United States of America v. Wagner

Filing 14

ORDER adopting the Amended Report and Recommendation 13 . The Amended Report and Recommendation 13 is ACCEPTED and ADOPTED and the findings incorporated herein. Plaintiff's Motion for Default Judgment against Albert J. Wagner 10 is GRA NTED. The Clerk is directed to enter Default judgment against Defendant Albert J. Wagner in favor of the Government for his unpaid federal income tax liabilities from the years 2001 through 2003, 2005, 2006, 2009, and 2013 in the amount of $131, 955.71 as of June 16, 2016, plus any further interest and statutory additions on the assessments as allowed by law, to the date of payment. The Clerk is directed to enter Default judgment against Defendant Albert J. Wagner in favor of the Government for his unpaid civil penalties from the years 2001 through 2003 in the amount of $119,415.54 as of June 16, 2016, plus any further interest and statutory additions on the assessments as allowed by law, to the date of payment. Plaintiff's Request for Clarification 12 is DENIED AS MOOT. Signed by Judge Sheri Polster Chappell on 8/23/2016. (LMF)

UNITED STATES DISTRICT COURT
MIDDLE DISTRICT OF FLORIDA
FORT MYERS DIVISION
UNITED STATES OF AMERICA
Plaintiff,
v.

Case No: 2:16-cv-292-FtM-38MRM

ALBERT J. WAGNER
Defendant.
/
ORDER1
This matter comes before the Court on the Honorable Mac R. McCoy's Amended
Report and Recommendation (Doc. #13) filed on August 3, 2016. Magistrate Judge
McCoy recommends (1) that Plaintiff’s Motion for Default Judgment against Albert J.
Wagner (Doc. #10) be granted; (2) that Default judgment be entered in favor of the
Government for Defendant’s unpaid federal income tax liabilities from the years 2001
through 2003, 2005, 2006, 2009, and 2013 in the amount of $131,955.71 as of June 16,
2016, plus any further interest and statutory additions on the assessments as allowed by
law, to the date of payment; (3) that Default judgment be entered in favor of the
Government for Defendant’s unpaid civil penalties from the years 2001 through 2003 in
the amount of $119,415.54 as of June 16, 2016, plus any further interest and statutory
additions on the assessments as allowed by law, to the date of payment; and (4) that

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Plaintiff’s Request for Clarification (Doc. #12) be denied as moot. Neither party has filed
an objection to the Amended Report and Recommendation and the time to do so has
expired. Thus, the Amended Report and Recommendation is ripe for review.
After conducting a careful and complete review of the findings and
recommendations, a district judge may accept, reject, or modify the magistrate judge's
report and recommendation. See 28 U.S.C. § 636(b)(1); see also Williams v. Wainwright,
681 F.2d 732 (11th Cir. 1982).

In the absence of specific objections, there is no

requirement that a district judge review factual findings de novo, Garvey v. Vaughn, 993
F.2d 776, 779 n.9 (11th Cir. 1993), and the court may accept, reject, or modify, in whole
or in part, the findings and recommendations, 28 U.S.C. § 636(b)(1)(C). The district judge
reviews legal conclusions de novo, even in the absence of an objection. See CooperHouston v. Southern Ry. Co., 37 F.3d 603, 604 (11th Cir. 1994).
After independently examining the file and upon carefully considering Magistrate
Judge McCoy's findings and recommendations, the Court accepts the Amended Report
and Recommendation (Doc. #13).
Accordingly, it is now
ORDERED:
(1) The Amended Report and Recommendation (Doc. #13) is ACCEPTED and
ADOPTED and the findings incorporated herein.
(2) Plaintiff’s Motion for Default Judgment against Albert J. Wagner (Doc. #10) is
GRANTED.
(3) The Clerk is directed to enter Default judgment against Defendant Albert J.
Wagner in favor of the Government for his unpaid federal income tax liabilities

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from the years 2001 through 2003, 2005, 2006, 2009, and 2013 in the amount
of $131,955.71 as of June 16, 2016, plus any further interest and statutory
additions on the assessments as allowed by law, to the date of payment.
(4) The Clerk is directed to enter Default judgment against Defendant Albert J.
Wagner in favor of the Government for his unpaid civil penalties from the years
2001 through 2003 in the amount of $119,415.54 as of June 16, 2016, plus any
further interest and statutory additions on the assessments as allowed by law,
to the date of payment.
(5) Plaintiff’s Request for Clarification (Doc. #12) is DENIED AS MOOT.
DONE and ORDERED in Fort Myers, Florida this 23rd day of August, 2016.

Copies: All Parties of Record

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