United States District Court, D. Massachusetts
MEMORANDUM OF DECISION AND ORDER
TIMOTHY S. HILLMAN DISTRICT JUDGE.
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. The Town of Douglas, Massachusetts
(“Douglas”) has been named as a party because it
may have a lien on the Property.
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.
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
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
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.
States Obtains a Judgment Lien
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
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)).
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 ...