U.S. v. BOYD

Case No. CV 18-803-MWF (JEMx).


United States District Court, C.D. California.

April 23, 2019.

Editors Note
Applicable Law: 26 U.S.C. § 7401
Cause: 26 U.S.C. § 7401 IRS: Tax Liability
Nature of Suit: 870 Taxes
Source: PACER

Attorney(s) appearing for the Case

United States of America, Plaintiff, represented by John Ellis , Office of US Attorney.

Jane Boyd, Defendant, represented by A. Lavar Taylor , A Lavar Taylor Law Offices LLP & Jonathan T. Amitrano , Law Offices of A. Lavar Taylor LLP.


The above-titled matter came before the Honorable Michael W. Fitzgerald, United States District Judge, presiding in Courtroom 5A of the above-titled Court, pursuant to Plaintiff United States of America's Motion for Summary Judgment (Docket No. 31) and Defendant Jane Boyd's Motion for Summary Judgment Pursuant to Federal Rule of Civil Procedure 56 (Docket No. 32).

All claims have now been resolved, as follows: In an Order dated April 23, 2019, the Court granted summary judgment in favor of Plaintiff as to its claim to reduce to judgment a federal Foreign Bank and Financial Accounts ("FBAR") penalty assessment against Defendant and denied Defendant's motion for summary judgment. (Docket No. 47).

Now, therefore, pursuant to Rules 56 and 58 of the Federal Rules of Civil Procedure, IT IS HEREBY ORDERED, ADJUDGED AND DECREED that judgment be entered as follows:

1. Judgment is entered in favor of Plaintiff and against Defendant in the amount of $49,185.53, consisting of unpaid FBAR penalty assessments for the 2010 calendar year in the aggregate amount of $47,279.00, failure-to-pay penalties in the aggregate amount of $1,453.16, and statutory interest in the amount of $453.37. Additional penalties and interest will accrue as provided by law until such obligation is paid in full. 2. Plaintiff is awarded its costs as provided by law.


1000 Characters Remaining

Leagle.com reserves the right to edit or remove comments but is under no obligation to do so, or to explain individual moderation decisions.

User Comments

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases