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United States v. Kees

United States District Court, W.D. Louisiana, Lake Charles Division

August 28, 2019

UNITED STATES OF AMERICA, Plaintiff,
v.
BRUCE C. KEES, Defendant. TAX YEAR DATES OF ASSESSMENT TOTAL BALANCE OUTSTANDING TAX YEAR DATES OF ASSESSMENT TOTAL BALANCE OUTSTANDING

          KAY MAGISTRATE JUDGE

          FINAL JUDGMENT

          HONORABLE JAMES D. CAIN, JR. UNITED STATES DISTRICT JUDGE.

         On August 15, 2019, this Court entered its Judgment (Doc. 26) [and Memorandum Ruling (Doc. 25)] granting the Renewed Motion of the United States for Entry of Default Judgment Against Bruce C. Kees (Doc. 18). For the reasons assigned, facts found, and decisions set forth in its Judgment and Memorandum Ruling, the Court (under Federal Rule of Civil Procedure 58(a)), hereby FINDS, ORDERS, and ADJUDGES that:

(1) The Motion to Set Aside Default (Doc. 23) filed by Bruce C. Kees ("Kees") is denied.
(2) The Renewed Motion of the United States for Entry of Default Judgment Against Bruce C. Kees (Doc. 18) is granted.
(3) The United States shall have judgment in its favor against Bruce C. Kees for the unpaid balances of his federal income tax liabilities for tax years 2003, 2004, 2005, 2006, 2007, 2008, 2010, and 2012 (the "Income Tax Liabilities") in the total amount of $401, 356.74 through May 31, 2019, plus prejudgment and postjudgment interest thereon thereafter under 28 U.S.C. § 1961(c)(1) and 26 U.S.C. §§ 6601(a), 6621(a)(2), and 6622 and statutory additions thereon according to law, minus any credits or payments applied thereto after May 31, 2019, prior to entry of this Final Judgment until such unpaid balances are satisfied. The unpaid balances of the Income Tax Liabilities as of May 31, 2019, were the following:
TAX YEAR
DATES OF ASSESSMENT
TOTAL BALANCE OUTSTANDING

2003

10/02/2006

$118, 810.80

2004

03/31/2008

$ 80, 350.46

2005

09/03/2007

$ 27, 771.32

2006

06/22/2009

$ 33, 280.56

2007

04/15/2013

$ 97, 928.51

2008

07/11/2011

$ 39, 601.82

2010

12/09/2013

$ 954.32

2012

03/24/2014

$ 2.658.95

Total

$401, 356.74

         (4) The United States shall have judgment in its favor against Bruce C. Kees for the unpaid balances of two penalties (under 26 U.S.C. § 6702) (the "Frivolous Tax Return Penalties") in the total amount of $1, 898.46 through May 31, 2019, plus prejudgment and postjudgment interest thereon thereafter under 28 U.S.C. § 1961(c)(1) and 26 U.S.C. §§ 6601(a), 6621(a)(2), and 6622 and statutory additions thereon according to law, minus any credits or payments applied thereto after May 31, 2019, prior to entry of this Final Judgment until such unpaid balances are satisfied. The unpaid balances of the Frivolous Tax Return Penalties as of May 31, 2019, were the following:

TAX YEAR
DATES OF ASSESSMENT
TOTAL BALANCE OUTSTANDING

2003

11/27/2006

$ 853.49

2005

11/06/2006

$1, 044.97

Total

$1, 898.46

         (5) Bruce C. Kees is the record title holder of the land with all improvements and Appurtenances thereon thereunto (including without limitation any residence or other structure thereon) located at 1601 Highway 109 South, Vinton, Louisiana 70668, in Calcasieu Parish, Louisiana, which is more particularly described as follows:

Commencing on the West right of way line of Louisiana #121 (Tommey-Starks Highway) thirteen hundred thirty-six and nine-tenths (1336.9) feet North of the South line of Section 1, Township 10 South, Range 12 lA West, Louisiana Meridian, Calcasieu Parish, Louisiana, thence West 236 feet, more or less, thence North 185 feet, thence East 236 feet more or less, thence South 185 feet to the point of commencement, containing one (1) acre, more or less, together will all improvements thereon situated.
and
Being a part of Section One (1), Township Ten (10) South, Range Twelve and One-Half (12 "A) West, and being more particularly described as commencing One Thousand Three Hundred Forty-Nine and One Half (1349 "A') feet South of the center of Sabine Canal on the Stark-Toomey Highway, thence West Two Hundred Thirty Six (236') feet, thence South One Hundred Twenty-Five (125') feet, thence East Two Hundred Thirty-Six (236') feet, thence North One Hundred Twenty-Five (125') feet to the point of commencement, containing one (I) acre, more or less, together will all improvements situated thereon.

         This property is identified in paragraph 9 of the Complaint (Doc. 1) and is referred to hereinafter as ...


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