Opinion
No. C 02-05009 WHA
February 20, 2003
ORDER ENTERING DEFAULT JUDGMENT FOR PLAINTIFF
This order enters default judgment on behalf of plaintiff in this action to reduce tax assessments to judgment.
Plaintiff filed a complaint in the instant case to reduce tax assessments to judgment pursuant to 26 U.S.C. § 7401 7402. The assessments were made against defendant for unpaid federal taxes, statutory additions, and interest for the 1998, 1999, and 2000 taxable years. Defendant was personally served the summons and complaint on October 25, 2002. Defendant's motion for an extension of time to file an answer was denied. No answer was ever filed. Default was entered on December 17. Plaintiff's proof of service indicates that defendant was served with the motion for default judgment and supporting documents on January 23, 2003, by mail. No response from defendant has been received.
Under FRCP 55(b)(2), a district court may enter a default judgment upon a party's application, and if an appearance by the defaulting party was made, proper notice. A failure to answer the complaint is grounds for the entry of default judgment. See Speiser, Krause Madole P.C. v. Ortiz, 271 F.3d 884, 886-87 (9th Cir. 2001). For good cause shown, default judgment is ENTERED in favor of plaintiff in the amount of $330,483.10, (the total due on the tax assessments in question, including interest and statutory additions, as of January 31, 2003) plus interest and statutory additions continuing to accrue as provided by law from January 31, 2003, until paid. The hearing scheduled for February 27 is VACATED.