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UNITED STATES DISTRICT COURT 

SOUTHERN DISTRICT OF OHIO 

EASTERN DIVISION 

UNITED STATES, 

Plaintiff, 

 v. 

DAVID E. TORGERSON, 

Defendant. 

Case No. 2:18-cv-00656 

District Judge 

Magistrate Judge 

COMPLAINT

With the authorization of the Secretary of the Treasury and at the direction of the 

Attorney General, both under 26 U.S.C. § 7401, the United States brings this civil action 

for a judgment finding DAVID TORGERSON liable for certain internal revenue taxes, plus 

penalties and statutory additions, and enforcing the associated federal tax liens against 

certain property belonging to MR. TORGERSON. Specifically, the United States alleges 

as follows: 

Subject Matter Jurisdiction 

1. Jurisdiction over this action is conferred upon the United States District 

Court by 28 U.S.C. §§ 1331, 1340, 1345 and 26 U.S.C. §§ 7402. 

Venue 

2. Venue is proper under 28 U.S.C. §§ 1391(b), 1396 because, inter alia, 

Westerville, Ohio. 

 

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Count I: Assessments 

3. Pursuant to 26 U.S.C. §§ 6201, 6203, a delegate of the Secretary of the 

Treasury assessed DAVID TORGERSON with the liabilities in the following table on 

account of which a balance remains as of April 30, 2018, including interest and other 

statutory additions, totaling $661,532.10: 

INCOME TAX FOR YEAR ENDING DECEMBER 31, 2005 

Assessment 

 Date Assessment Type Assessment 

Amount 

07-07-08 Tax per audit. $310,081.00 

07-07-08 Penalty for failure to file accurate return. 

I.R.C. § 6662. $62,016.00 

05-09-11 Penalty for failure to pay tax per audit. 

I.R.C. § 6651(a)(2)-(3). $95,708.68 

4. Pursuant to 26 U.S.C. §§ 6201, 6203, a delegate of the Secretary of the 

Treasury assessed DAVID TORGERSON with the liabilities in the following table on 

account of which a balance remains as of April 30, 2018, including interest and other 

statutory additions, totaling $127,797.72: 

INCOME TAX FOR YEAR ENDING DECEMBER 31, 2007 

Assessment 

 Date Assessment Type Assessment 

Amount 

05-02-11 Tax per audit. $219,040.00 

05-02-11 Penalty for failure to file accurate return. 

I.R.C. § 6662. $14,094.80 

05-07-12 Penalty for failure to pay tax per audit. 

I.R.C. § 6651(a)(2)-(3). $8,104.51 

05-13-13 Penalty for failure to pay tax per audit. 

I.R.C. § 6651(a)(2)-(3). $8,456.88 

05-05-14 Penalty for failure to pay tax per audit. 

I.R.C. § 6651(a)(2)-(3). $1,057.11 

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5. Pursuant to 26 U.S.C. §§ 6201, 6203, a delegate of the Secretary of the 

Treasury assessed DAVID TORGERSON with the liabilities in the following table on 

account of which a balance remains as of April 30, 2018, including interest and other 

statutory additions, totaling $15,551.82: 

INCOME TAX FOR YEAR ENDING DECEMBER 31, 2008 

Assessment 

 Date Assessment Type Assessment 

Amount 

05-02-11 Tax per audit. $57,781.00 

05-02-11 Penalty for failure to file accurate return. 

I.R.C. § 6662. $1,599.60 

05-07-12 Penalty for failure to pay tax per audit. 

I.R.C. § 6651(a)(2)-(3). $919.77 

05-13-13 Penalty for failure to pay tax per audit. 

I.R.C. § 6651(a)(2)-(3). $959.76 

05-05-14 Penalty for failure to pay tax per audit. 

I.R.C. § 6651(a)(2)-(3). $119.97 

6. Pursuant to 26 U.S.C. §§ 6201, 6203, a delegate of the Secretary of the 

Treasury assessed DAVID TORGERSON with the liabilities in the following table on 

account of which a balance remains as of April 30, 2018, including interest and other 

statutory additions, totaling $39,272.61: 

INCOME TAX FOR YEAR ENDING DECEMBER 31, 2009 

Assessment 

 Date Assessment Type Assessment 

Amount 

05-02-11 Tax per audit. $143,914.00 

05-02-11 Penalty for failure to file accurate return. 

I.R.C. § 6662. $3,858.80 

05-07-12 Penalty for failure to pay tax per audit. 

I.R.C. § 6651(a)(2)-(3). $2,218.81 

05-13-13 Penalty for failure to pay tax per audit. 

I.R.C. § 6651(a)(2)-(3). $2,315.28 

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Page 4 of 7

INCOME TAX FOR YEAR ENDING DECEMBER 31, 2009 

Assessment 

 Date Assessment Type Assessment Amount 

05-05-14 Penalty for failure to pay tax per audit. 

I.R.C. § 6651(a)(2)-(3). $289.41 

7. Pursuant to 26 U.S.C. §§ 6201, 6203, a delegate of the Secretary of the 

Treasury assessed DAVID TORGERSON with the liabilities in the following table on 

account of which a balance remains as of April 30, 2018, including interest and other 

statutory additions, totaling $15,798.20: 

INCOME TAX FOR YEAR ENDING DECEMBER 31, 2010 

Assessment 

 Date Assessment Type Assessment Amount 

06-20-11 Tax per return. $87,698.24 

05-07-12 Penalty for failure to pay tax per return. 

I.R.C. § 6651(a)(2)-(3). $957.70 

05-13-13 Penalty for failure to pay tax per return. 

I.R.C. § 6651(a)(2)-(3). $1,310.53 

05-05-14 Penalty for failure to pay tax per return. 

I.R.C. § 6651(a)(2)-(3). $252.03 

8. Pursuant to 26 U.S.C. §§ 6201, 6203, a delegate of the Secretary of the 

Treasury assessed DAVID TORGERSON with the liabilities in the following table on 

account of which a balance remains as of April 30, 2018, including interest and other 

statutory additions, totaling $6,899.27: 

INCOME TAX FOR YEAR ENDING DECEMBER 31, 2013 

Assessment 

 Date Assessment Type Assessment Amount 

07-07-14 Tax per return. $69,912.93 

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Page 5 of 7

INCOME TAX FOR YEAR ENDING DECEMBER 31, 2013 

Assessment 

 Date Assessment Type Assessment Amount 

05-11-15 Penalty for failure to pay tax per return. 

I.R.C. § 6651(a)(2)-(3). $463.30 

9. As to each assessment itemized above, a delegate of the Secretary of the 

Treasury gave DAVID TORGERSON a notice and demand for payment in accord with 26 

U.S.C. § 6303. 

10. DAVID TORGERSON remains indebted to the United States for the federal 

tax liabilities itemized above in the amount of $866,851.72, plus interest and other 

statutory additions accruing on and after May 1, 2018: 

Tax Type Year Balance 

Income 2005 $661,532.10 

Income 2007 $127,797.72 

Income 2008 $15,551.82 

Income 2009 $39,272.61 

Income 2010 $15,798.20 

Income 2013 $6,899.27 

Total $866,851.72 

11. Pursuant to 26 U.S.C. §§ 7402, the United States is entitled to a judgment 

finding DAVID TORGERSON liable for the debts itemized above, plus interest and other 

statutory additions accruing on and after May 1, 2018. 

 

Case: 2:18-cv-00656-ALM-CMV Doc #: 1 Filed: 07/05/18 Page: 5 of 7 PAGEID #: 5
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COUNT II: Lien Enforcement 

12. DAVID TORGERSON owns shares of stock in Cardlytics, Inc. (hereinafter 

"Cardlytics Stock"). 

13. Pursuant to 26 U.S.C. §§ 6321-22, a lien in favor of the United States arose 

on the date of the above-described assessments upon all property and rights to property 

belonging to DAVID TORGERSON, including the Cardlytics Stock. 

14. Pursuant to 26 U.S.C. §§ 7402-7403, the United States is entitled to enforce 

its liens against the Cardlytics Stock, by judicial sale of same, with distribution of the 

proceeds first to the costs of sale, second to the United States as payment for DAVID 

TORGERSON's outstanding income tax liabilities, and third, the remaining surplus, if any, 

to MR. TORGERSON. 

WHEREFORE, the United States requests judgment as follows: 

A. Finding that DAVID TORGERSON is liable to the United States for internal 

revenue taxes, penalties, and statutory additions in the amount of 

$866,851.72, plus statutory additions accruing on and after May 1, 2018, 

including interest under 26 U.S.C. §§ 6606, 6621, 6622, and 28 U.S.C. 

§ 1961(c). 

B. Finding that the United States has a valid and subsisting tax lien on all 

property and rights to property belonging to DAVID TORGERSON to the 

extent of his tax liabilities to the United States, including the Cardlytics 

Stock. 

C. Ordering that the United States' lien on the Cardlytics Stock be enforced by 

judicial sale of same, with distribution of the proceeds first to the costs of 

Case: 2:18-cv-00656-ALM-CMV Doc #: 1 Filed: 07/05/18 Page: 6 of 7 PAGEID #: 6
Page 7 of 7

sale, second to the United States as payment for DAVID TORGERSON's 

outstanding income tax liabilities, and third, the remaining surplus, if any, to 

MR. TORGERSON. 

D. Awarding the United States the costs it incurs for this action. 

E. Awarding the United States such other relief as this Court deems just and 

proper. 

Thursday, July 5, 2018 

Respectfully submitted, 

RICHARD E. ZUCKERMAN 

Principal Deputy Assistant Atty. General 

U.S. Dept. of Justice, Tax Division 

Local Counsel: 

BENJAMIN C. GLASSMAN 

United States Attorney 

/s/ L. Steven Schifano 

________________________________ 

L. Steven Schifano 

Trial Attorney, Tax Division 

U.S. Department of Justice 

P.O. Box 55, Ben Franklin Station 

Washington, D.C. 20044 

(202) 307-6575 Phone 

(202) 514-5238 Fax 

L.Steven.Schifano@usdoj.gov 

Wisconsin Bar # 1019644 

Counsel for the United States 

Case: 2:18-cv-00656-ALM-CMV Doc #: 1 Filed: 07/05/18 Page: 7 of 7 PAGEID #: 7
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Steven Schifano, 555 4th Street N.W., Washington DC 20001, (202)

307-6575.

David E. Torgerson

Delaware

26 U.S.C. § 7401

Action to collect federal tax liabilities.

07/05/2018 /s/ L. Steven Schifano

Case: 2:18-cv-00656-ALM-CMV Doc #: 1-1 Filed: 07/05/18 Page: 1 of 2 PAGEID #: 8
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Case: 2:18-cv-00656-ALM-CMV Doc #: 1-1 Filed: 07/05/18 Page: 2 of 2 PAGEID #: 9