EAST ST. LOUIS – Lawyer Raymond Perkins and spouse Camela Perkins of O’Fallon petitioned U.S. Seventh Circuit appellate judges to review judgment that they owe the Internal Revenue Service about $700,000.
They filed an appeal notice with District Judge Stephen McGlynn on July 1, four weeks after he granted summary judgment to the government.
He found Raymond Perkins owed $578,274 as of Dec. 2, and Raymond and Camela jointly owed $90,143.
He found the government could collect interest from that date, and add other amounts according to statute.
The government sued Raymond and Camela in 2020, over income tax for six years from 2006 to 2018.
The government claimed they signed installment agreements but payments stopped and IRS terminated the agreements.
Raymond responded that IRS terminated the agreements improperly and failed to notify them of the terminations.
McGlynn found IRS assessments are presumed correct.
He found Raymond and Camela didn’t appear to challenge that they were assessed, nor did they appear to challenge the amounts.
He found IRS submitted proof of proper termination and they didn’t rebut it.
Raymond practices at Thompson Coburn in St. Louis.