Filicetti v. State of Idaho et al

Filing 44

MEMORANDUM ORDER granting 7 Motion for Partial Default Judgment. Signed by Judge Edward J. Lodge. (caused to be mailed to non Registered Participants at the addresses listed on the Notice of Electronic Filing (NEF) by dks)

UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF IDAHO

CAROL A. FILICETTI,
Case No. 1:10-CV-00595-EJL
Plaintiff,
MEMORANDUM ORDER
v.
UNITED STATES OF AMERICA, THE
STATE OF IDAHO and THE IDAHO
STATE TAX COMMISSION,
Defendants.

Pending before the Court in the above-entitled matter is Plaintiff’s Motion for Entry
of Partial Default Judgment against Defendants State of Idaho and the Idaho State Tax
Commission (collectively the “State Defendants”). (Dkt. 7.)1 The Defendants have not filed
a response and the time for doing so has expired. Having fully reviewed the record herein,
the Court finds that the facts and legal arguments are adequately presented in the briefs and
record. Accordingly, in the interest of avoiding further delay, and because the Court
1

There are also pending cross-motions for summary judgment which the Court
will address in a separate order.
MEMORANDUM ORDER - 1

conclusively finds that the decisional process would not be significantly aided by oral
argument, this Motion shall be decided on the record before this Court without oral
argument.
DISCUSSION
On October 28, 2010, Plaintiff, Carol A. Filicetti, initiated this action in the Fourth
Judicial District of the State of Idaho by filing a Complaint to Quiet Title against the United
States of America, the State of Idaho, and the Idaho State Tax Commission. (Dkt. 1.) The
Complaint seeks to quiet the title of the home residence Ms. Filicetti claims was made her
sole possession by virtue of a Divorce Decree.
The Complaint alleges that on or about June 16, 2009 and February 17, 2010, the
Idaho State Tax Commission, an agency of Defendant, the State of Idaho, filed Notices of
Idaho State Tax Lien against the residence with the Idaho Secretary of State as filing
numbers T 415799 and T 454063. (Dkt. 1, Complaint at ¶¶ 16, 18.) On October 6, 2010, Ms.
Filicetti filed a Request for Release of Lien from Property with the Idaho State Tax
Commission which has not been addressed. (Dkt. 1, Complaint at ¶¶ 20, 27.) The case was
removed to this Court by the United States of America on December 2, 2010. (Dkt. 1.) The
Certificate of Service attached to the Complaint reflects it was served upon the Defendant
United States of America on October 28, 2010. (Dkt. 1.) The Affidavit of Counsel filed in
support of the Motion includes a document entitled Affidavit of Service issued by the state
court for service of the Complaint and Summons upon the Idaho Attorney General’s Office
and Idaho State Tax Commission by a process server on October 29, 2010. (Dkt. 8-1, 8-2.)
MEMORANDUM ORDER - 2

In the instant Motion, Ms. Filicetti argues default judgment against the State Defendants is
warranted in this case pursuant to Federal Rules of Civil Procedure 12(a)(1)(A) and 55(b)(2).
(Dkt. 7.)
Rule 12(a)(1)(A) requires a defendant to serve an answer within 21 days after being
served with the summons and complaint where service was not waived. Rule 55 provides that
the Court may, in its discretion, order default judgment following the entry of default by the
Clerk. Fed. R. Civ. P. 55(b). “The district court's decision whether to enter a default
judgment is a discretionary one.” Aldabe v. Aldabe, 616 F.2d 1089, 1092 (9th Cir.1980).
Neither of the State Defendants have filed an Answer to the Complaint. Instead, on
January 6, 2011, the State Defendants filed a Disclaimer stating that neither the Idaho State
Tax Commission nor the State of Idaho have any interest in the particular real property
described in Paragraph 5 of the Plaintiff’s Complaint. (Dkt. 10.) Though this Disclaimer was
not filed within the time period prescribed by Rule 12(a) for filing an answer, it effectively
concedes that the State Defendants have no interest in the particular real property at issue
here by reason of the state tax liens identified in the Complaint. (Dkt. 10.) The Disclaimer
is qualified in that it reserves any claim the State Defendants may have pursuant to Idaho
Code § 5-328 with the understanding that court costs, including attorney fees, will not be
awarded against them. (Dkt. 10.)
Based on the foregoing, the Court finds entry of default against the State Defendants
is appropriate in this case as reflected in the Disclaimer; reserving any claim the State
Defendants may have pursuant to Idaho Code § 5-328. (Dkt. 10.) The State Defendants have
MEMORANDUM ORDER - 3

conceded that they have no interest in the real property at issue in this action and, as such,
Ms. Filicetti’s claim to quiet title to the real property as to the State Defendants is
appropriate. The real crux of this case turns on the interest the United States claims to the real
property which the Court will address in ruling on the cross-motions for summary judgment.
ORDER
NOW THEREFOR IT IS HEREBY ORDERED that the Plaintiff’s Motion for Partial
Default Judgment (Dkt. 7) is GRANTED. The Default Judgment is HEREBY ENTERED
against Defendants the State of Idaho and the Idaho State Tax Commission as to the Claim
in the Complaint but does not preclude any claim the State Defendants may have pursuant
to Idaho Code § 5-328.

DATED: September 13, 2011

Honorable Edward J. Lodge
U. S. District Judge

MEMORANDUM ORDER - 4