United States of America v. Allen et al

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IN THE UNITED STATES DISTRICT COURT
FOR THE WESTERN DISTRICT OF MICHIGAN
UNITED STATES OF AMERICA,
Plaintiff,
v.
LINDA A. ALLEN, in her Individual Capacity
and as Trustee of the GOLDEN ASSETS
SETTLEMENT TRUST;
BERRIEN COUNTY, MICHIGAN;
ST. JOSEPH CHARTER TOWNSHIP,
BERRIEN COUNTY, MICHIGAN
Defendants.
Case No. 1:25-cv-118
District Judge Paul L. Maloney
Magistrate Judge Phillip J. Green
DEFAULT JUDGMENT AGAINST
DEFENDANT LINDA A. ALLEN IN HER CAPACITY AS
TRUSTEE OF GOLDEN ASSETS SETTLEMENT TRUST
Upon consideration of Plaintiff United States of America’s Motion for Default Judgment
against Defendant Linda A. Allen, as Trustee of the Golden Assets Settlement Trust, judgment is
entered as follows:
1. 	Judgment is entered in favor of the United States of America and against the
defendant Linda A. Allen, as Trustee of Golden Assets Settlement Trust, for income tax, penalty,
and interest for the period ending December 31, 2013 in the amount of $569,802.38, plus
statutory additions accruing from and after March 9, 2026, including interest pursuant to 26
U.S.C. §§ 6601, 6621, and 6622, and 28 U.S.C. § 1961(c);
2. 	Judgment is entered in favor of the United States of America and against the
defendant Linda A. Allen, as Trustee of Golden Assets Settlement Trust, determining that the
United States has valid and subsisting federal tax liens under 26 U.S.C. §§ 6321 and 6322
securing the liability described above against the real property at 1619 Lyola Court, Benton
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Harbor, MI 49022 (“the Property”), which has a legal description as follows:
Lot 18, East & Grams Subdivision, according to the recorded plat thereof, as recorded in
Liber 11 of Plats, page 59, Berrien County records. Tax Parcel No. 11-18-1900-0018-00-
5. Subject to easements, reservations, restrictions and limitations of record, if any.
3. 	Judgment is entered in favor of the United States of America and against the
defendant Linda A. Allen, as Trustee of Golden Assets Settlement Trust, that the United States
may enforce the federal tax liens securing the liabilities described above pursuant to 26 U.S.C. §
7403 against the Property, by ordering the sale of the entire Property in a judicial sale (including
by a receiver if requested by the United States), free and clear of all rights, titles, claims, liens,
and interests of the Trust, and with the Trust having no interest in the sale proceeds.
_________________________________
Paul L. Maloney
United States District Judge
Date: May 1, 2026 	/s/ Paul L. Maloney
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