Opinion
3:04-cv-00198-BES-RAM.
March 22, 2006
ORDER
On May 2, 2005, Plaintiff filed United States' Motion for Default Judgment Against Joseph Conforte (Doc. #18), after default was entered against Conforte on December 17, 2004 (Doc. #16). Plaintiff seeks default judgment pursuant to Fed.R.Civ.P. 55(b)(2) and seeks damages in the amount of $7,746,404.48, which represents the outstanding balance of income tax liabilities due by Conforte for the years 1981 and 1982, including statutory accruals as of March 20, 2006.
Rule 55(b)(2) requires the party entitled to default judgment to apply to the court for the same, and authorizes the court "to determine the amount of damages," where necessary, "to enable the court to enter judgment or to carry it into effect." Accordingly, before this Court can enter a default judgment against Conforte, the Court must ascertain the proper amount of damages to which Plaintiff is entitled. To establish the amount due and owing upon default judgment, the United States submitted Certificates of Assessment, Payments, and Other Specified Matters (referred to as IRS Forms 4340) for Conforte for the applicable tax years, as well as a Declaration of Kathi Parker (Doc. #46), a Revenue Officer with the Internal Revenue Service. These documents show that the income tax liabilities were properly assessed against Conforte and that Conforte is presumptively liable for the unpaid income taxes, interest, penalties, and other statutory additions identified. See Huff v. United States, 10 F.3d 1440, 1445-47 (9th Cir. 1993). The Court has reviewed Plaintiff's Motion and supporting evidence and finds that Plaintiff has demonstrated its entitlement to default judgment and the requested monetary damages.
IT IS THEREFORE ORDERED that the United States' Motion for Default Judgment Against Joseph Conforte (Doc. #18) is GRANTED and default judgment is hereby entered against Conforte in the amount of $7,746,404.48.