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United States v. Bogart

United States District Court, M.D. Tennessee, Nashville Division

June 23, 2017

UNITED STATES OF AMERICA
v.
DUSTIN B. BOGART, et al.,

          MEMORANDUM

          ALETA A. TRAUGER UNITED STATES DISTRICT JUDGE.

         Pending before the court are the following motions:

(1) Plaintiff's Motion for Distribution of Deposit (Docket No. 204);
(2) Defendants' Motion to Join Indispensable Interested Parties and for multiple other forms of relief (Docket No. 205);
(3) Plaintiff's Motion for Order of Contempt (Docket No. 206);
(4) Defendants' Motion to Show Cause and for multiple other forms of relief (Docket No. 209); and
(5) Defendants' Motion to Void Judgment and Order to Sell Property and for multiple other forms of relief (Docket No. 212).

         BACKGROUND

         The United States brought this action to reduce certain tax assessments against Dustin Bogart to judgment and to foreclose on tax liens against Bogart's property in Tennessee. The court found that the United States had valid and subsisting tax liens against the property at issue and ordered the foreclosure of the federal tax liens attached to that property. Docket No. 176. The court ordered the sale of the property free and clear of any right, title, lien, claim or interest of any of the parties herein and ordered the distribution of the sale proceeds first to pay the expenses of the sale, second to the United States to satisfy Bogart's federal income tax liabilities, and third to Defendants. Id.[1] By subsequent order, the court awarded the United States judgment in the amount of $304, 584.22 against Defendant Dustin Bogart. Docket No. 182. Defendant Bogart appealed that judgment, and the Sixth Circuit Court of Appeals affirmed this court's opinion and upheld this court's judgment. Docket Nos. 189-90.

         Following that appeal, the court granted the United States' Motion for Entry of Order of Sale, authorizing the Internal Revenue Service (“IRS”) to offer the property at issue for sale at public auction and to sell it free and clear of liens or interests of the Defendants and of the United States. Docket No. 195. Defendants appealed that decision to the Sixth Circuit Court of Appeals. Docket No. 201. The Sixth Circuit again affirmed this court's opinion and upheld the Order of Sale, finding that Bogart's arguments challenging the Order of Sale were barred by the law-of-the-case doctrine. Docket Nos. 216-17. The Sixth Circuit also denied Defendants' “pending motions” as moot. Docket No. 216, p. 5.

         At the time of the Sixth Circuit's second opinion, Defendants' pending motions were Docket No. 205 (Motion to Join Indispensable Parties), Docket No. 209 (Motion for Order to Show Cause), and Docket No. 212 (Motion to Void Judgment and Order to Sell Property). Those motions having been denied by the appellate court, the Clerk is directed to terminate them on this Court's docket.[2]

         MOTION FOR DISTRIBUTION OF DEPOSIT

         Plaintiff's Motion for Distribution of Deposit (Docket No. 204) is based upon the IRS's June 28, 2016 offer for sale of Bogart's real property in Tennessee. That property was sold, and in accordance with the Order of Sale, a deposit of $1, 000 was collected from the successful bidder and deposited with the Clerk of Court. The successful bidder did not complete the sale.[3] The Order of Sale provides that if the successful bidder does not complete the sale, the deposit is forfeited and shall be applied to the cover the expenses of the sale. Docket No. 195.

         The United States asks the court to distribute that deposit to the IRS to be applied to the costs of sale, which exceeded $1, 000. See Declaration of Roberta Colee, Property and Liquidation Specialist for the IRS. (Docket No. 204-1). The facts as set forth in Ms. Colee's Declaration have not been disputed. Therefore, pursuant to the Order of Sale ...


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