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United States v. Tolin

United States District Court, E.D. Missouri, Eastern Division

March 30, 2015

UNITED STATES OF AMERICA, Plaintiff,
v.
JOSH P. TOLIN, et al., Defendants,

OPINION, MEMORANDUM AND ORDER

HENRY EDWARD AUTREY, District Judge.

This presents itself to the Court on Plaintiff's Motion for Summary Judgment, [Doc. No. 57], and Intervenor Defendant U.S. Bank National Association as Trustee under Pooling and Servicing Agreement dated as of September 1, 2006, MASTR Asset Backed Securities Trust 2006-NC2 Mortgage Pass Through Certificates Series 200's Motion for Summary Judgment, [Doc. No. 62]. Each party each opposes the motion of the other. For the reasons set forth below, Plaintiff's Motion is granted and Intervenor Defendant's Motion is denied.

Facts and Background

The parties agree that there are no material facts in dispute.

On March 15, 2004, Josh and Kimberly Tolin purchased, as joint tenants, the subject property located at 16609 Clayton Road, Ballwin, Missouri. The Tolins financed the purchase of the subject property with a $277, 000 loan from New Century Mortgage Corporation. The Tolins executed a Deed of Trust to secure the loan on March 15, 2004 and recorded it in St. Louis County on March 29, 2004.

On October 4, 2013, the Court entered an order dismissing Kimberly Tolin from this litigation after she agreed to disclaim any right to, title to, or interest in the proceeds from the sale of the subject property.

On October 3, 2013, the Court entered judgment that:

"(a) the federal tax liens, described in paragraphs 20 and 21 of the United States' Complaint relating to the federal income tax liabilities of Josh P. Tolin for tax years December 31, 2001, December 31, 2002, December 31, 2004, and December 31, 2006 (paragraph 13 of the complaint), are valid and subsisting liens that attached to all property and rights to property of Josh P. Tolin pursuant to 26 U.S.C. §§ 6321 and 6322, including the parcel of real property at 16609 Clayton Road, Ballwin, Missouri, with the following legal description:
Lot 356 of WINDING TRAILS PLAT 1, a subdivision of St. Louis County, Missouri, according to the plat thereof recorded in Plat Book 192, Page 12 of the St. Louis County Records; and
(b) the federal tax liens shall be foreclosed against Josh P. Tolin's real property located at 16609 Clayton Road, Ballwin, Missouri, and the property sold pursuant to an order of sale."

The United States' federal tax liens against Josh Tolin, described in the October 3rd judgment arose on the date of each assessment of tax under 26 U.S.C. §§ 6321 and 6322, and attached to the subject real property on those dates. The dates of assessment are as follows:

2001: 06/05/2006 in the amount of $415, 618.79
2002: 05/15/2006 in the amount of $155, 256.81
2004: 11/21/2005 in the amount of $166, 288.71
2006: 11/05/2007 in the amount of $2, 380.53

On March 30, 2006, the Internal Revenue Service ("IRS") recorded a notice of federal tax lien in St. Louis County that related to Josh Tolin's unpaid federal income tax liabilities for tax year 2004. On April 15, 2008, the IRS recorded a notice of federal tax lien in St. Louis County that related to Josh Tolin's unpaid federal income tax liabilities for tax year 2001, 2002, and 2006. On March 8, 2006 and again on March 17, 2006, the IRS recorded notices of federal tax lien in St. Louis County ...


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