Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_06-cv-00183/USCOURTS-caed-2_06-cv-00183-15/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7403 Suit to Enforce Federal Tax Lien

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IN THE UNITED STATES DISTRICT COURT

FOR THE EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Plaintiff, 2:06-cv-0183-GEB-KJM

vs.

DAVID LAUGENOUR, et al.,

Defendants. ORDER

 /

Plaintiff filed the above-entitled action. The matter was referred to a United

States Magistrate Judge pursuant to Local Rule 72-302(c)(21).

On May 23, 2007, the magistrate judge filed findings and recommendations

herein which were served on the parties. Objections to the findings and recommendations have

been filed.

In accordance with the provisions of 28 U.S.C. § 636(b)(1)(C) and Local Rule 72-

304, this court has conducted a de novo review of this case. Having carefully reviewed the

entire file, the court finds the findings and recommendations to be supported by the record and

by proper analysis.

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Case 2:06-cv-00183-GEB -KJM Document 117 Filed 06/13/07 Page 1 of 5
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Accordingly, IT IS HEREBY ORDERED that:

1. The findings and recommendations filed May 23, 2007, are adopted in full;

2. Plaintiff’s Motion for Summary Judgment is granted; and

3. Judgment is entered as follows:

a. Judgment is entered in favor of the United States and against David E.

Laugenour for the outstanding balance of Federal Insurance Contributions

Act (FICA) taxes, incurred as a result of his involvement with Golden

Chiropractic, for the tax periods ending March 31, 2000, June 30, 2000,

September 30, 2000, December 31, 2000, March 31, 2001, June 30, 2001,

September 30, 2001, March 31, 2002, June 30, 2002 and September 30,

2002, together with accrued but unassessed statutory interest and penalties

from December 31, 2006. The amounts due from each tax period through

December 31, 2006 are as follows:

Tax Period Type of Tax Unpaid Balance as of

December 31, 2006

03/31/00 941 $ 7,386.92

06/30/00 941 $ 9,840.23

09/30/00 941 $ 8,704.86

12/31/00 941 $ 4,916.69

03/31/01 941 $ 713.49

06/30/01 941 $ 1,046.69

09/30/01 941 $ 3,243.17

03/31/02 941 $ 4,962.24

06/30/02 941 $ 4,843.65

09/30/02 941 $ 4,445.59

TOTAL $50,103.53

Case 2:06-cv-00183-GEB -KJM Document 117 Filed 06/13/07 Page 2 of 5
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b. Judgment is entered in favor of the United States and against David E.

Laugenour for the outstanding balance of federal miscellaneous penalties,

assessed pursuant to 26 U.S.C. § 6671 and 26 U.S.C. § 6672, incurred for

the tax periods ending December 31, 2000 and December 31, 2001,

together with accrued but unassessed statutory interest and penalties from

December 31, 2006. The amounts due for each tax period through

December 31, 2006 are as follows:

Tax Period Type of Tax Unpaid Balance as of

December 31, 2006

12/31/00 6721/6722 $ 28,751.22

12/31/01 6721/6722 $ 8,591.74

TOTAL $37,342.96

c. Judgment is entered in favor of the United States and against David E.

Laugenour for the outstanding balance of unpaid federal unemployment

taxes (FUTA) incurred for the tax periods ending December 31, 2000 and

December 31, 2001, together with accrued but unassessed statutory

interest and penalties through December 31, 2006. The amounts due for

each tax period through December 31, 2006 are as follows: 

Tax Period Type of Tax Unpaid Balance as of

December 31, 2006

12/31/00 940 $ 1,533.64

12/31/01 940 $ 1,026.03

TOTAL $2,559.67

d. Judgment is entered in favor of the United States and against David E.

Laugenour for the outstanding balance of income tax liabilities incurred

by Mr. Laugenour for 1997, 2000 and 2001, together with accrued but

unassessed statutory interest and penalties from December 31, 2006. The

amounts due for each year through December 31, 2006 are as follows:

Case 2:06-cv-00183-GEB -KJM Document 117 Filed 06/13/07 Page 3 of 5
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Tax Period Type of Tax Unpaid Balance as of

December 31, 2006

1997 1040 $189,540.68

2000 1040 $100,609.29

2001 1040 $ 69,271.08

TOTAL $359,421.05

e. Judgment is entered in favor of the United States and against Debra L.

Laugenour for the outstanding balance income tax liabilities incurred for

the 2000 and 2001 tax years, together with accrued but unassessed

statutory interest and penalties from December 31, 2006. The amounts due

for each tax period through December 31, 2006 are as follows: 

Tax Period Type of Tax Unpaid Balance as of

December 31, 2006

2000 1040 $ 93,434.56

2001 1040 $ 64,106.91

TOTAL $157,541.47

f. The total outstanding balance of both employment and income tax

liabilities due from David E. Laugenour as of December 31, 2006,

including statutory accruals through that date, is $449,427.21. As provided

by law, interest and statutory additions continue to accrue from December

31, 2006, until the judgment is paid.

g. The total outstanding balance of income tax liabilities due from Debra

L. Laugenour as of December 31, 2006, including statutory accruals

through that date, is $157,541.47. As provided by law, interest and

statutory additions continue to accrue from December 31, 2006, until the

judgment is paid.

h. The United States has valid and subsisting tax liens against property

owned by David E. Laugenour and Debra L. Laugenour and located at

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13834 Torrey Pines Drive, Auburn, California (“property”). The property

is more particularly described as follows:

Lot 1362, of WESTERN LAKE PROPERTIES,

UNIT NO. 2-B, as shown on the Official Map

thereof filed in the Office of the County Recorder of

the County of Nevada on July 5, 1967, in Book 2 of

Subdivision Maps, at Page 95; EXCEPTING

THEREFROM all oil, gas, gasoline and other

hydro-carbon substances and all other minerals

underlying and within the boundaries of such lot

below a depth of 100 feet, without right of surface

entry, as reserved in Deed recorded September 27,

1967 in Book 431, Page 26, Official Records.

i. The United States’ liens should be enforced and foreclosed against the

property through a judicial sale conducted by the U.S. Marshal pursuant to

26 U.S.C. §§ 2001 and 2002.

j. The subject property shall be sold free and clear of any liens or other

interests held by David E. Laugenour, Debra L. Laugenour, Oxford

Trustee Company, Kelly Laugenour, KKP Trustee Services and Kellee

Trust.

k. The proceeds from the sale of the property will be distributed as

provided by 26 U.S.C. § 6323.

l. The United States shall submit a proposed order of sale within thirty

days of the entry of this Judgment.

Dated: June 12, 2007

 

GARLAND E. BURRELL, JR.

United States District Judge

Case 2:06-cv-00183-GEB -KJM Document 117 Filed 06/13/07 Page 5 of 5