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UNITED STATES, Plaintiff, v. LATNEYS FUNERAL HOME, INC. Et Al., Defendants
Citations: 938 F. Supp. 2d 73; 111 A.F.T.R.2d (RIA) 1647; 2013 U.S. Dist. LEXIS 51762; 2013 WL 1458705Docket: Civil Action No. 2011-2096
Court: District Court, District of Columbia; April 10, 2013; Federal District Court
Original Court Document: View Document
The United States District Court for the District of Columbia has granted the government's unopposed motion for partial summary judgment against Latney’s Funeral Home, Inc. (LFHI) for failing to pay federal taxes. The government claims LFHI owes $1,009,871 in federal income and social security taxes from September 1999 to March 2009, $60,322 in federal unemployment taxes from December 1999 to December 2008, and $28,062 in civil penalties for failing to file W-2 forms in 2002. The complaint includes four counts: reducing employment tax assessments, reducing unemployment tax assessments, reducing civil tax penalties, and seeking a permanent injunction. Although LFHI initially defended itself, it has not actively participated in the case or responded to the motion for summary judgment. The court, adhering to the local civil rule that allows unopposed motions to be treated as conceded, reviewed the filings to ensure the government met the legal standard for summary judgment. The court confirmed that the government demonstrated entitlement to relief under the Federal Rules of Civil Procedure, leading to the decision to grant the motion for partial summary judgment on the first three counts. The court has granted the government's motion for partial summary judgment regarding tax assessments against LFHI, which indicate that LFHI owes unpaid federal taxes. These assessments, as defined by case law, are official IRS determinations of tax liability and are presumed correct. The government’s submission of these assessments, totaling $1,009,871 for federal income and social security taxes, $60,322 for federal unemployment taxes, and $28,062 in civil penalties, shifts the burden to LFHI to demonstrate any errors. LFHI did not respond to the government's evidence, failing to meet its burden of proof. With no factual disputes present, the court concludes that the government is entitled to relief, thus granting the motion for partial summary judgment. An order reflecting this decision will be issued simultaneously with the memorandum opinion dated April 10, 2013.