Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_06-cv-00183/USCOURTS-caed-2_06-cv-00183-14/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, )

)

v. )

)

DAVID E. LAUGENOUR, )

DEBRA L. LAUGENOUR, OXFORD TRUSTEE )

COMPANY as Trustee of Kellee Trust, KELLY )

LAUGENOUR as Trustee of Kellee Trust, )

KKP TRUSTEE SERVICES as Trustee of Kellee )

Trust, WASHINGTON MUTUAL BANK, )

MORGAN STANLEY DEAN WITTER CREDIT )

CORP., AND BANK UNITED OF TEXAS, FSB, )

)

 Defendants. )

)

)

Civil No. 2:06-00183-GEB-KJM

FINDINGS AND RECOMMENDATIONS

Before the court is the United States’ Motion for Summary Judgment against David E.

Laugenour and Debra L. Laugenour. After reviewing the parties’ submissions, the court finds that there

is no genuine issue as to material fact and that the United States is entitled to judgment as a matter of

law. Specifically:

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1. The court finds that David E. Laugenour is liable 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

2. The court finds that David E. Laugenour is liable 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 from 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

Case 2:06-cv-00183-GEB -KJM Document 112 Filed 05/23/07 Page 2 of 5
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3. The court finds that David E. Laugenour is liable for the outstanding balance of 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 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

12/31/00 940 $ 1,533.64

12/31/01 940 $ 1,026.03

TOTAL $ 2,559.67

4. The court finds that David E. Laugenour is liable for the outstanding balance of

income tax liabilities incurred for 1997, 2000 and 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

1997 1040 $189,540.68

2000 1040 $100,609.29

2001 1040 $ 69,271.08

TOTAL $359,421.05

5. The court finds that Debra L. Laugenour is liable for the outstanding balance of

income taxes incurred for 2000 and 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 Year Type of Tax Unpaid Balance as of December 31, 2006

2000 1040 $ 93,434.56

2001 1040 $ 64,106.91

TOTAL $157,541.47

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6. 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.

7. 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.

8. The court further finds that the United States has valid and subsisting tax liens against

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

9. The court finds that 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. 

10. 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.

11. The proceeds from the sale of the property will be distributed as provided by 26

U.S.C. § 6323.

12. The United States shall submit a proposed order of sale within thirty days of the entry

of judgment.

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Accordingly, the undersigned recommends that the United States’ Motion for Summary

Judgment be GRANTED. The proposed form of judgment filed on May 1, 2007, is approved as to form.

Dated: May 23, 2007. 

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