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United States v. Shobola

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

December 13, 2019

UNITED STATES OF AMERICA, Plaintiff,
v.
KENNETH O. SHOBOLA Defendant.

          ORDER GRANTING UNITED STATES' MOTION FOR SUMMARY JUDGMENT

          WILLIAM F. JUNG UNITED STATES DISTRICT JUDGE.

         The Court has before it the Fed.R.Civ.P. 56 Motion for Summary Judgment filed by the United States at docket 21. The Court previously instructed Mr. Shobola on this record to file a response if the motion was opposed. Shobola has filed no response and the motion is therefore deemed unopposed.

         In its motion, the United States seeks a judgment against Defendant Shobola for his unpaid federal income tax liabilities for the 2003, 2004, 2007 through 2009, 2014, and 2015 tax years. The motion is backed up by competent declarations showing the amounts sought are in fact due and owing. Accordingly, the Court grants the motion and orders judgment to be entered against Shobola.

         Undisputed Basis for the Motion and Judgment

         Defendant, a pharmacist by trade, filed federal individual income tax returns (“Forms 1040”) for the 2003, 2004, 2007 through 2009, 2014, and 2015 tax years. Dkt. 21-3, Greene Decl. ¶7. But he did not pay the amounts assessed.

         The uncontested record here shows proper assessments by the Secretary of the Treasury assessed against Defendant are as follows:

Type of Tax

Assessment Date

Assessed Tax

Assessed Interest

Assessed Penalties

2003 Form

1040

11/19/2007

$585, 954

$182, 451.31

$3, 308.08

$126, 634.27*

$123, 820.18**

2004 Form

1040

10/22/2007

$598, 361

$133, 123

$124, 427.02*

$85, 716.39**

$52, 535.86**

2007 Form

1040

11/08/2010

$249, 253

$32, 580.70

$50, 605.20*

$34, 861.36**

2008 Form

1040

10/26/2009

$1, 1103

$415.48

$115.81**

2009 Form

1040

01/09/2012

$35, 085

$1, 865.50

$5, 485.72*

$2, 560**

2014 Form

1040

10/19/2015

$2, 341

$36.26

$9.00

$81.93**

2015 Form

1040

11/21/2016

$2, 963

$72.10

$52.00

$118.52**

         *Late filing penalty

         Estimated tax penalty

         **Failure to pay penalty

         These amounts are established by the following uncontested sources: Dkt. 21-3, Greene Decl. ¶¶ 7-8; Dkts. 21-1, 21-2, Duncan Decl., Ex. 1 ¶¶ 4, 9, 14, 19, 24, 29, and 34.

         Further, the record shows that a delegate of the Secretary of the Treasury gave notice of the assessments to Defendant and made demands for payment as required by law. Dkt. 21-3, Greene Decl. ¶ 9; Dkts. 21-1, 21-2, Duncan Decl. Ex. 1 ¶¶ 5, 10, 15, 20, 25, 30, and 35. The record furthers shows, without contest, that Defendant has failed to pay in full the assessments described in paragraph 2, above. Id.; Dkts. 21-1, 21-2, Duncan Decl. Ex. 1 ¶¶ 6, 11, 16, 21, 26, 31, and 36.

         According to the Motion, which Shobola did not contest, as of November 1, 2019, Defendant owes $1, 588, 487.27, plus interest and statutory additions until paid, for his unpaid federal income tax liabilities for the years at issue. Dkt. 21-3, Greene Decl. ¶¶ 10-11.

         Summary ...


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