Opinion
Civil Action No. 99-S-2461
January 31, 2002
ORDER
THIS MATTER is before the court on the Recommendation of United States Magistrate Judge 0. Edward Schlatter that the United States' Motion for Entry of Judgment (filed December 12, 2001) be granted. The court has reviewed the motion, the entire case file, and the applicable law and is sufficiently advised in the premises.
By Order dated September 20, 2001, this court granted the United States' Motion for Summary Judgment, as to liability only, upon finding, as a matter of law, that Defendant failed to surrender property subject to an IRS levy. The court then referred the matter to Magistrate Schlatter for determination of the amount of judgment and, in particular, any applicable interest and/or penalties to be assessed.
In its Motion for Entry of Judgment, the United States submitted documentation supporting entry of judgment in an the following amounts:
Principal obligation: $10,218.00 Interest accrued as of November 30, 2001: $ 7,065.91
The United States further indicated in their motion that, pursuant to 28 U.S.C. § 1961 (c) and 26 U.S.C. § 6621 and 6622, interest accrues at a fluctuating rate which cannot be determined with specificity until payment on the judgment is made.
On January 9, 2002, the court issued a "Notice to Defendant and Opportunity to Show Cause." To date, Defendant has failed to respond to the court's Notice and has flied no response to the Motion for Entry of Judgment. The amount of the judgment is therefore deemed conceded.
Accordingly, IT IS ORDERED:
1. The United States' Motion for Entry of Judgment is GRANTED.
2. Judgment hereby enters in favor of the Plaintiff, The United States, and against the Defendant, Park Forest Care Center, Inc., in the amount of $17,283.91, plus additional interest accrued from November 30, 2001 until judgment is paid, in an amount to be calculated pursuant to 26 U.S.C. § 6621 and 6622.