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IN THE UNITED STATES DISTRICT COURT FOR THE 

EASTERN DISTRICT OF MICHIGAN 

UNITED STATES OF AMERICA, ) 

 ) 

 Plaintiff, ) 

 ) 

 v. ) 

 ) 

JACK V. GIACALONE, ) 

 ) 

 Defendant. ) 

_______________________________________) 

Case No. 15-11946 

COMPLAINT

The United States of America, pursuant to 26 U.S.C. §§ 7401, at the direction of the 

Attorney General of the United States, with the authorization and sanction and at the request of 

the Chief Counsel of the Internal Revenue Service (“IRS”), a delegate of the Secretary of the 

Treasury, complains and alleges as follows. 

1. Jurisdiction is conferred upon the district court pursuant to 26 U.S.C. §§ 7402(a) and 

28 U.S.C. §§ 1331, 1340, and 1345. 

2. The defendant Jack V. Giacalone resides in Oakland County, within the jurisdiction of 

this Court. 

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3. On the following dates, a delegate of the Secretary of the Treasury of the United States 

made the following assessments against Jack V. Giacalone for unpaid federal income 

taxes and penalties as follows: 

Tax Period Assessment Date Assessment Type Amount 

2004 05/30/2005 

05/30/2005 

05/30/2005 

05/30/2005 

11/28/2005 

Tax Assessed 

Penalty For Not Pre-Paying 

Late Payment Penalty 

Interest 

Fees And Collection 

Balance Due as of 5/26/2015 

$22,834.00

$654.00

$228.34

169.52

$13.00

$43,806.86

2005 10/23/2006 

10/23/2006 

10/23/2006 

10/23/2006 

10/23/2006 

04/14/2008 

Tax Assessed 

Estimated Penalty 

Late Filing Penalty 

Failure To Pay Penalty 

Interest 

Fees And Collection 

Balance Due as of 5/26/2015 

$31,716.00

$1,018.00

$7,136.10

$1,110.06

$1,576.55

$16.00

$68,731.42

2006 05/28/2007 

04/15/2007 

04/15/2007 

05/28/2007 

05/28/2007 

05/28/2007 

Tax Assessed 

Refundable Credit 

Interest Due Taxpayer 

Estimated Penalty 

Failure To Pay Penalty 

Interest 

Balance Due as of 5/26/2015 

$34,636.00

$25.61

$4.39

$1,639.00

$346.06

$327.66

$59,504.00

2007 05/26/2008 

05/26/2008 

05/26/2008 

05/26/2008 

09/01/2008 

Tax Assessed 

Estimated Penalty 

Failure To Pay Penalty 

Interest 

Fees And Collection 

Balance Due as of 5/26/2015 

$45,301.00

$1,927.00

$453.01

$305.48

$16.00

$72,684.54

2008 06/22/2009 

06/22/2009 

06/22/2009 

06/22/2009 

01/16/2009 

Tax Assessed 

Estimated Penalty 

Failure To Pay Penalty 

Interest 

Fees And Collection 

Balance Due as of 5/26/2015 

$30,633.00

$985.00

$459.49

$229.12

$19.00

$46,603.87

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Tax Period Assessment Date Assessment Type Amount 

2009 05/31/2010 

05/31/2010 

05/31/2010 

05/31/2010 

08/13/2012 

Tax Assessed 

Estimated Penalty 

Failure to Pay Penalty 

Interest 

Fees And Collection 

Balance Due as of 5/26/2015 

$44,226.00

$896.00

$442.26

$223.50

13.00

$64,385.44

2010 05/30/2011 

05/30/2011 

05/30/2011 

05/30/2011 

Tax Assessed 

Estimated Penalty 

Failure To Pay Penalty 

Interest 

Balance Due as of 5/26/2015 

$38,142.00

$818.00

$381.42

188.55

$53,859.51

2011 05/28/2012 

05/28/2012 

05/28/2012 

05/28/2012 

Tax Assessed 

Estimated Penalty 

Failure To Pay Penalty 

Interest 

Balance Due as of 5/26/2015 

$29,565.00

$585.00

$295.65

$104.38

$40,515.39

4. On or about the dates of the tax assessments described in paragraph 3 above, a delegate 

of the Secretary of the Treasury of the United States of America gave notice of those tax 

assessments to, and made a demand for payment of the balance due upon, Jack V. 

Giacalone. 

5. Despite such notice and demand, Jack V. Giacalone has failed, neglected, or refused to 

pay the federal income tax liabilities set forth above in full, and, after the application of 

all abatements, payments, and credits, Jack V. Giacalone remains liable to the United 

States for the unpaid balance of his 2004-2011 federal income tax liabilities, in the total 

amount of $450,091.03, plus interest and other statutory additions from May 26, 2015 

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WHEREFORE, the plaintiff United States of America demands judgment against Jack V. 

Giacalone, in the amount of $450,091.03, plus such additional amounts as may have accrued 

from the date of assessment or may continue to accrue as provided by law, its costs in the action, 

and such other and further relief as the court determines is just and proper. 

Respectfully Submitted, 

CAROLINE D. CIRAOLO 

Acting Assistant Attorney General 

Tax Division, U.S. Department of Justice 

/s/ Steven M. Dean 

Steven M. Dean 

Trial Attorney, Tax Division 

U.S. Department of Justice 

Post Office Box 55, Ben Franklin Station 

Washington, D.C. 20044 

(202) 307-6499 / Fax: (202) 514-5238 

Email: Steven.M.Dean@usdoj.gov 

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