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United States v. Jones

United States District Court, M.D. Florida, Tampa Division

May 8, 2018

UNITED STATES OF AMERICA, Plaintiff,
v.
DAPHNE D. JONES, ET AL., Defendants. Tax Year Date of Assessment Interest Assessed Penalties Assessed

          ORDER

          SUSAN C. BUCKLEW, UNITED STATE DISTRICT JUDGE.

         This cause comes before the Court on Plaintiff's Motion for Default Judgment. (Doc. No. 46). As explained below, the motion is granted.

         I. Background

         Plaintiff United States of America filed this lawsuit in order to reduce to judgment Defendant Daphne Jones' unpaid federal income tax liabilities for the tax years 2005, 2006, 2007, and 2014. Additionally, Plaintiff seeks to foreclose the federal tax liens that encumber real property (“Subject Properties”) held by Defendant On Point Group Inc., to sell the Subject Properties free and clear of the liens and claims of Defendants in this case, and to disburse the sales proceeds.[1]

         A. Jones' Tax Liability

         The IRS made the following assessments with respect to Jones' income tax liabilities for the tax years 2005, 2006, 2007, and 2014:

Tax Year

Date of Assessment

Tax Assessed

Interest Assessed

Penalties Assessed

2005 10/15/2007 $ 31,503.00 $ 4,689.15 $ 6,608.00
6/16/2008

$ 2,312.94
6/21/2010

$ 5,947.56
9/20/2010 $ 68,585.00
$ 13,717.00
11/17/2014
$ 55,449.50 $ 17,146.25
2006 9/20/2010 $ 50,776.00 $ 12,340.39 $ 2,402.92

$ 11,424.60

$ 10,662.96

4/2/2012 $ 47,943.00 $ 19,005.89 $ 12,684.00

$ 10,149.00

$ 250.00

2007 9/20/2010 $ 31,433.00 $ 4,537.12 $ 1,430.59

$ 7,072.43

$ 4,714.95

11/17/2014
$ 6,765.21 $ 3,053.29
2014 3/21/2016 $ 11,538.00 $ 354.83 $ 163.00

$ 2,076.84

$ 546.36

         Additionally, the IRS assessed a civil penalty, plus interest, due to Jones' excessive claim for a refund or credit relating to her 2005 taxes:

Tax Year
Date of Assessment
Interest Assessed
Penalties Assessed
2005
6/7/2010
$ 6, 300.00
11/17/2014
$ 810.09

         The Secretary of Treasury filed Notices of Federal Tax Liens against Jones for her unpaid income tax liabilities for the tax years 2005, 2006, 2007, and 2014, as well as for the civil penalty assessed for the 2005 tax year. As of April 30, 2018, after taking into account payments, credits, and abatements, Jones' total tax liability for the tax years 2005, 2006, 2007, and 2014 is $432, 233.89. (Doc. No. 46-1). Interest, penalties, and statutory additions continue to accrue until the balance is paid in full.

         B. On Point Group Inc.'s Liability

         On the dates of the assessments listed above, federal tax liens arose and attached to Jones' property and Jones' rights to property. In August of 2008, Jones registered On Point Group Inc. (“OPG”) as a corporation with the State of Florida.

         On September 20, 2012, Jones used personal funds (which were encumbered by tax liens) to purchase the Subject Properties through OPG. As a result, the tax liens (which arose from the assessments occurring prior to September 20, 2012) attached to the Subject Properties held by OPG.

         Additionally, OPG holds title to the Subject Properties as Jones' nominee and/or alter ego as illustrated by the following: Jones is the 100% shareholder of OPG and exercises sole dominion and control over OPG. Jones granted a mortgage on the Subject Properties as OPG's CEO. Jones and OPG's finances are co-mingled. Jones is the sole authorized signer on OPG's bank account, and she has used the “corporate” funds to pay for clothing, beauty supplies, groceries, airfare, pool maintenance, childcare, housekeeping, entertainment, car insurance, and other personal expenses. Jones withdrew over $180, 000 in cash from the ...


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