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United States v. Dodson

United States District Court, E.D. Oklahoma

April 18, 2018

UNITED STATES OF AMERICA, Plaintiff,
v.
(1) THOMAS RALPH DODSON, SR., (2) THOMAS RALPH DODSON, JR., (3) MADISON SHAR DODSON, and (4) MURRAY COUNTY TREASURER, Defendants.

          ORDER GRANTING MOTION FOR DEFAULT JUDGMENT AND SUMMARY JUDGMENT, JOURNAL ENTRY OF JUDGMENT, AND ORDER OF SALE

          James H. Payne United States District Judge

         This matter comes before the Court upon the United States' Motion for Default Judgment and Summary Judgment (Docket No. 22) against defendants Thomas Ralph Dodson, Sr., Thomas Ralph Dodson, Jr., and Madison Shar Dodson (“the Defendants”). On February 23, 2018, Magistrate Judge Kimberly E. West issued Findings and Recommendation (Docket No. 24) recommending that:

a. Default judgment be entered against Defendant Thomas Ralph Dodson, Sr. and in favor of the United States in the amount of $77, 369.06 plus interest and statutory additions accruing after December 18, 2017;
b. Summary judgment be entered in favor of the United States and against Defendants Thomas Ralph Dodson, Jr. and Madison Shar Dodson in that the transfer of 1811 West Ardmore Avenue in Sulphur, Oklahoma (“the Property”) was fraudulently made and is, therefore, avoided. Moreover, the transfer was made subject to the federal tax liens of the United States; and
c. The federal tax liens in favor of the United States be enforced and the Property be sold and the proceeds be applied to Mr. Dodson, Sr.'s due and owing assessed federal tax liabilities.

         No party objected to the Findings and Recommendation, and, after review, this Court finds that the Findings and Recommendation is supported by the record. Therefore, upon full consideration of the entire record and the issues presented herein, the Court finds and orders that the Findings and Recommendation entered by the United States Magistrate Judge on February 23, 2018 be AFFIRMED and ADOPTED by this Court as its Findings and Order. The Clerk shall enter judgment as follows:

         1. Against defendant Thomas Ralph Dodson, Sr. and in favor of the United States in the amount of $77, 369.06, plus interest and statutory additions accruing after December 18, 2017;

         2. Against defendants Thomas Ralph Dodson, Jr. and Madison Shar Dodson and in favor of the United States in that the transfer of 1811 West Ardmore Avenue in Sulphur, Oklahoma (“the Property”) was fraudulently made and is, therefore, avoided;

         3. That the transfer of the Property was also made subject to the federal tax liens in favor of the United States;

         4. That the federal tax liens in favor of the United States be enforced and the Property be sold, pursuant to 26 U.S.C. § 7403(c), with the proceeds applied to any outstanding liabilities as follows:

a. First, to the Internal Revenue Service (“IRS”) Property Appraisal and Liquidation Specialists (“PALS”) for costs of sale;
b. Second, to Murray County for any outstanding taxes owed by Mr. Dodson, Sr. pursuant to 26 U.S.C. § 6323(b)(6);
c. Third, to the United States for application against Mr. Dodson, Sr.'s outstanding federal tax liabilities.

         It is FURTHER ORDERED that the Property conveyed to Mr. Dodson, Sr. by warranty deed dated December 27, 2004, and recorded with the Murray County Registry of Deeds at Book 0753, Page 55 shall be sold, pursuant to 26 U.S.C ...


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