United States of America v. Molen et al

Filing 174

ORDER signed by Chief Judge Morrison C. England, Jr on 6/25/14 ORDERING that the Proposed FINDINGS AND RECOMMENDATIONS filed 5/21/14 172 are ADOPTED. Plaintiff's Motion for Partial Summary Judgment 148 is GRANTED. The Clerk shall enter j udgment against James O. Molen in the amount of $194,025.86 for unpaid federal employment tax and $5,843.85 for frivolous return penalties, plus additional interest and other statutory additions that have accrued since 11/30/13. The Clerk shall enter judgment against Sandra Molen in the amount of $3,867.27 for frivolous return penalties, plus additional interest and other statutory additions that have accrued since 11/30/13. The Clerk shall enter judgment against the James Orbin Molen Limited Partnership in the amount of $19,092.67 plus additional interest and other statutory additions that have accrued since 11/30/13.(Mena-Sanchez, L)

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UNITED STATES DISTRICT COURT

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FOR THE EASTERN DISTRICT OF CALIFORNIA

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UNITED STATES OF AMERICA,

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Plaintiff,

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No. 2:10-cv-2591-MCE-KJN-PS

v.

ORDER

JAMES O. MOLEN, et al.,

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Defendants.

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On May 21, 2014, the magistrate judge filed findings and recommendations herein which

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were served on the parties and which contained notice that any objections to the findings and

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recommendations were to be filed within fourteen days. No objections were filed.
Although it appears from the file that plaintiff’s copy of the findings and

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recommendations was returned, plaintiff was properly served. It is the plaintiff’s responsibility to

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keep the court apprised of his current address at all times. Pursuant to Local Rule 182(f), service

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of documents at the record address of the party is fully effective.
Accordingly, the court presumes that any findings of fact are correct. See Orand v.

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United States, 602 F.2d 207, 208 (9th Cir. 1979). The magistrate judge’s conclusions of law are

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reviewed de novo. See Britt v. Simi Valley Unified School Dist., 708 F.2d 452, 454 (9th Cir.

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1983).

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The court has reviewed the applicable legal standards and, good cause appearing,
concludes that it is appropriate to adopt the Proposed Findings and Recommendations in full.
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Accordingly, IT IS ORDERED that:

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1. The Proposed Findings and Recommendations filed May 21, 2014, are ADOPTED.

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2.

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3. The Clerk of Court shall enter judgment against James O. Molen in the amount of

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$194,025.86 for unpaid federal employment tax and $5,843.85 for frivolous return

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penalties, plus additional interest and other statutory additions that have accrued since

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November 30, 2013.1

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Plaintiff’s motion for partial summary judgment (ECF No. 148) is granted.

4. The Clerk of Court shall enter judgment against Sandra Molen in the amount of

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$3,867.27 for frivolous return penalties, plus additional interest and other statutory
additions that have accrued since November 30, 2013.2

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5. The Clerk of Court shall enter judgment against the James Orbin Molen Limited

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Partnership in the amount of $19,092.67 plus additional interest and other statutory

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additions that have accrued since November 30, 2013.3

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Dated: June 25, 2014

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As of May 8, 2014, when additional interest and other statutory additions are taken into account,
this judgment amount is $196,948.69 for unpaid federal employment tax and $5,920.67 for
frivolous return penalties.

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As of May 8, 2014, when additional interest and other statutory additions are taken into account,
this judgment amount is $3,918.11 for frivolous return penalties.

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As of May 8, 2014, when additional interest and other statutory additions are taken into account,
this judgment amount is $19,389.05.
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