Searching over 5,500,000 cases.


searching
Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.

United States v. Goodwin

United States District Court, D. Massachusetts

September 21, 2018

UNITED STATES OF AMERICA, Plaintiff,
v.
ROY M. GOODWIN, JR., AMY L. BEUKEMA, f/k/a AMY L. GOODWIN, UNIBANK FOR SAVINGS, SHAUGHNESSY CRANE SERVICE, INC., WEBSTER FIVE CENTS SAVINGS BANK, COMMONWEALTH OF MASSACHUSETTS, TOWN OF DOUGLAS, MASSACHUSETTS, TIMUR KHOLODENKO, and PSP, LLC, Defendants.

          MEMORANDUM OF DECISION AND ORDER

          TIMOTHY S. HILLMAN DISTRICT JUDGE.

         Background

         Pursuant to 26 U.S.C. §§ 7401 and 7403, with the authorization and sanction of the Chief Counsel of the Internal Revenue Service, a delegate of the Secretary of the Treasury of the United States, and at the direction of a delegate of the Attorney General of the United States, the United States has brought this action to enforce the federal tax liens that encumber a parcel of real property located at 53 Gilboa Street, Douglas, Massachusetts (the “Property”). Roy M. Goodwin, Jr. (“Goodwin”), Amy L. Beukema, F/K/A Amy L. Goodwin (“Beukema”), Unibank For Savings (“Unibank”), Shaughnessy Crane Service, Inc. (“Shaughnessy”), Webster Five Cents Savings Bank (“Webster”), Commonwealth Of Massachusetts (the “Commonwealth”), Timur Kholodenko (“Kholodenko”), and PSP, LLC (“PSP”) have been named parties because they may have an interest in the Property.[1] The Town of Douglas, Massachusetts (“Douglas”) has been named as a party because it may have a lien on the Property.

         This Order addresses Defendant Amy Beukema's Motion To Dismiss Timur Kholodenko As A Party And To Discharge The Interest Of Timur Kholodenko (Docket No. 31). For the reasons set for the below, that motion is denied.

         Standard Of Review

         This motion to dismiss is before the Court in a rather unusual posture given that both parties are named Defendants. Neither party has addressed the burden of proof, the applicable standard of review, or whether it is appropriate for the Court to consider the affidavits and other matters outside the pleadings which they have both included as part of their submissions. Under the circumstances, I will assume that Beukema, as the moving party, has the burden to establish, by a preponderance of the evidence, that Kholodenko does not have a plausible claim to an interest in the Property and therefore, should be dismissed as a potential claimant. Moreover, since neither party has objected to the extraneous materials filed by the other, and because, for the most part, the materials or the information contained therein are matters of public record, I have considered them in making my decision. Both parties have argued Massachusetts law applies to determine whether Kholodenko has an interest in the Property. In a case such as this, federal law controls to determine the priority of competing liens and the Court looks to state law to determine who holds an interest in the Property. See Aquilino v. United States, 363 U.S. 509, 514, 80 S.Ct. 1277, 1281 (1960). Accordingly, I agree with the parties that Massachusetts law applies to determine whether Kholodenko has a cognizable legal interest in the Property.

         Facts

         By deed dated June 27, 1996, the Property was conveyed to Goodwin and Beukema, who were then married, as tenants by the entirety. On August 18, 2014, a Judgment of Divorce Nisi was issued by the Massachusetts Probate Court dissolving the marriage of Goodwin and Beukema. Beukema was granted the sole ownership interest, rights and title to the Property and was to be solely responsible for the operating cost of the Property once Goodwin filed a Quit Claim Deed. The Massachusetts Probate Court ordered Beukema and Goodwin to cooperate together regarding resolution of the federal tax liabilities owed to the Internal Revenue Service. These are secured by notices of federal tax liens filed in the Worcester District Registry of Deeds. Goodwin did not file a Quitclaim Deed within forty-five days of the aforementioned judgment. Therefore, on October 21, 2014, Beukema filed a certified copy of the judgment in the Worcester District Registry of Deeds, which under Massachusetts law, effectively conveyed title to her, individually. On October 18, 2001, Beukema had filed a Declaration of Homestead pursuant to Mass. Gen. L. ch. 188, in the Worcester District Registry of Deeds. After the divorce, Beukema continued to use the Property as her primary domicile.

         Federal Tax Lien

         On October 8, 2001, a delegate of the Secretary of the Treasury of the United States made assessments against Goodwin, pursuant to 26 U.S.C. § 6672, with respect to unpaid employment tax liabilities of RBG Construction Services, LLC (“RGB”). October 1, 2001, a delegate of the Secretary of the Treasury of the United States made an assessment against Beukema, pursuant to 26 U.S.C. § 6672, with respect to unpaid employment tax liabilities of RGB. A delegate of the Secretary of the Treasury filed notices of federal tax liens in accordance with 26 U.S.C. § 6323(f) for the unpaid federal tax liabilities of Goodwin in the Worcester District Registry of Deeds. This notice of federal tax lien was re-filed in the Worcester District Registry of Deeds on January 11, 2011. A delegate of the Secretary of the Treasury filed notices of federal tax liens in accordance with 26 U.S.C. § 6323(f) for the unpaid federal income tax liabilities of Beukema in the Worcester District Registry of Deeds on September 13, 2010. This notice of federal tax lien was refiled in the Worcester District Registry of Deeds on January 11, 2011.

         United States Obtains a Judgment Lien

         On May 11, 2012, the United States obtained a money judgment against Goodwin and Beukema in the civil action styled United States v. Roy M. Goodwin, Jr. and Amy L. Goodwin, No. 4:12-cv-40001 (D. Mass.), for their unpaid 26 U.S.C. § 6672 tax liabilities. Pursuant to 26 U.S.C. § 6502(a)(2)(B), the commencement of that civil action extended the period during which the United States could collect the federal tax liabilities of the defendants Goodwin and Beukema, such that the collection period does not expire until the unpaid tax liabilities are satisfied in full, or become unenforceable.

         Judgment was entered against Goodwin in the amount of $35, 202.85, plus interest and other statutory accruals after March 16, 2012, until paid, as provided by 28 U.S.C. § 1961(c)(1). Judgment was entered against Beukema in the amount of $35, 258.02, plus interest and other statutory accruals after March 16, 2012 until paid in full, as provided by 28 U.S.C. § 1961(c)(1). (See Judgment, United States v. Roy M. Goodwin, Jr. and Amy L. Goodwin, No. 4:12-cv-40001 (D. Mass. May 11, 2012)).

         Goodwin and Beukema have failed to make any voluntary payments on the judgments against them. Goodwin remains liable to the United States in the amount of $41, 412.53, plus interest as allowed by law accruing from and after April 12, 2017; and Beukema remains liable to the United States in the amount of ...


Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.