United States of America v. Batchelor, No. 3:2014cv00583 - Document 21 (E.D. Va. 2015)

Court Description: OPINION. Signed by District Judge John A. Gibney, Jr. on 05/19/2015. Copy mailed to Defendant. (walk, )

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United States of America v. Batchelor Doc. 21 IN THE UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF VIRGINIA Richmond Division UNITED STATES OF AMERICA, Plaintiff, Civil Action No. 3:14-cv-583-JAG V. DOUGLAS F. BATCHELOR, Defendant. OPINION Douglas Batchelor failed to file his tax returns for four years. The Internal Revenue Service appropriately made substitute tax returns on his behalf and the government now seeks to reduce those unpaid income taxes to judgment. The Court finds no dispute of material fact in this case and, consequently, the Court will GRANT the government's summary judgment motion and DENY the defendant's summary judgment motion. I. Background The United States sued Batchelor to reduce to judgment unpaid federal income tax liabilities for 2000, 2001, 2002, and 2003. The government filed this motion seeking summary judgment on February 27,2015.' The pro se defendant filed a motion for summary judgment on March 2, 2015, and an amended motion for summary judgment on March 18, 2015.^ The motions are now ripe for disposition. ' The government included the appropriate Roseboro notice to the pro se defendant. (Dk. No. 12.) Recognizing the defendant's pro se status, the Court will accordingly construe the pleadings more liberally than a case brought by an attorney. See Gordon v. Leeke, 574 F.2d 1147, cert, denied. 439 U.S. 970 (1978). At the same time, "[p]rinciples requiring generous construction of pro se [pleadings] are not... without limits ... District judges are not mind readers." Beaudett V. City ofHampton, 775 F.2d 1274, 1278 (4th Cir. 1985), cert, denied, 475 U.S. 1088 (1980). Dockets.Justia.com

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