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United States v. Ramer

United States District Court, W.D. Arkansas, Fayetteville Division

December 27, 2016

UNITED STATES OF AMERICA PLAINTIFF
v.
LESTER R. RAMER; MARY L. RAMER; DEER CREEK FINANCIAL SERVICES, LLC; SYCAMORE LEASING; ECHO ACRES; CONCRETE CONCEPTS; HIS MANAGEMENT; BENTON COUNTY TAX COLLECTOR; STATE OF ARKANSAS; and ARKANSAS COMMISSIONER OF STATE LANDS DEFENDANTS

          ORDER AND JUDGMENT

          HON TIMOTHY BROOKS UNITED STATES DISTRICT JUDGE

         NOW before the Court is the Motion for Default Judgment by Plaintiff, United States of America (Doc. 67), the Stipulation by the Benton County Tax Collector and Arkansas Commissioner of State Lands (Doc. 68), the Ramer Defendants' Response (Doc. 70), [1] and the Plaintiffs Reply (Doc. 71). The Court finds that Plaintiffs Motion (Doc. 67) should be GRANTED, and it is therefore ordered that judgment be entered as follows:

         1. The United States' Motion for Default Judgment is granted.

         2. Defendants Lester Ramer and Mary Ramer were properly served with the United States' complaint.

         3. Defendants Concrete Concepts, and HIS Management were properly served with the United States' amended complaint.

         4. No answer or other defense has been filed by these defendants and the time within which they may respond has expired.

         5. Lester Ramer is over the age of 18, not incompetent, and not on active military duty.

         6. Mary Ramer is over the age of 18, not incompetent, and not on active military duty.

         7. On June 30, 2016, by text order, this Court entered defaults pursuant to Fed.R.Civ.P. 55(a) against Defendants Lester Ramer and Mary Ramer. On that same date, the Court entered a default judgment against Separate Defendants Deer Creek Financial Services, Sycamore Leasing, and Echo Acres (Doc. 52).

         8. On July 27, 2016, and September 14, 2016, the Clerk of the Court entered defaults, pursuant to Fed.R.Civ.P. 55(a) against Defendants HIS Management and Concrete Concepts, respectively.

         9. The Court finds, affirms, and ratifies that Defendants Lester Ramer, Mary Ramer, Concrete Concepts, and HIS Management are in default. And although the Court has considered said Defendants' Response (Doc. 70), it offers no facts, law, or other proper justification as to why judgment on these defaults should not be entered. Therefore, the Court finds that the United States is entitled to default judgments in its favor and against them.

         10. A default judgment is entered in favor of the United States and against the defendant, Lester Ramer, for the unpaid balance of the federal income taxes and statutory additions to tax for the 2001-2002, and 2006-2009 tax years in the amount of $1, 330, 367.32, as of December 1, 2016, plus fees and all statutory additions that accrue thereafter as provided by law.

         11. A default judgment is entered in favor of the United States and against the defendant, Mary Ramer, for the unpaid balance of the federal income taxes and statutory additions to tax for the 2006-2009 tax years in the amount of $55, 573.92, as of December 1, 2016, plus fees and all statutory additions that accrue thereafter as provided by law.

         12. The United States' federal tax liens associated with Lester and Mary Ramers' tax liabilities are valid and subsisting liens that attached to all property and rights to property of Lester and Mary Ramer, including the following two parcels of real property held by ...


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