United States of America v. Coleman et al

Filing 33

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 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. 2:12-cv-2519-KJM-KJN

v.

ORDER

ALAN S. COLEMAN,

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Defendant.

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On June 17, 2014, the magistrate judge filed amended findings and recommendations

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(ECF No. 31), which were served on the parties and which contained notice that any objections to

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the findings and recommendations were to be filed within fourteen (14) days. No objections were

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filed.

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The court presumes that any findings of fact are correct. See Orand v. United States, 602

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F.2d 207, 208 (9th Cir. 1979). The magistrate judge’s conclusions of law are reviewed de novo.

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See Britt v. Simi Valley Unified School Dist., 708 F.2d 452, 454 (9th Cir. 1983). Having reviewed

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the file, the court finds the findings and recommendations to be supported by the record and by

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the proper analysis.

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Accordingly, IT IS HEREBY ORDERED that:

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1. The amended findings and recommendations (ECF No. 31) are adopted.

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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

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States as follows:

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(a) In the amount of $543,878.88, for assessed individual federal income tax liabilities

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for the 2000, 2001, 2002, 2003, 2004, 2005, and 2006 tax periods and accrued but

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unassessed interest calculated through October 31, 2013 pursuant to 26 U.S.C. §§

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6601, 6621-6622, less any payments;

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(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.

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UNITED STATES DISTRICT JUDGE

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