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U.S. v. McGann

Partial Default Judgment Against Defendant for Unpaid Income Tax Liability Is Explained

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United States of America, Plaintiffv.Frank A. McGann; Mark S. McGann; HSBC Bank USA, National Association, as Trustee For Fremont home Loan Trust 2005-C, Mortgage-Backed Certificates, Series 2005-C; Ocwen Loan Servicing, LLC; and Town of Colonie, Defendants

MEMORANDUM-DECISION AND ORDERI.     INTRODUCTIONPlaintiff United States of America brings this civil tax enforcement action to obtain a money judgment against Defendant Frank A. McGann for unpaid federal income tax liabilities (Count I); to set aside or disregard fraudulent conveyances of real property located in the Town of Colonie at 8 Idlewild Park, Watervliet, New York (Counts III and IV); and to enforce the federal tax liens relating to Frank McGann’s unpaid federal income tax liabilities upon the property and sell the property (Count II).1 (Dkt. No. 4, at 1). Presently before the Court is Plaintiff’s motion under Rule 55(b) of the Federal Rules of Civil Procedure for a default judgment against Defendant Frank McGann for his unpaid income tax liabilities — i.e., a partial default judgment against Frank McGann as to Count I only. (See Dkt. No. 36). For the reasons set forth below, Plaintiff’s motion is granted.II. FACTUAL AND PROCEDURAL BACKGROUNDThe Amended Complaint alleges that the U.S. Treasury made income tax assessments against Frank McGann for tax years ending 2000, 2001, 2003, 2005, 2006, 2007, and 2008, all of which remain unpaid. (Dkt. No. 4, 8). Although he was provided with notice of each income tax assessment and presented with demand for its payment, (id. 9), Frank McGann “has failed, neglected, or refused to fully pay the assessed liabilities,” (id. 10). The balance due — including interest for each tax year;2 penalties for failure to pay estimated income tax, failure to timely file a tax return, and failure to timely pay tax for each tax year; and fees and collection expenses for the 2000 tax year — amounted to $206,316.67 as of February 29, 2016. (Id.

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