Opinion
CASE NO. 3:99-CV-934-J-21-TEM
August 2, 2001
ORDER
This cause comes before the Court on the Motion of United States to Correct Judgment (Dkt. 15). The United States requests that the Court vacate the Judgment (Dkt. 14) entered by the Clerk on June 29, 2001, and direct the entry of an Amended Judgment providing for pre-judgment interest between the dates of May 14, 2001, (the date on which the United States' certified transcripts reflect the unpaid balance of Defendants' tax liabilities due including accrued statutory interest) and the date of the entry of the Amended Judgment. In addition, the United States requests that the Court direct the Clerk to enter an Amended Judgment setting forth the actual amounts owed by the Defendants.
This is an action by the Plaintiff United States ("Plaintiff") against Defendants Roger B. Hartley and Glenda S. Hartley ("Defendants") for recovery of income tax assessments, penalties and interest owed to Plaintiff by Defendants. This action was filed on September 13, 1999. (See Dkt. 1). Defendants Glenda Hartley and Roger Hartley waived service of process on January 4, 2000, and January 5, 2000, respectively. (See Dkts. 4 5). By April 6, 2000, when Defendants had not responded in any way to Plaintiffs Complaint, the Plaintiff moved for and was granted a default pursuant to Rule 55(a), Federal Rules of Civil Procedure (FRCP). (See Dkts. 6 7). As the Plaintiffs claim against the Defendants is for a sum which can by computation be made certain, Plaintiff has now filed, pursuant to FRCP 55(b)(1), the instant Amended Application for Entry of a Default Judgment. (See Dkt. 12).
It appears from Exhibit A, submitted with the Notice of Filing Exhibits to Application for Entry of Default Judgment (Dkt. 11) and consisting of certified transcripts of accounts showing assessments and payments of the federal income tax liabilities of the Defendants for the taxable years 1989, 1990, and 1995, that the Plaintiff is entitled to judgment in the following amounts:
a. The principal sum of $41,469.13 for unpaid income tax liabilities for the years 1989, 1990 and 1995, inclusive of statutory interest and additions calculated through May 14, 2001; plus
b. Accrued interest from May 14, 2001, until the debt is paid in full, pursuant to 28 U.S.C. § 1961 (c)(1) and 26 U.S.C. §§ 6601, 6621 and 6622, and costs pursuant to 28 U.S.C. § 1920.
Upon consideration thereof, it is hereby ORDERED:
1. The Motion of United States to Correct Judgment (Dkt. 15) is GRANTED.
2. The Clerk is DIRECTED to vacate the Judgment (Dkt. 14) entered on June 29, 2001, and to enter an Amended Judgment jointly and severally against the Defendants in the sum of $41,469.13 for unpaid federal income tax liabilities for the years 1989, 1990, and 1995, inclusive of statutory interest and additions calculated through May 14, 2001, plus accrued statutory interest thereafter at the rate provided under 28 U.S.C. § 1961 (c)(1) and 26 U.S.C. §§ 6601, 6621 and 6622, until the debt is paid in full, and costs pursuant to 28 U.S.C. § 1920.
3. The Clerk is directed to mail Counsel for the Plaintiff two copies of this Order and of the Amended Judgment entered herein, one of each of which shall be certified.
4. The Clerk shall mail a copy of this Order and the Amended Judgment entered herein to Defendants, whose address is 4175 Livingston Road, Jacksonville, Fla., 32257.