U.S. v. Hernandez

Full title: UNITED STATES OF AMERICA, Plaintiff, v. JOSE H. HERNANDEZ and ALICE B…

Court: United States District Court, S.D. Texas, Houston Division

Date published: Oct 31, 2002

CIVIL NO. H-02-2927 (S.D. Tex. Oct. 31, 2002)

Opinion

CIVIL NO. H-02-2927

October 31, 2002

ORDER GRANTING UNITED STATES' MOTION DEFAULT JUDGMENT

DAVID HITTNER, United States District Judge

The plaintiff, United States of America, under Rule 55(b) of the Federal Rules of Civil Procedure, has moved this Court to enter judgment by default in favor of the United States and against defendant Alice B. Hernandez. The Court finds that on August 23, 2002, defendant Alice B. Hernandez was personally served with the summons and a copy of the complaint. The Court also finds that defendant Alice B. Hernandez's answer was due on September 12, 2002, and that she has failed to file an answer, motion or otherwise defend in this action. Because of the failure of defendant Alice B. Hernandez to timely plead or otherwise defend in this action, she is in default. This Court is of the opinion that judgment by default should be entered against Alice B. Hernandez.

It is therefore ORDERED, ADJUDGED AND DECREED that the United States of America have and recover judgment:

1. against Alice B. Hernandez for the unpaid federal income tax assessment for the year 1991 in the amount of $51,625.95, as of June 21, 2002, plus interest and other additions to tax allowed by law accruing thereafter under 26 U.S.C. § 6601, 6621, and 28 U.S.C. § 1961 until paid;

2. against Alice B. Hernandez for the unpaid federal income tax assessment for the year 1993 in the amount of $54,891.03, as of June 21, 2002. plus interest and other additions to tax allowed by law accruing thereafter under 26 U.S.C. § 6601, 6621, and 28 U.S.C. § 1961 until paid;

3. against Alice B. Hernandez for the unpaid federal income tax assessment for the year 1994 in the amount of $12,726.33, as of June 21, 2002, plus interest and other additions to tax allowed by law accruing thereafter under 26 U.S.C. § 6601, 6621, and 28 U.S.C. § 1961 until paid; and

4. against Alice B. Hernandez for the unpaid federal income tax assessment for the year 1998 in the amount of $2,903.65, as of June 21, 2002, plus interest and other additions to tax allowed by law accruing thereafter under 26 U.S.C. § 6601, 6621, and 28 U.S.C. § 1961 until paid.