Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-alsd-1_15-cv-00251/USCOURTS-alsd-1_15-cv-00251-1/pdf.json

Parties Involved:
Lynn E. Fowler
ThirdParty Defendant
UNITED STATES OF AMERICA
ThirdParty Plaintiff
United States of America
Counter Claimant
Tonya G. Whigham
Counter Defendant

Document Text:

IN THE UNITED STATES DISTRICT COURT

FOR THE SOUTHERN DISTRICT OF ALABAMA

SOUTHERN DIVISION

TONYA G. WHIGHAM, )

Plaintiff, )

)

v. ) CIVIL ACTION NO. 15-00251-KD-C

)

UNITED STATES OF AMERICA, )

Defendant/Third-Party Plaintiff )

)

v. )

)

LYNN E. FOWLER, )

Third-Party Defendant )

JUDGMENT

In accordance with the Orders entered on this date and on December 9, 2015 (Doc. 20), it 

is ORDERED, ADJUDGED, and DECREED as follows:

1. Judgment is entered in favor of the United States and against Tonya G. Whigham in the 

amount of $112,315.07 as of April 15, 2016, plus interest accruing after that date under 

26 U.S.C. §§ 6621, 6622, on account of the unpaid Trust Fund Recovery Penalties

assessed against her pursuant to 26 U.S.C. § 6672.

2. Judgment is entered in favor of the United States and against Lynn E. Fowler in

the amount of $96,108.71 as of April 15, 2016, plus interest accruing after that date under 

26 U.S.C. §§ 6621, 6622, on account of the unpaid Trust Fund Recovery Penalties 

assessed against her pursuant to 26 U.S.C. § 6672.

3. Tonya G. Whigham and Lynn E. Fowler are jointly and severally liable for the unpaid

Trust Fund Recovery Penalties assessed against them for the quarterly tax periods ending 

on June 30, 2007 and December 31, 2007 through December 31, 2008.

DONE and ORDERED this 13th day of May 2016.

/s/ Kristi K. DuBose 

KRISTI K. DuBOSE 

UNITED STATES DISTRICT JUDGE

Case 1:15-cv-00251-KD-C Document 31 Filed 05/13/16 Page 1 of 1