Opinion
Civil Action No. 99-S-2461
January 25, 2002
RECOMMENDATION
I recommend that judgment be entered against defendant in favor of plaintiff in the principal amount of $10,218.00, plus interest. The reasons for the Recommendation are outlined below.
Plaintiff is the United States of America, acting in its capacity as the Internal Revenue Service (the IRS). The IRS filed a levy against defendant on March 2, 1995, asserting that defendant was obligated for the unpaid tax liability of its employee, Ms. Joanie B. Carleton. The principal amount claimed by the IRS is $10,218.00.
On September 13, 2001, District Judge Daniel B. Sparr entered an Order in which he granted summary judgment in favor of the IRS. Judge Sparr directed me to conduct such proceedings as may be appropriate in order to determine the amount of the judgment to which the United States may be entitled.
On December 12, 2001, the IRS filed a pleading entitled "United States' Motion for Entry of Judgment." In that motion, the IRS alleged that pursuant to the entry of summary judgment it was entitled to have judgment entered in its favor for the principal amount of $10,218.00, plus interest pursuant to 26 U.S.C. § 6332 (d)(1). The IRS stated that as of November 30, 2001, interest had accumulated in the amount of $7,065.91.
On January 9, 2002, I issued a document that was entitled "Notice to Defendant and Opportunity to Show Cause." In that document, I noted Judge Sparr's entry of summary judgment, and noted his directions to me to determine the amount of judgment to be awarded. I reiterated the request of the IRS, contained in its "Motion for Entry of Judgment," for judgment to be entered in its favor for $10,218.00, plus interest, and I observed that as of January 9, 2002, defendant had filed no response to the IRS motion.
Therefore, my document of January 9, 2002, provided both notice and an opportunity to show cause to defendant as to why judgment should not be entered against him in the amount claimed by the IRS. First, defendant was provided one last opportunity to respond by no later than January 22, 2002, to the motion of the IRS for entry of judgment; and, second, defendant was expressly advised that "[i]f defendant fails to respond by that date, I will grant plaintiff's motion and I will recommend that Judge Sparr enter judgment in favor of the United States in the principal amount of $10,218.00, plus interest in an amount to be calculated as of the date of the entry of judgment."
As of January 25, 2002, defendant has filed no response either to the motion of the IRS for entry of judgment, or to my "Notice to Defendant and Opportunity to Show Cause" as to why judgment should not enter in the amount sought by the IRS. The motion of the IRS for entry of judgment in the amount sought is undisputed and therefore conceded;
I therefore RECOMMEND as follows:
1. that Judge Sparr GRANT the United States Motion for Entry of Judgment [filed December 12, 2001], and
2. that Judge Sparr enter judgment in favor of plaintiff, the United States, in the amount of $10,210.00, plus interest in an amount to be calculated by the Clerk according to the statute.