1 IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF GEORGIA ATLANTA DIVISION UNITED STATES OF AMERICA, ) ) Plaintiff, ) ) v. ) ) DAVID E. OLSON; BROAD RIVER ) VALLEY RANCH, INC.; SONOL ) INVESTMENTS, INC.; BANKS ) COUNTY TAX COMMISSIONER; ) SMYRNA-VININGS COMPLETE ) CAR CARE, INC.; SOUTH STATE ) BANK; ROBERT D. HILLER; ) HORACE LEE ROSSER ) ) ) ) Defendants. ) _________________________________) Case No. 1:15-cv-4463-TWT UNITED STATES’ MOTION FOR DEFAULT JUDGMENT AGAINST DAVID E. OLSON, BROAD RIVER VALLEY RANCH, INC., SONOL INVESTMENTS, INC. SMYRNA VININGS COMPLETE CAR CARE, INC., SOUTH STATE BANK, ROBERT D. HILLER, AND HORACE LEE ROSSER AND SUMMARY JUDGMENT WITH RESPECT TO THE BANKS COUNTY TAX COMMISSIONER Plaintiff, the United States of America, pursuant to Rule 55(b) of the Federal Rules of Civil Procedure, respectfully moves this Court to enter default judgment against Defendants David E. Olson, Broad River Valley Ranch, Inc., Sonol Case 1:15-cv-04463-TWT Document 19 Filed 07/20/16 Page 1 of 31 2 Investments, Inc., Smyrna-Vinings Complete Car Care, Inc., South State Bank, Robert D. Hiller, and Horace Lee Rosser, and for summary judgment pursuant to Rule 56 of the Federal Rules of Civil Procedure as to the Banks County Tax Commissioner. Counsel for the Banks County Tax Commissioner has agreed to these Motions, and all other defendants have failed to appear or otherwise defend in this action. A memorandum in support is incorporated below, and Government Exhibits 1 through 5 are attached. MEMORANDUM The United States initiated the above-captioned action by filing a Complaint on December 28, 2015 (ECF No. 1.) The United States filed an Amended Complaint on December 31, 2015 to include Broad River Valley Ranch, Inc., Sonol Investments, Inc., Banks County Tax Commissioner, Smyrna-Vinings Complete Car Care, Inc., South State Bank, Robert D. Hiller, and Horace Lee Rosser. (ECF No. 2.) The Banks County Tax Commissioner, Smyrna-Vinings Complete Car Care, Inc., South State Bank, Robert D. Hiller, and Horace Lee Rosser were named as Defendants pursuant to 26 U.S.C. § 7403(b) because it appeared they may have an interest in certain real property owned by Olson. Smyrna-Vinings Complete Car Care, Inc., Robert D. Hiller, and Horace Lee Rosser have been served with the Case 1:15-cv-04463-TWT Document 19 Filed 07/20/16 Page 2 of 31 3 summons and Amended Complaint, but have failed to answer or otherwise appear and defend this action. South State Bank waived service of the summons, but has also failed to answer or otherwise appear and defend this action. The Banks County Tax Commissioner answered the Amended Complaint on April 25, 2016 (ECF No. 13), and is the only Defendant to have entered an appearance in this action. On June 8, 2016, the Banks County Tax Commissioner entered into a Stipulation as to Priority of Interests with the United States. (ECF No. 16.) The United States seeks to reduce to judgment the unpaid federal income tax liabilities of David E. Olson for the tax years 2000 through 2007 and to foreclose federal tax liens against certain real property owned by Olson. Olson, Broad River Valley Ranch, Inc., and Sonol Investments Inc. have been served with the summons and Amended Complaint, but have failed to answer or otherwise appear and defend this action. As a result, the Court should enter monetary judgment against Olson and in favor of the United States in the amount of the tax liabilities at issue, and a declaratory judgment that federal tax liens attach to certain real property titled in the name of Broad River Valley Ranch, Inc. and Sonol Investments, Inc. but equitably owned by Olson. (ECF No. 2 ¶¶ 20, 49.) Because Smyrna-Vinings Complete Car Care, Inc., South State Bank, Robert D. Hiller, and Horace Lee Rosser have also been served with the summons and Case 1:15-cv-04463-TWT Document 19 Filed 07/20/16 Page 3 of 31 4 Amended Complaint, the Court should enter a declaratory judgment against them that the properties described in the United States’ Amended Complaint should be sold free and clear of any liens or claims belonging to them. Finally, Summary Judgment is appropriate with respect to the interests of the Banks County Tax Commissioner. MOTION FOR DEFAULT JUDGMENT Facts I. David E. Olson’s Federal Income Tax Liabilities for 2000, 2001, 2002, 2003, 2004, 2005, 2006, and 2007 Olson, a retired federal employee, has a long history of non-compliance with federal tax laws. With the exception of the 2007 tax year, he has failed to file tax returns since at least 1996. Lacking federal income tax returns, the IRS calculated the tax on his income for the tax years 2000 through 2006 and sent Olson notices of deficiency for those years. Olson did not petition the United States Tax Court to challenge the deficiencies determined by the IRS for the 2000 through 2006 tax years. Once the restrictions on the assessment of these liabilities lapsed, a delegate of the Secretary of the Treasury made assessments against Olson for federal income tax liabilities, penalties, and interest for the tax years 2000 through 2006 on the dates and in the amounts set forth below: Case 1:15-cv-04463-TWT Document 19 Filed 07/20/16 Page 4 of 31 5 Tax Year Assessment Date Tax Interest Penalties 2000 12/26/2005 $154,476.00 $52,146.18 $32,416.42 * $36,018.25 ** $7,686.63 *** 2001 12/26/2005 $479,093.00 $116,053.25 $102,553.42 * $102,553.42 ** $17,934.62 *** -- 10/29/2007 -- -- $11,394.83 ** 2002 12/26/2005 $142,549.00 $23,057.60 $29,503.35 * $21,635.79 ** $4,339.42 *** -- 10/29/2007 -- -- $11,145.71 ** 2003 2/26/2007 $15,584.00 $1,249.51 $1,179.67 * $917.52 ** $105.62 *** -- 10/27/2008 -- -- $393.23 ** 2004 7/20/2009 $106,383.00 $29,960.92 $16,954.87 * $18,838.75 ** $2,060.56 *** 2005 7/26/2010 $97,743.00 $21,730.10 $13,856.17 * $15,395.75 ** $2,309.08 *** 2006 7/20/2009 $13,125.00 $1,092.84 $1,397.70 * $869.68 ** $257.59 *** -- 7/19/2010 -- -- $683.32 ** * late filing penalty - IRC § 6651(a) ** failure to pay penalty - IRC § 6651(a)(2) *** estimated tax penalty - IRC § 6654(a) (Richardson Decl. ¶ 4, Ex. A-1 - A-7.) After Olson filed an income tax return for the 2007 tax year, the Internal Revenue Service examined that return, determined that Olson owed additional Case 1:15-cv-04463-TWT Document 19 Filed 07/20/16 Page 5 of 31 6 income tax, and sent him a notice of deficiency with respect to that tax year. Olson did not petition the United States Tax Court to challenge the deficiency determined by the IRS for that tax year. A delegate of the Secretary of the Treasury made assessments against Olson for income tax, penalties, and interest for the 2007 tax year as follows: Tax Year Assessment Date Tax Interest Penalties 2007 2/08/2010 $5,470.00 $595.52 $1,094.00 **** -- 7/19/2010 -- -- $246.15 ** -- 10/31/2011 -- -- $820.50 ** ** failure to pay penalty - IRC § 6651(a)(2) **** accuracy related penalty - IRC § 6662 (Id. ¶ 5, Ex. A-8.) Subsequently, a delegate of the Secretary of the Treasury gave notice to Olson of the assessments described above and made demand for payment. Despite notice and demand, Olson has failed to pay his liabilities in full. (Id. ¶ 8.) As of June 17, 2016, Olson owes $2,189,868.72 on account of those assessments, plus penalties and interest that continue to accrue as provided by law. (Id., Ex. B.) II. Federal Tax Liens and Olson’s Properties By operation of law, federal tax liens arose on all of Olson’s property and rights to property in the amounts and on the dates listed in the tables above. See 26 U.S.C. § 6321. Further, Notices of Federal Tax Lien were filed against Olson with Case 1:15-cv-04463-TWT Document 19 Filed 07/20/16 Page 6 of 31 7 the Clerk of the Court in Banks, Cobb, DeKalb, Pike, and Rockdale Counties, Georgia for the tax years and in the amounts listed in the tables above. (Richardson Decl. ¶ 9, Ex. C.) a. The 3255 Atlanta Road Property Olson acquired title to the real property located at 3255 Atlanta Road Smyrna, Georgia 30080 (the “3255 Atlanta Road Property”) by a warranty deed executed on March 30, 1988. (Id. ¶ 15.) That deed was recorded on March 30, 1988 in the public records of Cobb County, Georgia at Book 4862, Pages 281-302. (Id., Ex. H.) The legal description of the 3255 Atlanta Rd. Property is: Begin at the intersection of the westerly line of Land lot 668 and the northeasterly right-of-way line of Atlanta Road (also known as Georgia State Road No. 3) at an iron pin set, said pin being the true POINT OF BEGINNING; thence running south 56 degrees 10 minutes 30 seconds east, a distance of 64.48 feet to an iron pin set along said northeasterly right-of-way line of Atlanta Road; thence running north 33 degrees 19 minutes 15 seconds east, a distance of 101.91 feet to an iron pin set; thence running north 09 degrees 36 minutes 20 seconds east, a distance of 155.97 feet to a point; thence running north 89 degrees 00 minutes 50 seconds west a distance of 13.45 feet to an iron pin set, said pin being located on the westerly line of Land Lot 668; thence running along said westerly line of Land Lot 668, south 00 degrees 59 minutes 10 seconds west, a distance of 205.82 feet to an iron pin set, said pin being located on said northeasterly right-of-way line of Atlanta Road, which is the true POINT OF BEGINNING, containing .57 acres as shown on that certain survey prepared by Case 1:15-cv-04463-TWT Document 19 Filed 07/20/16 Page 7 of 31 8 W.E. Clonts (Georgia Registered Land Surveyor No. 2166) dated January 14, 1985, as last revised February 4, 1985 for R-Value, Inc. & The Citizens & Southern Bank. (Id. ¶ 16.) b. The 3269 Atlanta Road Property Olson acquired title to the real property located at 3269 Atlanta Road Smyrna, Georgia 30080 (the “3269 Atlanta Road Property”) by a warranty deed executed on October 5, 1987. (Id. ¶ 17.) That deed was recorded on April 5, 1988 in the public records of Cobb County, Georgia at Book 4867, Pages 390-392. (Id., Ex. I.) The legal description of the 3269 Atlanta Rd. Property is: ALL THAT TRACT OR PARCEL OF LAND lying and being in Land Lot 668 of the 17th District, 2nd Section of Cobb County, Georgia, being 0.78 acre parcel designated Tact D on a plat of survey prepared by W.E. Clonts, Georgia Registered Land Surveyor No. 2166, which is part of a survey for William B. and Patricia Z. Lucas of a larger parcel including Tracts designated A, B, C, D, E and F, dated April 27, 1979, last revised April 26, 1984 (the “Plat”), with said Tract D being more particularly described according to the Plat as follows: TO FIND THE TRUE POINT OF BEGINNING, begin at an iron pin set at the point of intersection of the westerly side of Land Lot 668 and the northeasterly right- of -way line of South Atlanta Street which is also designated Georgia Highway No. 3 and Old U.S. Highway 41 and formerly known as the Dixie Highway (said northeasterly right-of-way line being 25 feet from the centerline of the pavement at this point as shown on said survey); running thence S56”40’45”E along said Case 1:15-cv-04463-TWT Document 19 Filed 07/20/16 Page 8 of 31 9 northeasterly right-of-way line a distance of 64.48 feet to an iron pin set; running thence N33”19’15”E a distance of 155.97 feet to an iron pin set; running thence N00”59’10”E a distance of 20 feet to a point which is the TRUE POINT OF BEGINNING. FROM THE TRUE POINT OF BEGINNING AS THUS ESTABLISHED, continue thence N00”59’10”E a distance of 170 feet to a point; running thence S73”33’10”E a distance of 237.38 feet along the south line of property formerly owned by Glen P. Robinson, Jr. and now owned by R-Value, Inc., to a point; running thence S25”37’20”W a distance of 179.64 feet to a point; running thence N68”50’10”W a distance of 163.98 feet to a point which is the TRUE POINT OF BEGINNING of Tract D. (Id. ¶ 18.) c. The Rainbow Property Olson acquired title to the real property located at 3401 Rainbow Drive Decatur, Georgia 30034 (the “Rainbow Property”) by a warranty deed executed on April 28, 2000. (Id. ¶ 19.) That deed was recorded on June 5, 2000 in the public records of DeKalb County, Georgia at Book 11396, Pages 141-142. (Id., Ex. J.) The legal description of the Rainbow Property is: ALL THAT TRACT OR PARCEL OF LAND lying and being in Land Lot 123 of the 15th District of DeKalb County, Georgia and being more particularly described as follows: BEGINNING at the intersection of the east side of Columbia Drive with the southwest side of Rainbow Drive (formerly Wesley Chapel-Panthersville Road), and Case 1:15-cv-04463-TWT Document 19 Filed 07/20/16 Page 9 of 31 10 running thence south along the east side of Columbia Drive 805 feet to the southwest corner of Lot 2 of Rainbow Estates as shown on plat of subdivision recorded in Plat Book 29, Page 32, DeKalb County records; thence east along the south line of said Lot 2 and an extension thereof, 438 feet to the east line of the property conveyed by H. Vincent Olson to Home Savings and Loan Association by Security Deed dated August 24, 1956 recorded in Deed Book 1214, page 381, DeKalb County, Georgia records; thence North along the east line of the property so conveyed 638 feet, more or less, to the southwest side of Rainbow Drive 538 feet, more or less, to the east side of Columbia Drive and the POINT OF BEGINNING. (Id. ¶ 20.) d. The Midway Property Olson acquired title, with Eugene B. Jeans, to the real property located on Midway Road Williamson, Georgia 30292 (the “Midway Property”) by a warranty deed executed on February 7, 1972. (Id. ¶ 21.) That deed was recorded in the public records of Pike County, Georgia at Book 49, Page 580. (Id., Ex. K.) On May 26, 1979, the executrixes of the last will and testament of Eugene B. Jeans conveyed Jean’s undivided one-half interest in the Midway Property to Olson. This deed is recorded in the public records of Pike County, Georgia at Book 74, Page 462. (Id., Ex. L.) The legal description of the Midway Property is: All that tract or parcel of land lying and being in the First Land District of Pike County, Georgia, containing Case 1:15-cv-04463-TWT Document 19 Filed 07/20/16 Page 10 of 31 11 Ninety-Six (96) acres, more or less, and being in one body and more particularly described as follows: Being all of the North One-half of Land Lot 224 in said District, Excepting Seven (7) acres, more or less which was conveyed by C.C. Armistead to W.D. and Ruth A. Allen by deed dated December 4, 1967 and being the same land described in a deed from D.I Armistead, et al, to C.C. Armistead, dated March 7, 1951 and recorded in Deed book 29, Page 219, Clerks Office, Superior Court, Pike County, Georgia, Excepting said Seven (7) acres. This conveyance also includes One and One-half (1 ½ ) acres, more or less, in the form of a triangle in the Northwest corner of Land Lot No. 3 in said District and bounded on the North by the North line of said Land Lot No. 3 and being a part of the land described in a deed from MRS. C.T. Brown to C.C. Armistead, dated July 30, 1941 and recorded in Deed Book 24, Pages 365-366, Clerk’s Office, Superior Court, Pike County, Georgia. The above described land is bounded, nor or formerly, as follows: North by C.C. Armistead; East by the public road; South by Philip Donehoo and on the West by James D. Lewis. This being the same land described in warranty deed from C.C. Armistead to J.B. Fuller and Flora S. Fuller dated August 5, 1970, and recorded in Deed Book 46, page 135, Clerk’s Office, Superior Court, Pike County, Georgia. (Id. ¶ 22.) e. The Soapstone Property (Nominee 1) Title to the real property located on Soapstone Road, Baldwin, Georgia 30511 (the “Soapstone Property”) was purportedly conveyed to Broad River Case 1:15-cv-04463-TWT Document 19 Filed 07/20/16 Page 11 of 31 12 Valley Ranch, Inc. by warranty deed dated December 3, 1971. (Id. ¶ 10.) This deed was recorded on December 3, 1971 in the public records of Banks County, Georgia at Book YY, Page 244. (Id., Ex. D.) The legal description of the Soapstone Property is: COMMENCING on the South side of Broad River at a white oak tree; thence in a Southerly direction to a pine; thence Southwest to a pine; thence Southwest to a Walnut; thence southwest to a poplar at a spring near the branch; thence with meanderings of branch to the head; thence Southwest to cross roads at a pine tree; thence East to a pine in the road; thence Northeast to the river; thence up the meanderings of the said river to the Beginning Corner, adjoining other lands of Jack Irvin, Carl Kelley, the U.S. Cash Estate and others, containing 250 acres, more or less. (Id.¶ 11) On or about July 27, 1972, Broad River Valley Ranch, Inc. gave a mortgage on the Soapstone Property to Jack Irvin which is recorded at Book YY, Page 247 of the public records of Banks County, Georgia. (ECF No. 2 ¶ 24.) On February 10, 1976, Jack Irvin conveyed the indebtedness to Cornelia Bank (currently South State Bank) which is recorded at Book 10, Page 264 of the public records of Banks County, Georgia. (Id.) That mortgage appears to have been satisfied, although the mortgage satisfaction was never recorded. (Id.) On or about January 15, 1985, Broad River Valley Ranch, Inc. gave a mortgage on the Soapstone Property to Case 1:15-cv-04463-TWT Document 19 Filed 07/20/16 Page 12 of 31 13 Robert D. Hiller which is recorded at Book 33, Pages 289-91 of the public records of Banks County, Georgia. (Id. ¶ 25.) That mortgage also appears to have been satisfied, although the mortgage satisfaction was never recorded. (Id.) Although the Soapstone Property was purportedly conveyed to Broad River Valley Ranch, Inc., Broad River Valley Ranch, Inc. is not independent of Olson. Broad River Valley Ranch, Inc. has never followed corporate formalities, such as filing articles of incorporation, and it is currently listed as administratively dissolved by the Georgia Secretary of State. (Richardson Decl. ¶ 12.) Broad River Valley Ranch, Inc. is owned and controlled by Olson alone, maintains no separate bank accounts, and has never conducted any business activity related to the Soapstone Property. (Id.) Olson has maintained control over the Soapstone Property and has claimed it as a personal asset. (Id. ¶ 13, Ex. E.) Since the Soapstone Property was purchased by Broad River Valley Ranch, Inc., the property taxes have been paid on behalf of Olson by a close friend. (Id., Ex. F.) The Banks County Tax Assessor lists the Soapstone Property in the name of “Broad River Valley Ranch, Inc., % David E. Olson, PO Box 82736 Conyers, GA 30013.” (Id.) As a result of the purported conveyance of the Soapstone Property to Broad River Valley Ranch, Inc., on November 3, 2015 a delegate of the Secretary of the Case 1:15-cv-04463-TWT Document 19 Filed 07/20/16 Page 13 of 31 14 Treasury caused a notice of federal tax lien to be recorded in the public records of Banks County, Georgia against “Broad River Valley Ranch, Inc., as Nominee of David E. Olson” for Olson’s unpaid income tax liabilities from 2000 through 2007. (Id. ¶ 14, Ex. G.) f. The Stillmeadow Property (Nominee 2) Title to real property located at 1409 Stillmeadow Road SW, Conyers, Georgia 30094 (the “Stillmeadow Property”) was purportedly conveyed to Sonol Investments, Inc. by warranty deed dated August 29, 2001. (Id. ¶ 23.) This deed was recorded on August 29, 2001 in the public records of Rockdale County, Georgia at Book 2106, Pages 234-235. (Id., Ex. M.) The legal description of the Stillmeadow Property is: All that tract or parcel of land, with house and all other improvements located thereon, lying and being in Land Lots 239 & 240 of the 16th District of Rockdale County, Georgia, and being more particularly described as follows: BEGINNING at iron pin found at the point of the intersection of the northerly right of way on Flat Shoals Road (100’ Right of Way) with the Land Lot line dividing Land Lots 240 and 209; running thence along said Land Lot line dividing Land Lots 240 and 209 and Land Lot line dividing Land Lots 239 and 210, North 02 degrees 09 minutes East a distance of 358.51 feet to an iron pin found; thence running South 87 degrees 56 minutes East a distance of 299.49 feet to an iron pun located on the westerly right of way of Stillmeadow Road; thence South 02 degrees 07 minutes West a Case 1:15-cv-04463-TWT Document 19 Filed 07/20/16 Page 14 of 31 15 distance of 350.08 to an iron pin found on the northerly Right of Way of Flat Shoals Road; thence running along said northerly Right of Way of Flat Shoals Road and following the curvature thereof an arc distance of 300.45 feet to an iron pin found, being the POINT OF BEGINNING. (Said arc being subtended by a chord having a chord bearing of North 89 degrees 33 minutes West and a chord distance of 299.82 feet.) Said property being known as Lot 2 of the subdivision of land for Barry L. Miller, containing 2.398 acres, per a survey prepared for Edward W. Cunningham and Donna C. O’Connor by John M. Massey, Georgia Registered Land Surveyor No. 2490. LESS AND EXCEPT THE FOLLOWING PROPERTY, TO WIT: All that tract or parcel of land lying and being in Land Lots 239 and 240 of the 16th District of Rockdale County, Georgia, being shown and depicted as Lot “2B”, containing 0.586 acres, per plat of same prepared by John M. Massey, Jr., Georgia ROLS No. 2490, dated January 27, 2000 and recorded in Plat Book 29, Page 168, Rockdale County Records. The description of said property as contained on said plat is hereby incorporated herein and made an essential part hereof by reference. (Id. ¶ 24.) Although the Stillmeadow Property was purportedly conveyed to Sonol Investments, Inc., that entity is not independent of Olson, who already owed substantial federal income tax liabilities at the time the property was purchased in the name of Sonol Investments, Inc. Sonol Investments, Inc. has followed no corporate formalities, and has never registered with the Georgia Secretary of State. Case 1:15-cv-04463-TWT Document 19 Filed 07/20/16 Page 15 of 31 16 (Id. at ¶ 25.) Sonol Investments, Inc. is owned and controlled by Olson alone, does not maintain separate bank accounts, and has never conducted any business activity related to the Stillmeadow Property. (Id.) Olson has also claimed the Stillmeadow Property as a personal asset. (Id. ¶ 26, Ex. E.) Furthermore, since Sonol Investments, Inc. obtained title to the Stillmeadow Property, Olson has continued to reside at, and have full use and enjoyment of, the Stillmeadow Property. (Id.) Olson pays the expenses associated with the Stillmeadow Property’s maintenance and upkeep and he pays all property taxes associated with the property. (Id.) As a result of the purported conveyance of the Stillmeadow Property to Sonol Investments, Inc., on October 29, 2015 a delegate of the Secretary of the Treasury caused a notice of federal tax lien to be recorded in the public records of Rockdale County, Georgia against “Sonol Investments, Inc., as Nominee of David E. Olson” for Olson’s unpaid income tax liabilities from 2000 through 2007. That notice is recorded at Book 525, Pages 20-21 of the public records of Rockdale County, Georgia. (Id. ¶ 27, Ex. N.) III. Defendants’ Default David E. Olson, Broad River Valley Ranch, Inc., and Sonol Investments, Inc. were personally served with the summons and Amended Complaint on Case 1:15-cv-04463-TWT Document 19 Filed 07/20/16 Page 16 of 31 17 January 18, 2016. (ECF Nos. 6, 7.) Defendant Smyrna-Vinings Complete Car Care, Inc. was personally served a copy of the summons and Amended Complaint on January 6, 2016, and Defendants Robert D. Hiller and Horace Lee Rosser were personally served with the summons and Amended Complaint on January 7, 2016. (ECF Nos. 9, 10, 11.) Defendant South State Bank executed a waiver of service dated January 4, 2016. (ECF No. 4.) None of the above Defendants have filed a responsive pleading or otherwise appeared in this case and the Clerk entered their defaults on April 14, 2016. None of the individual Defendants are an infant, incompetent, or a person in the military service or otherwise exempted from default judgment under the Service Members Civil Relief Act, 50 App. U.S.C. § 501, et seq. (Whitcomb Decl. ¶¶ 2, 3, 4; Ex. 3, 4, 5.) Argument I. Default Judgment Against David E. Olson, Broad River Valley Ranch, Inc., Sonol Investments, Inc., South State Bank, Smyrna-Vinings Complete Car Care, Inc., Robert D. Hiller, and Horace Lee Rosser Is Appropriate Rule 55(b) of the Federal Rules of Civil Procedure provides that a District Court may enter judgment by default if the party against whom judgment is sought has failed to plead or otherwise defend in the action. Pursuant to Rule 55(b)(1), if the “claim is for a sum certain or a sum that can be made certain by computation, the clerk . . . must enter judgment for that amount . . . against a defendant who has Case 1:15-cv-04463-TWT Document 19 Filed 07/20/16 Page 17 of 31 18 been defaulted for not appearing and who is neither a minor nor an incompetent person.” Fed. R. Civ. P. 55(b)(1). While the law generally favors decisions on the merits, when unresponsive parties threaten to halt the progress of litigation, judgment by default is available to protect the responsive party “lest he be faced with interminable delay and continued uncertainty as to his rights.” H. F. Livermore Corp. v. Aktiengesellschaft Gebruder Loepfe, 432 F.2d 689, 691 (D.C. Cir. 1970) (per curiam). Here, the above Defendants have failed to plead or defend this action, and their defaults have been entered. The declaration of Mindy Richardson, which accompanies this motion, also demonstrates the outstanding balance of federal income tax liabilities assessed against Olson for the 2000 through 2007 tax years. Further, the well-pleaded factual allegations above are deemed admitted because the Defendants have failed to file any responsive pleading denying them. Fed. R. Civ. P. 8(b)(6); Eagle Hosp. Physicians, LLC v. SRG Consulting, Inc., 561 F.3d 1298, 1307 (11th Cir. 2009); Nishimatsu Const. Co. v. Houston Nat. Bank, 515 F.2d 1200, 1206 (5th Cir. 1975)(“The defendant, by his default, admits the plaintiff’s well-pleaded allegations of fact….”). None of the Defendants listed above are exempt from default judgment. Therefore, default judgment is appropriate. Case 1:15-cv-04463-TWT Document 19 Filed 07/20/16 Page 18 of 31 19 II. Olson is Liable for Unpaid Federal Income Taxes The United States is entitled to a default judgment against Olson for the unpaid federal tax liabilities set forth above. An assessment of federal tax by the Internal Revenue Service is presumed valid. See, e.g., Welch v. Helvering, 290 U.S. 111, 115 (1933); United States v. Chila, 871 F.2d 1015, 1018 (11th Cir. 1989); United States v. Dixon, 672 F. Supp. 503, 506-07 (M.D. Ala. 1987), aff’d, 849 F.2d 1478 (11th Cir. 1988). A taxpayer has the burden of overcoming the presumption of correctness by proving that the method of computing the tax, and therefore the assessment, is arbitrary and without foundation. Olster v. Comm’r, 751 F.2d 1168, 1174 (11th Cir. 1985) (citing Mersel v. United States, 420 F.2d 517, 520 (5th Cir. 1969)); Dixon, 672 F. Supp. at 506. As set forth above, a delegate of the Secretary of the Treasury assessed the federal income tax liabilities, including penalties and interest, against Olson for the years at issue. The United States has submitted the declaration of Revenue Officer Mindy Richardson with transcripts establishing the amount and existence of the assessments. (Gov. Ex. 1.) Olson has failed to appear and respond, or to produce any evidence to rebut the presumptive validity of those assessments. Case 1:15-cv-04463-TWT Document 19 Filed 07/20/16 Page 19 of 31 20 Consequently, the Court should enter default judgment against Olson and in favor of the United States for his assessed liabilities in the amount established by the Richardson declaration. III. Federal Tax Liens Attach to Olson’s Properties, Which Should Be Sold Free and Clear of All Parties’ Interests in the Properties A tax lien arises by operation of law upon the assessment of tax and attaches to all property and rights to property belonging to the taxpayer. See 26 U.S.C. §§ 6321, 6322. However, a federal tax lien is not self-executing. For that reason, section 7403 of the Internal Revenue Code permits the Court to decree the foreclosure and sale of property subject to that lien. See 26 U.S.C. § 7403; see also, United States v. Rodgers, 461 U.S. 677 (1982) (District Courts to order foreclosure under section 7403 unless certain factors are present that weigh against foreclosure). Such an order is appropriate in this case. Olson owes more than $2 million in assessed and unpaid income tax liabilities. He has failed to pay those assessments after notice and demand. (Richardson Decl. ¶ 8.) The remaining parties have failed to appear, with the exception of the Banks County Tax Commissioner, who has stipulated to the relative priority of his and the United States’ interests and the manner in which any proceeds should be distributed. (ECF No. 16.) Therefore, the Court should order that the liens that arose upon Case 1:15-cv-04463-TWT Document 19 Filed 07/20/16 Page 20 of 31 21 assessment of Olson’s liabilities, attach to all of the subject properties and that it is appropriate to direct those properties to be sold free and clear of the interests of al parties to this action. Further, because Olson, Broad River Valley Ranch, Inc., and Sonol Investments, Inc. have not appeared or answered in this case, it is appropriate for the Court to enter judgment that those federal tax liens attach to the Soapstone and Stillmeadow Properties because Broad River Valley Ranch, Inc. and Sonol Investments, Inc. hold title to them for Olson, who is the true and equitable owner of these properties. A. Broad River Valley Ranch, Inc. and Sonol Investments, Inc. Hold Title to the Soapstone and Stillmeadow Properties as Olson’s Nominees As a threshold matter, it is appropriate to enter a declaratory judgment by default that a person holds property for a taxpayer as a mere nominee such that federal tax liens against the taxpayer attach to the property at issue. See United States v. Carey, 2007 WL 1994211, 100 A.F.T.R.2d 2007-5119 (E.D. Cal. July 5, 2007) (granted United States motion for default judgment and motion for summary judgment against trustee finding that the trust did not have an interest in the property subject to the federal tax liens, that the taxpayers were the true owners and the trusts were the nominees/alter egos of the taxpayers); United States v. Case 1:15-cv-04463-TWT Document 19 Filed 07/20/16 Page 21 of 31 22 Smith, No. C 95-2744 FMS, 1997 WL 397759, at *1 (N.D. Cal. July 8, 1997) (denied motion for reconsideration of default judgment against the Trustee that the Trust was the taxpayers’ nominee, that the property at issue belonged to the taxpayer and was subject to the United States’ tax liens, and could be foreclosed upon in order to satisfy the taxpayers’ outstanding tax liabilities), aff’d 165 F.3d 920 (9th Cir. 1998). The uncontested allegations in this matter demonstrate that Broad River Valley Ranch, Inc. and Sonol Investments, Inc. hold title to the Soapstone Property as nominees of Olson. A federal tax lien attaches to any interest a taxpayer holds in property, including property held by a nominee. G.M. Leasing Corp. v. United States, 429 U.S. 338, 350-351 (1977). A nominee is one who holds bare legal title to property for the benefit of another. United States v. Dornbrock, 2008 WL 769065 *4 (S.D.Fla.2008) (citing United States v. Gilbert, 244 F.3d 888, 902 (11th Cir.2001)). “[T]he [nominee] theory attempts to discern whether a taxpayer has engaged in a sort of legal fiction, for federal tax purposes, by placing legal title to property in the hands of another while, in actuality, retaining all or some of the benefits of being the true owner.” Dornbrock, 2008 WL 769065 *4 (S.D.Fla.2008) (citing In re Richards, 231 B.R. 571, 578 (E.D.Pa.1999)). Generally, federal courts apply the law of the forum state; however, Georgia does not have a bright-line test Case 1:15-cv-04463-TWT Document 19 Filed 07/20/16 Page 22 of 31 23 for determining nominee ownership.1 Therefore, federal law should apply in determining nominee ownership in this case. Grippo v. Perazzo, 357 F.3d 1218, 1222 (11th Cir. 2004). In determining whether Broad River Valley Ranch, Inc. and Sonol Investments, Inc. hold title to the Soapstone and Stillmeadow Properties as the mere nominees of Olson, the Court should look to the following factors: (1) whether the taxpayer exercised dominion and control over the property; (2) whether the property of the taxpayer was placed in the name of the nominee in anticipation of collection activity; (3) whether the purported nominee paid any consideration for the property, or whether the consideration paid was inadequate; (4) whether a close relationship exists between the taxpayer and the nominee; and (5) whether the taxpayer pays the expenses (mortgage, property taxes, insurance) directly, or is the source of the funds for payments of the expenses. See United States v. Ippolito, 838 F. Supp. 2d 1287, 1291 (M.D. Fla. 2012). The uncontested 1 Georgia courts have employed the related constructive trust doctrine, which holds that a constructive trust arises when “the legal title is in one person, but the beneficial interest . . . is either wholly or partially in another.” See United States v. Williams, 581 F. Supp. 756, 759 (N.D. Ga. 1982) (citing Epps v. Epps, 75 S.E.2d 165 (1953)). A constructive trust analysis, however, is distinct from the factors used by courts to determine whether a nominee relationship exists. Case 1:15-cv-04463-TWT Document 19 Filed 07/20/16 Page 23 of 31 24 allegations in this case demonstrate that many, if not all, of these factors are present here. With respect to the Soapstone Property, Broad River Valley Ranch, Inc. is not independent of Olson, who is its sole owner and controls all of its activities. (Richardson Decl., ¶ 12.) Broad River Valley Ranch, Inc. does not maintain its own bank accounts, and it is uncontested that it never conducted any business activity related to the Soapstone Property. (Id.) Thus, there is no evidence that Broad River Valley Ranch, Inc. provided any independent consideration for the Soapstone Property. Moreover, Olson has maintained control over the Soapstone Property and has listed it as a personal asset. (Id., ¶ 13.) Finally, property taxes for the Soapstone Property have been paid on Olson’s behalf by a close friend and the Banks County Tax Assessor lists the Soapstone Property in the name of “Broad River Valley Ranch, Inc. % David E. Olson, P.O. Box 82736 Conyers, GA 30013.” (Id.) The nominee factors are also present with regard to the Sonol Investments’ purported ownership of the Stillmeadow Property. Olson continues to exercise dominion and control over the Stillmeadow Property by residing in it, paying expenses associated with it, and paying all property taxes. (Id., ¶ 26.) As with Broad River Valley Ranch, Sonol Investments, Inc. is not independent of Olson, Case 1:15-cv-04463-TWT Document 19 Filed 07/20/16 Page 24 of 31 25 who is its owner and controls all of its activities. (Id., ¶ 25.) Sonol Investments, Inc. does not have its own bank accounts, and it is uncontested that it never conducted any business activity related to the Stillmeadow Property. (Id.) There is also no evidence that Sonol Investments paid any consideration for the Stillmeadow Property. Finally, the Stillmeadow Property was purportedly conveyed to Sonol Investments, Inc. at a time when Olson should have anticipated collection activity on his federal income tax liabilities. (Id., ¶ 26.) B. Smyrna Vinings Complete Car Care, Inc., South State Bank, Robert D. Hiller, and Horace Lee Rosser Have No Interest in Olson’s Properties Smyrna Vinings Complete Car Care, Inc. is a party to this action because it is currently Olson’s tenant on the 3255 Atlanta Road Property. (ECF No. 2 ¶ 34.) Likewise, Horace Lee Rosser is a Defendant because he is Olson’s current tenant on the Rainbow Property. (Id. ¶ 43.) Finally, South State Bank and Robert D. Hiller are Defendants to this action as a result of mortgages they held on the Soapstone Property. (Id. ¶¶ 24, 25.) The United States has established that Smyrna-Vinings Complete Car Care, Inc., South State Bank, Robert D. Hiller, and Horace Lee Rosser Inc. were served with process pursuant to Rule 4. By not responding to the Amended Complaint, they have not alleged any claim to the above properties. It is therefore appropriate Case 1:15-cv-04463-TWT Document 19 Filed 07/20/16 Page 25 of 31 26 for this Court to declare in a judgment by default that the properties described in the United States’ Amended Complaint shall be sold free and clear of any liens or claims belonging to Smyrna Vinings Complete Car Care, Inc, South State Bank, Robert D. Hiller, and Horace Lee Rosser and they shall take nothing from the proceeds from the sale of these properties. Conclusion With the exception of the Banks County Tax Commissioner, which is addressed in the summary judgment motion below, none of the defendants have answered, appeared, or otherwise defended this action in spite of having been served with a summons and complaint. Moreover, none of these defendants are exempt from entry of default judgment. Consequently, it is appropriate for the Court to enter judgment against Olson and in favor of the United States that he owes the United States $2,189,868.72 as of June 17, 2016, plus interest and penalties that continue to accrue for his assessed but unpaid federal income tax liabilities for 2000 through 2007. It is also appropriate for the Court to enter a declaratory judgment that Broad River Valley Ranch, Inc. and Sonol Investments, Inc. hold title to the Soapstone and Stillmeadow properties as Olson’s nominees, and that the federal tax liens against Olson attach to his equitable interest in the Soapstone and Stillmeadow Properties. Case 1:15-cv-04463-TWT Document 19 Filed 07/20/16 Page 26 of 31 27 Finally, it is appropriate for the Court to enter a declaratory judgment that all of the properties described in the Amended Complaint should be sold free and clear of any liens or claims belonging to Smyrna Vinings Complete Car Care, Inc, South State Bank, Robert D. Hiller, and Horace Lee Rosser and these defendants shall take nothing from the proceeds of the sale of these properties. MOTION FOR SUMMARY JUDGMENT WITH RESPECT TO BANKS COUNTY TAX COMMISSIONER The claims of the Banks County Tax Commissioner can be resolved by summary judgment. There are no genuine disputes of material fact. As stated above, the Banks County Tax Commissioner entered into a Stipulation as to Priority of Interests (ECF No. 16) with the United States and its rights to the proceeds from the sale of the Soapstone Property may be determined as a matter of law, as set forth below. Statement of Undisputed Material Facts Pursuant to Rule 56 of the Federal Rules of Civil Procedure, the following are the material facts as to which there is no genuine issue for trial: The defendant David E. Olson failed to pay ad valorem real property taxes on the Soapstone Property for the 2014 and 2015 tax years. As a result, the Banks Case 1:15-cv-04463-TWT Document 19 Filed 07/20/16 Page 27 of 31 28 County Tax Commissioner has assessed delinquent taxes against him for the 2014 and 2015 tax years. The Banks County Tax Commissioner may claim a first priority interest in the proceeds from the sale of the Soapstone Property as the holder of a lien for unpaid ad valorem taxes on that property. (ECF No. 16.) Argument I. Summary Judgment Is Appropriate With Respect To the Banks County Tax Commissioner Rule 56 of the Federal Rules of Civil Procedure provides for summary judgment in cases where there is no dispute as to any material fact and the movant is entitled to judgment as a matter of law. See also Anderson v. Liberty Lobby, Inc., 477 U.S. 242, 248-49, 252, 106 S. Ct. 2505, 2510, 2512 (1986). The facts above are undisputed. The Banks County Tax Commissioner has agreed to this motion and stipulated to the facts as cited above. (ECF No. 16, ¶¶ 1-2). The legal basis for granting the Banks County Tax Commissioner such priority is set forth below. As such, there is no genuine dispute of fact left for trial, and the claim against the Banks County Tax Commissioner should be resolved by summary judgment. Case 1:15-cv-04463-TWT Document 19 Filed 07/20/16 Page 28 of 31 29 II. The Banks County Tax Commissioner Possesses a First Priority Interest, Followed by the United States The Banks County Tax Commissioner holds an interest in the Soapstone Property by virtue of a lien it filed for unpaid ad valorem real property taxes. Under the laws of Georgia, this lien is a first lien on the proceeds from a judicial sale of the Soapstone Property. See Ga. Code Ann. § 11-9-333(a) (2)-(4). The Internal Revenue Code provides that local tax liens entitled to such priority under state law shall not be disturbed, even by federal tax liens that arise earlier in time. 26 U.S.C. § 6323(b)(6)(A). Accordingly, the Court should determine that the Banks County Tax Commissioner enjoys a first priority position with regard to any proceeds from the sale of the Soapstone Property, with the United States’ claims immediately following. Conclusion The United States has conceded the county’s entitlement to be paid first from the proceeds of sale of the Soapstone Property. There are no material facts in dispute. Accordingly, the United States is entitled to summary judgment determining that the Banks County Tax Commissioner enjoys a first priority position with regard to any proceeds from the sale of the Soapstone Property, with the United States’ claims immediately following. Case 1:15-cv-04463-TWT Document 19 Filed 07/20/16 Page 29 of 31 30 Dated: July 20, 2016 CAROLINE D. CIRAOLO Principal Deputy Assistant Attorney General s/ Christopher M. Whitcomb CHRISTOPHER M. WHITCOMB Trial Attorney, Tax Division U.S. Department of Justice P.O. Box 14198 Washington, D.C. 20044 202-353-9175 (v) 202-514-4963 (f) Christopher.M.Whitcomb@usdoj.gov Of Counsel: JOHN A. HORN United States Attorney I certify that this pleading is being submitted in accordance with LR 5.1C. s/ Christopher M. Whitcomb CHRISTOPHER M. WHITCOMB Trial Attorney United States Department of Justice, Tax Division Case 1:15-cv-04463-TWT Document 19 Filed 07/20/16 Page 30 of 31 31 CERTIFICATE OF SERVICE I HEREBY CERTIFY that on July 20, 2016, I electronically filed the foregoing document with the Clerk of Court using CM/ECF, and was served by U.S. mail to the following: Becky Carlan Banks County Tax Commissioner 150 Hudson Ridge, Suite 7 Homer, Ga. 30547 V. Nicole Comer SVP, South State Bank 700 Gervais St. Columbia, S.C. 29201 Robert D. Hiller 1845 Gully Rd. Taccoa, Ga. 30577 Horace Lee Rosser 3401 Rainbow Dr. Decatur, Ga. 30034 Smyrna-Vinings Complete Car Care, Inc. 3255 Atlanta Rd. Smyrna, Ga. 30080 David E. Olson 1409 Stillmeadow Rd. SW Conyers, Ga. 30013 Broad River Valley Ranch, Inc. c/o David E. Olson 1409 Stillmeadow Rd. SW Conyers, Ga. 30013 Sonol Investments, Inc. c/o David E. Olson 1409 Stillmeadow Rd. SW Conyers, Ga. 30013 s/Christopher M. Whitcomb Christopher M. Whitcomb U.S. Department of Justice Trial Attorney, Tax Division Case 1:15-cv-04463-TWT Document 19 Filed 07/20/16 Page 31 of 31 Government Exhibit _____________1 Case 1:15-cv-04463-TWT Document 19-1 Filed 07/20/16 Page 1 of 17 Case 1:15-cv-04463-TWT Document 19-1 Filed 07/20/16 Page 2 of 17 Case 1:15-cv-04463-TWT Document 19-1 Filed 07/20/16 Page 3 of 17 Case 1:15-cv-04463-TWT Document 19-1 Filed 07/20/16 Page 4 of 17 Case 1:15-cv-04463-TWT Document 19-1 Filed 07/20/16 Page 5 of 17 Case 1:15-cv-04463-TWT Document 19-1 Filed 07/20/16 Page 6 of 17 Case 1:15-cv-04463-TWT Document 19-1 Filed 07/20/16 Page 7 of 17 Case 1:15-cv-04463-TWT Document 19-1 Filed 07/20/16 Page 8 of 17 Case 1:15-cv-04463-TWT Document 19-1 Filed 07/20/16 Page 9 of 17 Case 1:15-cv-04463-TWT Document 19-1 Filed 07/20/16 Page 10 of 17 Case 1:15-cv-04463-TWT Document 19-1 Filed 07/20/16 Page 11 of 17 Case 1:15-cv-04463-TWT Document 19-1 Filed 07/20/16 Page 12 of 17 Case 1:15-cv-04463-TWT Document 19-1 Filed 07/20/16 Page 13 of 17 Case 1:15-cv-04463-TWT Document 19-1 Filed 07/20/16 Page 14 of 17 Case 1:15-cv-04463-TWT Document 19-1 Filed 07/20/16 Page 15 of 17 Case 1:15-cv-04463-TWT Document 19-1 Filed 07/20/16 Page 16 of 17 Case 1:15-cv-04463-TWT Document 19-1 Filed 07/20/16 Page 17 of 17 Government Exhibit _____________A-1 Case 1:15-cv-04463-TWT Document 19-2 Filed 07/20/16 Page 1 of 17 Case 1:15-cv-04463-TWT Document 19-2 Filed 07/20/16 Page 2 of 17 Case 1:15-cv-04463-TWT Document 19-2 Filed 07/20/16 Page 3 of 17 Case 1:15-cv-04463-TWT Document 19-2 Filed 07/20/16 Page 4 of 17 Case 1:15-cv-04463-TWT Document 19-2 Filed 07/20/16 Page 5 of 17 Case 1:15-cv-04463-TWT Document 19-2 Filed 07/20/16 Page 6 of 17 Case 1:15-cv-04463-TWT Document 19-2 Filed 07/20/16 Page 7 of 17 Case 1:15-cv-04463-TWT Document 19-2 Filed 07/20/16 Page 8 of 17 Case 1:15-cv-04463-TWT Document 19-2 Filed 07/20/16 Page 9 of 17 Case 1:15-cv-04463-TWT Document 19-2 Filed 07/20/16 Page 10 of 17 Case 1:15-cv-04463-TWT Document 19-2 Filed 07/20/16 Page 11 of 17 Case 1:15-cv-04463-TWT Document 19-2 Filed 07/20/16 Page 12 of 17 Case 1:15-cv-04463-TWT Document 19-2 Filed 07/20/16 Page 13 of 17 Case 1:15-cv-04463-TWT Document 19-2 Filed 07/20/16 Page 14 of 17 Case 1:15-cv-04463-TWT Document 19-2 Filed 07/20/16 Page 15 of 17 Case 1:15-cv-04463-TWT Document 19-2 Filed 07/20/16 Page 16 of 17 Case 1:15-cv-04463-TWT Document 19-2 Filed 07/20/16 Page 17 of 17 Government Exhibit _____________A-2 Case 1:15-cv-04463-TWT Document 19-3 Filed 07/20/16 Page 1 of 10 Case 1:15-cv-04463-TWT Document 19-3 Filed 07/20/16 Page 2 of 10 Case 1:15-cv-04463-TWT Document 19-3 Filed 07/20/16 Page 3 of 10 Case 1:15-cv-04463-TWT Document 19-3 Filed 07/20/16 Page 4 of 10 Case 1:15-cv-04463-TWT Document 19-3 Filed 07/20/16 Page 5 of 10 Case 1:15-cv-04463-TWT Document 19-3 Filed 07/20/16 Page 6 of 10 Case 1:15-cv-04463-TWT Document 19-3 Filed 07/20/16 Page 7 of 10 Case 1:15-cv-04463-TWT Document 19-3 Filed 07/20/16 Page 8 of 10 Case 1:15-cv-04463-TWT Document 19-3 Filed 07/20/16 Page 9 of 10 Case 1:15-cv-04463-TWT Document 19-3 Filed 07/20/16 Page 10 of 10 Government Exhibit _____________A-3 Case 1:15-cv-04463-TWT Document 19-4 Filed 07/20/16 Page 1 of 6 Case 1:15-cv-04463-TWT Document 19-4 Filed 07/20/16 Page 2 of 6 Case 1:15-cv-04463-TWT Document 19-4 Filed 07/20/16 Page 3 of 6 Case 1:15-cv-04463-TWT Document 19-4 Filed 07/20/16 Page 4 of 6 Case 1:15-cv-04463-TWT Document 19-4 Filed 07/20/16 Page 5 of 6 Case 1:15-cv-04463-TWT Document 19-4 Filed 07/20/16 Page 6 of 6 Government Exhibit _____________A-4 Case 1:15-cv-04463-TWT Document 19-5 Filed 07/20/16 Page 1 of 6 Case 1:15-cv-04463-TWT Document 19-5 Filed 07/20/16 Page 2 of 6 Case 1:15-cv-04463-TWT Document 19-5 Filed 07/20/16 Page 3 of 6 Case 1:15-cv-04463-TWT Document 19-5 Filed 07/20/16 Page 4 of 6 Case 1:15-cv-04463-TWT Document 19-5 Filed 07/20/16 Page 5 of 6 Case 1:15-cv-04463-TWT Document 19-5 Filed 07/20/16 Page 6 of 6 Government Exhibit _____________A-5 Case 1:15-cv-04463-TWT Document 19-6 Filed 07/20/16 Page 1 of 5 Case 1:15-cv-04463-TWT Document 19-6 Filed 07/20/16 Page 2 of 5 Case 1:15-cv-04463-TWT Document 19-6 Filed 07/20/16 Page 3 of 5 Case 1:15-cv-04463-TWT Document 19-6 Filed 07/20/16 Page 4 of 5 Case 1:15-cv-04463-TWT Document 19-6 Filed 07/20/16 Page 5 of 5 Government Exhibit _____________A-6 Case 1:15-cv-04463-TWT Document 19-7 Filed 07/20/16 Page 1 of 5 Case 1:15-cv-04463-TWT Document 19-7 Filed 07/20/16 Page 2 of 5 Case 1:15-cv-04463-TWT Document 19-7 Filed 07/20/16 Page 3 of 5 Case 1:15-cv-04463-TWT Document 19-7 Filed 07/20/16 Page 4 of 5 Case 1:15-cv-04463-TWT Document 19-7 Filed 07/20/16 Page 5 of 5
