) ) v. ) ) PAUL D. BIRCHEAT, JR., and ) DAVID W. PENDARVIS, III, ) ) Defendants. ) _______________________________________) Case No. 5:17-cv-02547-JMC ORDER AND FINAL JUDGMENT AS TO DEFENDANT PAUL D. BIRCHEAT, JR. This cause comes before the Court upon the Joint Motion by the Plaintiff, the United States of America, and Defendant Paul D. Bircheat, Jr., for entry of judgment as to Mr. Bircheat by consent, ECF No. 40. Having considered the Joint Motion and the record in this case, the Court GRANTS the Joint Motion and finds the Defendant Paul D. Bircheat, Jr., liable to the United States of America for the balance owed on the Trust Fund Recovery Penalties assessed against him pursuant to 26 U.S.C. ยง 6672, for the quarterly tax periods ending on December 31, 2005, March 31, 2006, June 30, 2006, September 30, 2006, December 31, 2006, March 31, 2007, June 30, 2007, September 30, 2007, December 31, 2007, March 31, 2008, June 30, 2008, and December 31, 2008. Accordingly, the Court enters FINAL JUDGMENT in favor of the United States and against Paul D. Bircheat, Jr., on Count I of the Complaint, ECF No. 1, in the amount of $603,284.20 as of August 27, 2018, plus interest accruing thereafter as a matter of law. The parties shall each bear their own costs and fees. Dockets.Justia.com IT IS SO ORDERED. s/J. Michelle Childs J. Michelle Childs United States District Judge October 4, 2018 Columbia, South Carolina 2

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