UNITED STATES DISTRICT COURT 

SOUTHERN DISTRICT OF NEW YORK 

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UNITED STATES OF AMERICA, 

Plaintiff, 

-against– 

PRESTON LESCHINS, HSBC MORTGAGE 

CORPORATION (USA) P/K/A MARINE 

MIDLAND MORTGAGE CORP., and JOHN 

DOES NOS. 1-10, 

Defendants. 

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Case No. 07 Civ. 3384 (WHP) 

VERIFIED ANSWER

 Defendant Preston A. Leschins ("Leschins"), by his attorneys, Moritt Hock Hamroff & 

Horowitz LLP, as and for his Answer to the Complaint of the Plaintiff, responds as follows: 

1. Defendant denies knowledge or information sufficient to form a belief as to the 

truth of the allegations contained in Paragraph "1" of the Complaint. 

2. Defendant denies knowledge or information sufficient to form a belief as to the 

truth of the allegations contained in Paragraph "2" of the Complaint. 

3. Defendant admits each and every allegation contained in Paragraph "3"of the 

Complaint. 

4. Defendant admits each and every allegation contained in Paragraph "4"of the 

Complaint. 

5. Defendant admits each and every allegation contained in Paragraph "5"of the 

Complaint. 

6. Defendant denies knowledge or information sufficient to form a belief as to the 

truth of the allegations contained in Paragraph "6" of the Complaint, except admits that HSBC 

has a Mortgage and Security Agreement on the property. 

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7. Defendant denies knowledge or information sufficient to form a belief as to the 

truth of the allegations contained in Paragraph "7" of the Complaint. 

8. Defendant denies each and every allegation contained in Paragraph "8" of the 

Complaint. 

9. Defendant denies knowledge or information sufficient to form a belief as to the 

truth of the allegations contained in Paragraph "9" of the Complaint. 

10. Defendant denies each and every allegation contained in Paragraph "10" of the 

Complaint. 

11. Defendant denies each and every allegation contained in Paragraph "11" of the 

Complaint. 

AS TO THE FIRST CAUSE OF ACTION

12. Defendant repeats and realleges each and every response contained in Paragraphs 

"1" through "11" of its Answer to the Complaint as though fully set forth at length herein. 

13. Defendant denies each and every allegation contained in Paragraph "13" of the 

Complaint, except admits that the IRS made assessments against Leschins for deficiencies in the 

payment of federal income taxes. 

14. Defendant denies knowledge or information sufficient to form a belief as to the 

truth of the allegations contained in Paragraph "14" of the Complaint. 

15. Defendant denies each and every allegation contained in Paragraph "15" of the 

Complaint, except admits that the IRS made demands for payment of those taxes. 

16. Defendant denies each and every allegation contained in Paragraph "16" of the 

Complaint. 

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17. Defendant denies each and every allegation contained in Paragraph "17" of the 

Complaint. 

AS TO THE SECOND CAUSE OF ACTION

18. Defendant repeats and realleges each and every response contained in Paragraphs 

"1" through "17" of its Answer to the Complaint as though fully set forth at length herein. 

19. Defendant denies knowledge or information sufficient to form a belief as to the 

truth of the allegations contained in Paragraph "19" of the Complaint. 

20. Defendant denies knowledge or information sufficient to form a belief as to the 

truth of the allegations contained in Paragraph "20" of the Complaint. 

21. Defendant denies knowledge or information sufficient to form a belief as to the 

truth of the allegations contained in Paragraph "21" of the Complaint. 

22. Defendant denies knowledge or information sufficient to form a belief as to the 

truth of the allegations contained in Paragraph "22" of the Complaint, except admits that there 

may be unsatisfied tax liens. 

23. Defendant denies knowledge or information sufficient to form a belief as to the 

truth of the allegations contained in Paragraph "23" of the Complaint. 

24. Defendant denies knowledge or information sufficient to form a belief as to the 

truth of the allegations contained in Paragraph "24" of the Complaint. 

25. Defendant denies knowledge or information sufficient to form a belief as to the 

truth of the allegations contained in Paragraph "25" of the Complaint. 

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AS AND FOR A FIRST AFFIRMATIVE DEFENSE

26. That the Plaintiff may be barred from attempting to collect all or some of the 

federal income taxes claimed by the Plaintiff to be due and owing by Defendant Leschins in this 

action by virtue of the Statute of Limitations, other relevant statutes and/or laches. 

AS AND FOR A SECOND AFFIRMATIVE DEFENSE

27. That Defendant Leschins has remitted, in the interests of good faith and 

compliance, partial payments towards the outstanding amount of tax due and has made one or 

more Offers in Compromise in connection with the tax liabilities which are the subject of this 

action (which offers in compromise have included the value of all of his personal property as 

well as the subject shares and proprietary lease specified in the Complaint) in satisfaction of 

amounts claimed to be due and owing in this action. 

 WHEREFORE, Defendant Preston Leschins demands judgment dismissing the 

Complaint in this action together with the costs and disbursements of this action and such other 

and further relief as to this Court may seem just and proper. 

Dated: Garden City, New York 

 July 6, 2007 

MORITT HOCK HAMROFF & HOROWITZ LLP 

By: /s/ Lee J. Mendelson 

 Lee J. Mendelson (LM-3374) 

Attorneys for Defendant Preston Leschins 

400 Garden City Plaza 

Garden City, NY 11530 

(516) 873-2000 

TO: Lawrence H. Fogelman, Esq. 

Assistant United States Attorney 

86 Chambers Street, 3rd Floor 

New York, NY 10007 

F:\Leschins, Preston\Docs\Verified Answer.Doc 

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