USA v. Wilson et al, No. 1:2013cv01385 - Document 15 (E.D. Cal. 2014)

Court Description: ORDER Adopting Findings and Recommendations 14 Recommending the Grant of Plaintiff's Ex Parte Application for Default Judgment 12 , signed by District Judge Lawrence J. O'Neill on 5/27/14. (Verduzco, M)

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1 2 3 4 5 6 UNITED STATES DISTRICT COURT 7 EASTERN DISTRICT OF CALIFORNIA 8 9 UNITED STATES OF AMERICA, Case No. 1:13-cv-01385-LJO-SMS 10 Plaintiff, 11 v. 12 13 DONALD J. WILSON and SHAY J. WILSON, Defendants. 14 ORDER ADOPTING FINDINGS AND RECOMMENDATIONS RECOMMENDING THE GRANT OF PLAINTIFF'S EX PARTE APPLICATION FOR DEFAULT JUDGMENT (Docs. 12 and 14) 15 16 17 Plaintiff United States of America ("Government") brought this action to reduce to 18 19 20 judgment federal individual income tax assessments against Defendants Donald J. Wilson and Shay J. Wilson for tax years 1996, 1997, 1999, 2000, 2001, 2003, 2004, and 2011. On March 6, 21 2014, after Defendants failed to respond to the summonses served on them in this action, the 22 Government moved for default judgment. The Government's motion was referred to the 23 Magistrate Judge pursuant to 28 U.S.C. § 636(b) and Local Rule 302(c)(19). 24 In Findings and recommendations filed May 8, 2014, the Magistrate Judge recommended 25 that the Government's motion be granted. Although the Findings and recommendations provided 26 27 28 fourteen (14) days for the filing of objections, no party has objected. /// 1 1 2 3 In accordance with the provisions of 28 U.S.C. § 636 (b)(1)(C), the Court has conducted a de novo review of the case. Having carefully reviewed the whole file, the Court finds the Findings and recommendations to be supported by the record and proper legal analysis. 4 Accordingly, the Court hereby ORDERS that the Findings and Recommendations, filed 5 6 7 8 9 10 11 May 8, 2014, are adopted in full, and that 1. The Government's motion for entry of default judgment against Defendants Donald J. Wilson and Shay J. Wilson is granted; and 2. Within ten (10) days of this order, Plaintiff United States of America shall submit a proposed judgment of default and final forfeiture consistent with the Findings and Recommendations and this Order adopting them. 12 13 14 SO ORDERED Dated: May 27, 2014 /s/ Lawrence J. O’Neill United States District Judge 15 16 17 18 19 20 21 22 23 24 25 26 27 28 2

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