United States v. Zabka

The government sued to enforce tax assessments against the Zabkas and tax liens against their property and against property of partnerships to which they had transferred assets. The district court ruled that the assessments (several million dollars) were valid and that, when the IRS made the assessments, the liens had attached to all the Zabkas’ personal property and to all their rights to property, including their ownership interests in the partnerships. The government sought appointment of a receiver. The court denied motions to reconsider calculation of the unpaid assessments, and directed the clerk to enter judgment. The order is captioned “Judgment in a civil case” and states: “Judgment is entered in favor of the Plaintiff.” The docket entry adds: “CASE TERMINATED.” The Zabkas appealed. The Zabkas filed another appeal from a subsequent order, which directed the government to propose a receiver. The judge ordered appointment of the receiver proposed by the government. The defendants appealed that order. They later appealed approval of property sales by the receiver and an order awarding interim compensation to the receiver. The Seventh Circuit concluded that it had jurisdiction only over the appeal from the appointment of the receiver and affirmed that order, which was the last order in the first proceeding and so completed that proceeding. View "United States v. Zabka" on Justia Law