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U.S. v. POTEET

No. CIV 10-0970 JB/LFG.

792 F.Supp.2d 1201 (2011)

UNITED STATES of America, Plaintiff, v. Ronald L. POTEET, State of New Mexico, Patricia S. Brooks, Glen Mortensen, Cindy Mortensen, Defendants.

United States District Court, D. New Mexico.

May 27, 2011.

Attorney(s) appearing for the Case

Holly Michele Church , Tax Division, United States Department of Justice, Dallas, TX, for the Plaintiff.

Ronald L. Poteet , Farmington, NM, Defendant pro se.

Lewis J. Terr , New Mexico Taxation & Revenue Department, Santa Fe, NM, for Defendant State of New Mexico.

MEMORANDUM OPINION AND ORDER

JAMES O. BROWNING, District Judge.

THIS MATTER comes before the Court on the United States' Motion for Summary Judgment, filed March 7, 2011 (Doc. 23). The Court held a hearing on May 20, 2011. The primary issues are: (i) whether Plaintiff United States of America is entitled to judgment against Defendant Ronald L. Poteet for unpaid federal tax income liabilities for years 2000 through 2005; and (ii) whether...

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