United States District Court, D. Maine
ORDER ON PLAINTIFF'S MOTION FOR PARTIAL SUMMARY
Torresen United States District Judge.
Plaintiff, the United States of America, commenced this
action against the Defendant, Brian D. Beckwith, to recover
unpaid tax liabilities and to enforce federal tax liens that
encumber a parcel of real property (the
“Property”) located in Porter, Maine, through a
forced sale. See Compl. (ECF No. 1). The Plaintiff
joined as Defendants Julia A. McAuliffe,  Mr.
Beckwith's ex-wife; the Maine Revenue Services; and the
Town of Porter (the “Town”). For the reasons
stated below, the Plaintiff's motion for partial summary
judgment on Counts I and II is GRANTED.
about September 7, 2010, Mr. Beckwith filed his federal
income tax returns for 2004, 2005, 2006, 2007, 2008, and 2009
showing tax due in the amounts of $47, 681.00, $77, 168.00,
$37, 199.00, $63, 775.00, $48, 598.00, and $31, 122.00,
respectively. He filed his 2010 federal income tax return on
or about April 15, 2011, showing tax due in the amount of
$47, 987.00. He filed his 2011 federal income tax return on
or about April 15, 2012, showing tax due in the amount of $4,
Internal Revenue Service (“IRS”) made assessments
against Mr. Beckwith of federal income tax liabilities based
on each of these returns. The assessments for 2004-2006 were
made on October 25, 2010; the assessments for 2007-2009 were
made on October 4, 2010; the assessment for 2010 was made on
May 30, 2011; and the assessment for 2011 was made on May 28,
addition to these assessments, the IRS assessed penalties
against Mr. Beckwith for his failure to make estimated tax
payments pursuant to 26 U.S.C. § 6654, his failure to
make timely payments of taxes due pursuant to 26 U.S.C.
§ 6651(a)(2), and, for the years 2004-2009 his failure
to file timely returns pursuant to 26 U.S.C. §
6651(a)(1). The IRS made further assessments against Mr.
Beckwith for underpayment of interest pursuant to 26 U.S.C.
§§ 6601 and 6621.
gave Mr. Beckwith notice of the assessed liabilities and made
demand for payment,  but Mr. Beckwith has failed to pay the
liabilities in full. After application of all abatements,
payments, and credits, Mr. Beckwith owes federal income
taxes, penalties, and interest for the tax years 2004-2011 in
the total amount of $819, 265.78 as of August 9, 2019, plus
the ongoing accrual of interest and statutory penalties from
the IRS's assessments against Mr. Beckwith for his
federal income tax liabilities for 2004-2011, federal tax
liens attached to all of Mr. Beckwith's property and
rights to property under 26 U.S.C. §§ 6321 and
6322. The IRS recorded notices of federal tax liens for these
liabilities with the Oxford (West) County Registry of Deeds
on August 15, 2011, February 25, 2013, and June 9, 2014.
United States seeks to enforce its tax liens through the sale
of real property owned, at least in part, by Mr. Beckwith,
pursuant to 26 U.S.C. §§ 7401 and 7403. The
Property is located at 568 Kennard Hill Road, Porter, Maine,
and is more fully described as follows:
A certain lot or parcel of land in Porter (a portion of
R-10-24), County of Oxford and State of Maine, situated north
of the White Road (a/k/a Foss Mountain Road), west of the
Kennard Hill Road and east of the New Hampshire State Line
and being more particularly described as follows, to wit:
Bounded on the south by lands now or formerly of Libby and
also by lands now or formerly of Becker; on the west by the
State Line of New Hampshire; on the north by the northern
line of Porter Township and on the east by the westerly
sideline of Kennard Hill Road and also by lands now or
formerly of Vierra, Johnson, O'Brien, Dahl, Vierra,
Staples, Leonard and Becker. Said parcel contains 226 acres,
more or less. Also conveying to said Grantees, their heirs
and assigns, in common with others, any rights that Skylark,
Inc., may have in the White Road (a/k/a Foss Mountain Road).
Subject to an easement for access and utilities and certain
restrictions as set forth in a deed from Scott Paper Company
to Thomas H. Carpenter, dated January 26, 1977, and recorded
in the Oxford County Registry of Deeds, Western District, at
Book 225, Page 415.
Also, excepting and reserving from the above described parcel
all easements whether prescriptive or of record, including,
without limitation, rights of way, road use agreements and
utility easements. Also excepting any rights of others to
take water from the spring in the field.
Also conveying to the Grantees, their heirs and assigns, a
certain lot or parcel of land located in the Town of Porter,
County of Oxford, and State of Maine, being the Marshal Libby
Homestead, so-called, and more particularly bounded and
described as follows, to wit: North by land of R.J. Hanna
heirs, East and South by Highway, and West by the New
Hampshire line. Being the same premises conveyed by The
Inhabitants of the Town of Porter by Collector's Tax Deed
of Jacob L. Mason, Collector of Taxes of said Porter, dated
February 3, 1926, and recorded in said Registry of Deeds at
Book 122, Page 37A.
Being all and the same premises conveyed by Constance R.
Hertel to Fortin and Redmond Associates as described in a
quitclaim deed dated November 23, 1998 and recorded in the
Oxford County (Western Division) Registry of Deeds in Book
392, Page 98.
Beckwith and his ex-wife, Lorry A. Beckwith, jointly acquired
the property in 2001. After their divorce, Mr. Beckwith and
Lorry A. Beckwith conveyed sole ownership of the Property to
Mr. Beckwith by a quitclaim deed dated February 10, 2005, and
recorded on January 13, 2006. In 2009, Mr. Beckwith conveyed
the Property to himself and to Ms. McAuliffe, who was his
wife at the time, as joint tenants.
Beckwith and Ms. McAuliffe divorced in 2013. As an addendum
to the divorce judgment, the Maine District Court converted
ownership of the Property into a tenancy in common, with Mr.
Beckwith and Ms. McAuliffe each possessing one-half
interest. The court ordered that the Property be
immediately placed on the market for sale and that the net
proceeds be divided between Mr. Beckwith and Ms. McAuliffe.
The Property was never sold. Rather, Mr. Beckwith continued
to live at the Property. On September 16, 2016, the Town of
Porter executed a municipal quitclaim deed, ...