Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ared-4_05-cv-01628/USCOURTS-ared-4_05-cv-01628-2/pdf.json

Nature of Suit Code: 890
Nature of Suit: Other Statutory Actions
Cause of Action: 28:1441 Petition for Removal

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IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF ARKANSAS

WESTERN DIVISION

CATERPILLAR FINANCIAL SERVICES )

CORPORATION, )

)

Plaintiff, )

)

v. ) Civil No. 4:05-cv-01628-GH

)

CURTIS ENTERPRISES, INC., DENNIS )

CURTIS, ARK. DEP’T OF WORKFORCE )

SERVS., RICHARD WEISS AS DIRECTOR )

OF ARK. DEP’T OF FINANCE and ADMIN., )

RITA CHANDLER, IN HER CAPACITY AS )

COLLECTOR FOR POPE COUNTY, and )

INTERNAL REVENUE SERVICE, )

)

Defendants. )

AMENDED ORDER AND JUDGMENT

This matter comes before the Court for entry of an amended order disposing of the funds

interplead by plaintiff Caterpillar Financial Services Corporation. The Court finds and orders as

follows:

1. In its Answer, the United States mistakenly claimed that defendant Curtis Enterprises had

an outstanding employment tax liability of $17,963.73 for the fourth quarter of 2001,

$101,734.86 for the second quarter of 2002, and $5,752.73 for the third quarter of 2002.

(Doc. 4, Ex. 1.) Upon further research, the United States has discovered that Curtis

Enterprises has fully paid its tax liability for the year 2001, and owes only the taxes for

the second and third quarters of 2002.

2. The Defendants, Arkansas Department of Workforce Services, Rita Chandler, and

Richard Weiss, agree that the liens of the United States are inferior only to the lien of

Case 4:05-cv-01628-GH Document 27 Filed 03/15/07 Page 1 of 3
Page 2 of 3

Rita Chandler for the year 2001, as indicated in the Order and Judgment entered on

January 10, 2007.

3. The Court has already issued payment to the defendant Rita Chandler in the amount of

$27,269.09 and to the United States in the amount of $12,304.55. No change shall be

made to the distribution of funds, and the United States shall apply the payment to the tax

liability of Curtis Enterprises for the year 2002.

IT IS SO ORDERED this 15th day of March, 2007.

HON. GEORGE HOWARD, JR.

UNITED STATES DISTRICT JUDGE

Prepared and Submitted By:

TIM GRIFFIN

United States Attorney

 /s/ Jacqueline C. Brown 

JACQUELINE C. BROWN 

Member, New York Bar

Attorney for Defendant IRS

Trial Attorney, Tax Division 

U.S. Department of Justice

Post Office Box 7238

Washington, D.C. 20044

Telephone: (202) 616-9482

E-mail: jacqueline.c.brown@usdoj.gov

Reviewed and Approved By:

 /s/ James V. Coutts /s/ Nina Orsini

JAMES V. COUTTS NINA ORSINI

Arkansas Bar No. 90190 Arkansas Bar No. 

Attorney for Defendant Rita Chandler, as Attorney for Def. Richard Weiss, as

Director

Collector for Pope County, Ark. of Arkansas Dep’t of Fin. and Admin.

P.O. Box 2711 Office of Revenue Legal Counsel

Russellville, AR 72811 P.O. Box 1272, Room 2380

Telephone: (479) 967-3225 Little Rock, AR 72203

E-mail: jcoutts@suddenlinkmail.com Telephone: (501) 682-7030

E-mail: nina.orsini@rev.state.ar.us

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 /s/ Roger Harrod

ROGER HARROD

Arkansas Bar No. 74071

Attorney for Def. Ark. Dep’t of Workforce Servs.

P.O. Box 8040

Little Rock, AR 72203

Telephone: (501) 682-3151

E-mail: Roger.Harrod@arkansas.gov

Dated: March 13, 2007

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