United States v. WITKEMPER

UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF INDIANA INDIANAPOLIS DIVISION UNITED STATES OF AMERICA, ) ) Plaintiff, ) ) v. ) No. 1:18-cv-00873-JRS-TAB ) RICHARD E. WITKEMPER, ) ELLEN F. WITKEMPER, ) ) Defendants. ) Findings of Fact and Conclusions of Law This case came before the Court for a one-day bench trial on October 5, 2020. Plaintiff United States of America ("United States" or "Government") brought this action to reduce to judgment certain unpaid tax liabilities of Defendant Richard E. Witkemper ("Mr. Witkemper") (Count I); to enforce the federal tax liens on Mr. Wit- kemper's…