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Filing # 158015778 E-Filed 09/23/2022 10:54:52 AM
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`IN THE CIRCUIT COURT OF THE
`11th JUDICIAL CIRCUIT IN AND FOR
`MIAMI-DADE COUNTY, FLORIDA
`
`CASE NO.: 2022-013151-CA-01
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`HARVEY RUVIN,
`as Clerk of the Circuit and County Courts
`for Miami-Dade County, Florida,
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`
`
`Plaintiff,
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`v.
`
`GREGORY HENRY BURTON, as
`TRUSTEE UNDER THE PROVISIONS
`OF A TRUST AGREEMENT DATED
`MARCH 29, 2012 and KNOWN AS
`TRUST # 5035, et al.,
`
`
`Defendant(s).
`______________________________________/
`
`
`ANSWER AND AFFIRMATIVE DEFENSES TO DEFENDANT NIDHAL YASSINE’S
`CROSS-CLAIM AGAINST DEFENDANTS
`
`The United States of America (“United States”), improperly designated by Cross-Plaintiff
`
`
`
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`as the United States of America Department of the Treasury Internal Revenue Service, by and
`
`through undersigned counsel, files its Answer and Affirmative Defenses to Defendant Nidhal
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`Yassine’s Cross-Claim Against Defendants and states:
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`1.
`
`The United States is without sufficient information or knowledge to admit or deny
`
`Paragraph 1 and therefore denies same.
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`2.
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`The United States is without sufficient information or knowledge to admit or deny
`
`Paragraph 2 and therefore denies same.
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`3.
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`The United States is without sufficient information or knowledge to admit or deny
`
`Paragraph 3 and therefore denies same.
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`

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`Harvey Ruvin v. Burton, et al.
`2022-013151-CA-01
`Page 2 of 6
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`4.
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`The United States is without sufficient information or knowledge to admit or deny
`
`Paragraph 4 and therefore denies same.
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`5.
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`The United States is without sufficient information or knowledge to admit or deny
`
`Paragraph 5 and therefore denies same.
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`6.
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`The United States admits that the Internal Revenue Service, which is a bureau of
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`the Department of the Treasury, is a governmental agency. See The Agency, its Mission, and
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`Statutory Authority, https://www.irs.gov/about-irs/the-agency-its-mission-and-statutory-authority
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`(last visited Aug. 25, 2022). The remainder of Paragraph 6 is denied.
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`7.
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`The United States is without sufficient information or knowledge to admit or deny
`
`Paragraph 7 and therefore denies same.
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`8.
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`The United States is without sufficient information or knowledge to admit or deny
`
`Paragraph 8 and therefore denies same.
`
`9.
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`The United States is without sufficient information or knowledge to admit or deny
`
`Paragraph 9 and therefore denies same.
`
`10.
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`The United States is without sufficient information or knowledge to admit or deny
`
`Paragraph 10 and therefore denies same.
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`11.
`
`The United States is without sufficient information or knowledge to admit or deny
`
`Paragraph 11 and therefore denies same.
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`12.
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`The United States is without sufficient information or knowledge to admit or deny
`
`Paragraph 12 and therefore denies same.
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`13.
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`The United States is without sufficient information or knowledge to admit or deny
`
`Paragraph 13 and therefore denies same.
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`

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`14.
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`The United States is without sufficient information or knowledge to admit or deny
`
`Harvey Ruvin v. Burton, et al.
`2022-013151-CA-01
`Page 3 of 6
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`
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`Paragraph 14 and therefore denies same.
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`15.
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`The United States is without sufficient information or knowledge to admit or deny
`
`Paragraph 15 and therefore denies same.
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`16.
`
`The United States is without sufficient information or knowledge to admit or deny
`
`Paragraph 16 and therefore denies same.
`
`17.
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`18.
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`The United States re-avers its responses to Paragraphs 1-16.
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`The United States is without sufficient information or knowledge to admit or deny
`
`Paragraph 18 and therefore denies same
`
`19.
`
`The United States is without sufficient information or knowledge to admit or deny
`
`Paragraph 19 and therefore denies same.
`
`20.
`
`The United States is without sufficient information or knowledge to admit or deny
`
`Paragraph 20 and therefore denies same.
`
`21.
`
`The United States is without sufficient information or knowledge to admit or deny
`
`Paragraph 21 and therefore denies same.
`
`22.
`
`The United States is without sufficient information or knowledge to admit or deny
`
`Paragraph 22 and therefore denies same.
`
`23.
`
`The United States is without sufficient information or knowledge to admit or deny
`
`Paragraph 23 and therefore denies same.
`
`24.
`
`The United States is without sufficient information or knowledge to admit or deny
`
`Paragraph 24 and therefore denies same.
`
`
`
`
`
`

`

`
`
`AFFIRMATIVE DEFENSES
`
`Harvey Ruvin v. Burton, et al.
`2022-013151-CA-01
`Page 4 of 6
`
`
`1.
`
`Lien Priority. As the holder of recorded federal government liens, the United
`
`States1 is entitled to have its federal income tax liens satisfied prior to disbursement of any funds
`
`to non-governmental lienholders, inferior lienholders, lienholders who failed to file timely claims,
`
`former property owners, and claimants on their behalf. See § 197.582, Fla. Stat.
`
`2.
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`Subject Matter Jurisdiction. The United States of America Department of the
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`Treasury Internal Revenue Service is not a proper party and should be substituted or dismissed.
`
`See Purk v. U.S., 747 F.Supp. 1243, 1247 (S.D. Ohio 1989) (“The IRS is not an independent,
`
`suable entity.”); Krause v. U.S. Government Treasury Dept. I.R.S., 380 F.Supp. 219, 220 (C.D.
`
`Cal. 1974)(“The Department of the Treasury and the Internal Revenue Service are not entities
`
`subject to suit”). The Court lacks subject matter jurisdiction to adjudicate the Government’s
`
`interest in the surplus absent identification of the correct defendant and its interest in the subject
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`property. See 28 U.S.C. § 2410.
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`Respectfully submitted,
`
`JUAN ANTONIO GONZALEZ
`UNITED STATES ATTORNEY
`
`
`
`
`
` By: s/ Lauren Bluestein
`
`Lauren Bluestein
`
`Assistant United States Attorney
`99 N.E. 4th Street, Third Floor
`
`
`Miami, FL 33132
`
`Telephone: (305) 961-9323
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`Florida Bar Number: 95889
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`E-mail: Lauren.Bluestein@usdoj.gov
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`1 The Internal Revenue Service is a governmental unit tasked with ensuring compliance with federal tax laws. United
`States v. Crum, 288 F.3d (7th Cir. 2002). It cannot be sued.
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`

`

`Harvey Ruvin v. Burton, et al.
`2022-013151-CA-01
`Page 5 of 6
`
`
`
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`CERTIFICATE OF SERVICE
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`I HEREBY CERTIFY that a true and correct copy of the foregoing was electronically
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`
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`filed with the Florida Courts E-Filing Portal and served upon all interested parties via electronic
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`service on this 23rd day of September, 2022:
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`
`
`
`
`
`s/Lauren Bluestein
`Lauren Bluestein
`Assistant U.S. Attorney
`
`
`

`

`Harvey Ruvin v. Burton, et al.
`2022-013151-CA-01
`Page 6 of 6
`
`
`SERVICE LIST
`
`
`
`Rafael E. Millares, Esq.
`Millares Law Firm, P.A.
`1550 Madruga Ave., Ste. 150
`Coral Gables, FL 33146
`ko@millareslaw.com
`rm@millareslaw.com
`Counsel for Harvey Ruvin
`
`Andrea Gonzalez Mateo
`Assistant County Attorney
`Stephen P. Clark Center
`111 NW 1st St., Ste. 2810
`Miami, FL 33128
`Andrea.gonzalezmateo@miamidade.gov
`hern@miamidade.gov
`
`Warren P. Gammill, Esq.
`Warren Gammill & Associates, P.L.
`Suite 400, Courthouse Plaza
`28 West Flagler Street
`Miami, FL 33130
`gammill@miamilawoffice.com
`krassner@miamilawoffice.com
`secretary@miamilawoffice.com
`warren.gammill@gmail.com
`Counsel for Gregory Burton, Ashley Burton,
`& Gregory Burton, as Trustee
`
`Jason R. Alderman, Esq.
`The Alderman Law Firm
`9999 NE 2nd Ave., Ste. 211
`Miami Shores, FL 33138
`jalderman@thealdermanlawfirm.com
`ttolentino@thealdermanlawfirm.com
`service@thealdermanlawfirm.com
`Counsel for Nidhal Yassine
`
`
`

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