United States of America v. Coleman et al, No. 2:2012cv02519 - Document 33 (E.D. Cal. 2014)

Court Description: ORDER signed by Judge Kimberly J. Mueller on 10/28/2014 ADOPTING 31 Amended Findings and Recommendations; GRANTING 20 Motion for Default Judgment; ENTERING JUDGMENT against Defendant Alan S. Coleman and in favor of the United States in the amount of $543,878.88, for assessed individual federal income tax liabilities for the 2000, 2001, 2002, 2003, 2004, 2005, and 2006 tax periods and accrued but unassessed interest calculated through 10/31/2013 pursuant to 26 U.S.C. §§ 6601, 6 621-6622, less any payments, interest accruing after 10/31/2013 through the date of the entry of judgment pursuant to 26 U.S.C. §§ 6601, 6621-6622, and interest accruing pursuant to 28 U.S.C. § 1961(c) and 26 U.S.C. §§ 6601, 6621-6622 after the entry of judgment and until paid. CASE CLOSED. (Michel, G)
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United States of America v. Coleman et al Doc. 33 1 2 3 4 5 6 7 8 UNITED STATES DISTRICT COURT 9 FOR THE EASTERN DISTRICT OF CALIFORNIA 10 11 UNITED STATES OF AMERICA, 12 Plaintiff, 13 14 No. 2:12-cv-2519-KJM-KJN v. ORDER ALAN S. COLEMAN, 15 Defendant. 16 On June 17, 2014, the magistrate judge filed amended findings and recommendations 17 18 (ECF No. 31), which were served on the parties and which contained notice that any objections to 19 the findings and recommendations were to be filed within fourteen (14) days. No objections were 20 filed. 21 The court presumes that any findings of fact are correct. See Orand v. United States, 602 22 F.2d 207, 208 (9th Cir. 1979). The magistrate judge’s conclusions of law are reviewed de novo. 23 See Britt v. Simi Valley Unified School Dist., 708 F.2d 452, 454 (9th Cir. 1983). Having reviewed 24 the file, the court finds the findings and recommendations to be supported by the record and by 25 the proper analysis. 26 Accordingly, IT IS HEREBY ORDERED that: 27 1. The amended findings and recommendations (ECF No. 31) are adopted. 28 ///// 1 Dockets.Justia.com 1 2 3 2. The United States’ motion for default judgment against defendant Alan S. Coleman (ECF No. 20) is granted. 3. Judgment is entered against defendant Alan S. Coleman and in favor of the United 4 States as follows: 5 (a) In the amount of $543,878.88, for assessed individual federal income tax liabilities 6 for the 2000, 2001, 2002, 2003, 2004, 2005, and 2006 tax periods and accrued but 7 unassessed interest calculated through October 31, 2013 pursuant to 26 U.S.C. §§ 8 6601, 6621-6622, less any payments; 9 10 11 12 13 14 (b) Interest accruing after October 31, 2013 through the date of the entry of judgment pursuant to 26 U.S.C. §§ 6601, 6621-6622; and (c) Interest accruing pursuant to 28 U.S.C. § 1961(c) and 26 U.S.C. §§ 6601, 66216622 after the entry of judgment and until paid. 4. The Clerk of Court shall close this case. DATED: October 28, 2014. 15 16 17 UNITED STATES DISTRICT JUDGE 18 19 20 21 22 23 24 25 26 27 28 2