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`IN THE UNITED STATES DISTRICT COURT
`FOR THE EASTERN DISTRICT OF NORTH CAROLINA
`WESTERN DIVISION
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`NO. 5:23-CV-500-FL
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`UNITED STATES OF AMERICA,
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` P l a i n t i f f ,
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` v.
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`NEILL PITTMAN GUY, II, as personal
`representative of the Estate of Samuel
`Pittman Guy, II, BETTY NEILL GUY-
`PARSON, MARGARET ANN GUY-
`ALLIGOOD, NEILL PITTMAN GUY, II,
`SAMUEL PITTMAN GUY, III, JENNIFER
`GUY, and PNC BANK
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` Defendants.
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`ORDER
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`This matter is before the court upon plaintiff’s request for entry of default against defendant
`Neill Pittman Guy, II, as personal representative of the Estate of Samuel Pittman Guy, II (the
`“Estate”) (DE 48), and plaintiff’s motion to strike that defendant’s answer (DE 51).
`Plaintiff seeks to collect on tax related penalties owed by deceased taxpayer Samuel
`Pittman Guy, II, and foreclose on certain tax liens against parcels of real property in Fayetteville,
`North Carolina in this action initiated by complaint filed September 11, 2023. The court appointed,
`upon the government’s request, defendant Neill Pittman Guy, II, to serve as personal representative
`of the Estate on February 26, 2024. (See Order (DE 32)).
`Default has been entered against the other fa mily members sued by plaintiff, including
`sisters of the deceased and Neill Guy’s aunts, Betty Neill Guy-Parson and Margaret Ann Guy-
`Alligood, and the deceased’s other children and Neil Guy’s siblings, Samuel Pittman Guy, III, and
`Case 5:23-cv-00500-FL Document 72 Filed 08/18/25 Page 1 of 4
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`Jennifer Guy. (Entry of Default (DE 33)). PNC Bank, named as a defendant because it may claim
`or have an interest in the real property at issue, has answered. (PNC Answer (DE 24)). Default
`judgment has been entered against Samuel Pittman Guy, III and Jennifer Guy, providing they have
`no interest in the subject real property (Order (DE 46)).
`On May 20, 2024, plaintiff requested entry of default against the Estate through defendant
`Neill Pittman Guy, II, as its personal representa tive. On June 10, 2024, defendant Neill Pittman
`Guy, II, as personal representative of the Estate and proceeding pro se, responded in the form of
`an explanation for his failure “to file initial response to complaint.” (Resp. (DE 49) 1). Therein,
`he acknowledged that his response was untimely and explained that he did not understand he had
`to respond “a second time as the personal representative.” (Id.). He further stated that he is “filing
`[his] response as personal representative with this explanation.” (Id.). Continuing pro se, he then
`filed answer purportedly on behalf of the Estate. (Answer (DE 50)). Thereafter, on June 13, 2024,
`plaintiff filed the inst ant motion to strike that putativ e answer on grounds that a personal
`representative cannot proceed or answer pro se in these circumstances.
`The court noticed August 5, 2024, hearing on these motions for September 17, 2024.
`(Order (DE 52)). However, on August 30, 202 4, Neill Pittman Guy, II brought to the court’s
`attention his filing of a Ch apter 11 bankruptcy petition on August 28, 2024, and presented an
`accompanying motion to stay. (See Suggestion of Bankruptcy (DE 58); Mot. Stay (DE 59)).
`Accordingly, the court stayed all activity in this case on September 12, 2024, and cancelled the
`hearing. (Order (DE 61)).
`Plaintiff moved to reopen the case October 28, 2024, following dismissal of Neill Pittman
`Guy, II’s bankruptcy case. (Mot. Reopen (DE 62)). The court granted that motion on December
`13, 2024. (Order (DE 63)).
`Case 5:23-cv-00500-FL Document 72 Filed 08/18/25 Page 2 of 4
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`The court again noticed hearing, this time for March 12, 2025, on the instant motions,
`together with plaintiff’s motion to compel, filed August 16, 2024, di rected against Neill Pittman
`Guy, II, in his individual capacit y, related to his failure to respond to certain written discovery.
`(Mot. Compel (DE 54)). Plaintiff, it appears, di d not receive notice of this hearing until the day
`before, and was unable then to travel to New Bern. 1 Hearing suddenly was cancelled at obvious
`inconvenience to the other parties.
`Later and without hearing, the court granted plaintiff’s motion to compel March 19, 2025.
`(Order (DE 66)). That same date, the court acco rded to “the Estate additional time up to and
`through May 19, 2025, to retain counsel, whose app earance by then must be noticed, and file by
`May 19, 2025, any response to complaint and to these [two instant] motions.” (Id. at 4).
`On April 29, 2025, Howard H. Kroll, of the la w firm of Everett Gaskins Hancock Tuttle
`Hash LLP, entered appearance on behalf of the Es tate. And the Estate filed an answer through
`counsel, as ordered, by the court’s extended deadline. (Answer (DE 70)).2
`The court’s generous allowance here to the Estate obviates need now for ruling upon
`plaintiff’s request for en try of default (DE 48) and motion to strike (DE 51). Both shall be
`terminated by the clerk as moot. And in conclusion, the long life of this case and the recent
`appearance of counsel for the Esta te necessitate adjustments to the schedule of the case and the
`obligations of the remaining parties, namely plaintiff, the Estate, Neill Pittman Guy, II, and PNC
`Bank:
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`1 The day of the hearing, Neill Pittman Guy, II called th e clerk of court to report that he had only received
`notice the day before, and that his medical condition did not permit him to travel at short notice.
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`2 Counsel filed a corrected answer to the complaint two days later in response to a notice of deficiency from
`the clerk of court.
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`1. These parties shall, if not already done, exchange by August 22, 2025 , the
`information required by Federal Rule of Civil Procedure 26(a)(1),
`2. All discovery shall be commenced or served in time to be completed by December
`31, 2025.
`3. Disclosures required by Federal Rule of Ci vil Procedure 26(a)(2), including reports
`from retained experts, shall be served by October 31, 2025.
`4. Supplementations of disclosures under Fede ral Rule of Civil Procedure shall be
`served at such times and under such circum stances as required by that rule, and in
`addition, shall be served by November 21, 2025.
`5. Any motion to join additional parties or to otherwise amend the pleadings shall be
`filed by August 22, 2025.
`6. All potentially dis positive motions shall be filed by January 23, 2026.
`And unless herein amended, terms and conditions of the court’s case management order remain in
`force and effect:
`SO ORDERED, this the 18th day of August, 2025.
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` _____________________________
` LOUISE W. FLANAGAN
` United States District Judge
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