I previously posted a story here about Judge Sadler’s connection to a $25,000 delinquent tax bill languishing over at tax collector Moore’s office. (Click to See)
Since then, Mr. Moore saw the need to come to Judge Sadler’s (and his own) defense by posting a “memo” from County Attorney, David Walker, that puts forth the notion that these delinquent taxes are “uncollectable” so (according to Mr. Walker) the matter “can be closed”.
I don’t know about you, but I find Mr. Walker’s and Mr. Moore’s position on these taxes not credible.
I’ve read many news stories over the years and have learned to be very leery of lawyers (and public officials in general) making empty claims that a matter can be “closed” without having cited the statutes that back up such a conclusion.
This is the case with Mr. Walker’s and Mr. Moore’s postings on this site. Not one statute was offered up by either of them that explains to the taxpaying public WHY these particular delinquent property taxes are not going to be collected from either of the two partners (Judge Alan Sadler or tax attorney Joe W. Meyer) who formed the limited partnership named USA Oilfield Equipment, LP or from the General Partnership that goes by the name of USAOE Mgmt, Inc. of which Judge Sadler is the President and a Director. (Click to See Docs)
As a matter of fact, USAOE Mgm’t, Inc. (the General Partner of USA Oilfield) is STILL an “active” entity (as of 10/5/2009) per the Texas Comptroller’s office. (Click to See)
Also, I would point to a UCC Financing Statement (Click to See) that shows that Judge Alan B. Sadler personally owned the oil rig in question and was financing it to his own partnership while retaining a security interest in the rig itself during the three years that he (as President, Manager and Director of the General Partner) allowed the unpaid property taxes to accrue (in 2003, 2004 and 2005).
Meaning that Sadler, having listed himself as the Secured Party on the UCC Statement, had duly filed and perfected a personal “lien” on that oil rig.
Sadler’s lien was “inferior” to the “superior” lien that is “perfected” on all business personal property rendered in every Texas county on Jan. 1st of each year by all taxing authorities. But, of course, Sadler has friends in high places who appear willing to do “favors” by NOT seizing assets (either personally or otherwise) for unpaid taxes. The local taxing entity’s superior tax lien should have been foreclosed by the tax assessor in the same timely fashion as he does for ordinary tax delinquents who have no particular “clout”. But he failed to do so. Citing on this website some drivel about the oil rig “not existing”! Can anyone say, “good ole boys”?
I’ve spent many hours reading and gathering the laws that appear pertinent to property taxes, limited partnerships, general partnerships, UCC code and the business & commerce code, seeking to find the truth of where legal “liability” actually lies for these particular taxes. As most of us know, the liability for paying taxes extends beyond even a bankruptcy filing. It is next to impossible to get out of paying taxes. Laws are written making sure of this. I may be interpreting what I have read incorrectly, but I don’t think so.
Enlighten me if I’m wrong, but according to what I have read it looks to me like either the General Partner or the individual responsible for paying over the taxes for the General Partner (President/CEO Sadler?) is liable for these taxes.
Read the laws for yourself (Click to Read High-lighted Legal Statutes)…….and decide for yourselves if you agree that this delinquent tax matter “can be closed” WITHOUT COLLECTING the $25,000 or if Mr. Moore should do his job even if he has to seize assets “connected” to poor Judge Sadler.
I say “poor Judge Sadler” because of his thinly-veiled attempt to garner sympathy with the public by having his pal, Mr. Moore, publish on this site (back in July) his personal “spin” that he had lost money in the USA Oilfield deal. Boo-Hoo. So what? Because Sadler allegedly lost money he doesn’t have to pay the taxes due? What utter arrogance. Sadler really thinks that people give a damn about whether HIS investment returned a profit or not? What about all the little guys who have lost half (or more) of their investments in these challenging economic times? Maybe they should all get a “pass” on paying their taxes? Of course not…….we already have enough arrogant, self-dealing public “servants” not paying theirs!
Until next time……..
Maxxbuster
FIRE SADLER!