UNITED STATES OF AMERICA v. MORALES, JR.

Filing 59

MEMORANDUM AND ORDER granting 55 Motion to Alter Judgment; Judgment is entered against Defendant in the amount of $187,710 as of September 14, 2020, plus interest and statutory additions accruing after that date according to law until paid in full.. Signed by Judge Brian R. Martinotti on 10/22/2020. (abr)

Case 3:17-cv-07447-BRM-LHG Document 59 Filed 10/22/20 Page 1 of 3 PageID: 580

NOT FOR PUBLICATION
UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF NEW JERSEY
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Plaintiff,
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v.
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NICHOLAS MORALES, JR.,
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Defendant.
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____________________________________:
UNITED STATES OF AMERICA,

Case No. 3:17-cv-7447-BRM-LHG

MEMORANDUM AND ORDER

THIS MATTER is before this Court on Plaintiff United States of America’s Motion to
Alter Judgment. (ECF No. 55.)
Under Federal Rule of Civil Procedure 59(e), “[a] motion to alter or amend the judgment
must be filed no later than 28 days after the entry of the judgment.” Burtch v. Milberg Factors,
Inc., 662 F.3d 212, 230 (3d Cir. 2011) (quoting Fed. R. Civ. P. 59(e)). Motions filed under Rule
59(e) are triggered when a final judgment has been entered. Id. at 230 n.8. A motion brought under
Rule 59(e) must rely on one of the following three bases: “(1) an intervening change in controlling
law; (2) the availability of new evidence; or (3) the need to correct clear error of law or prevent
manifest injustice.” Burtch, 662 F.3d at 230 (quoting Lazaridis v. Wehmer, 591 F.3d 666, 669 (3d
Cir. 2010)).
The Court has reviewed the Motion and enters its decision without oral argument pursuant
to Federal Rule of Civil Procedure 78(b).

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IT APPEARING THAT:
1. This Court entered an order on July 15, 2020 granting Plaintiff’s Motion for Summary
Judgment for the unpaid federal income taxes assessed against Defendant in the amount of
$205,521 (ECF No. 51.)
2. The July 15, 2020 Order included “statutory additions, including interest, accruing after that
date to be determined upon a supplemental application that plaintiff shall submit within 28
days of this Order.” (Id.)
3. On August 12, 2020, Plaintiff requested a 30-day extension to file the supplemental
application. (ECF No. 53.)
4. On August 13, 2020, this Court granted Plaintiff’s request for extension. (ECF No. 54.)
5. On September 11, 2020, Plaintiff filed their supplemental application in the form of a Motion
to Alter Judgment. (ECF No. 55.)
6. On September 14, 2020, Defendant filed a Notice of Appeal that he was Appealing this Court’s
July 15, 2020 Order. (ECF No. 56.)
7. Plaintiff’s Motion presented new evidence regarding the amount of Defendant’s debt, which
states:
a. “As a result of accrued interest and the abatement of penalties for the 2010 tax year
that were discharged as a result of bankruptcy, Morales will be indebted to the
United States in the amount of $187,710 as of September 14, 2020, plus interest
and statutory additions accruing after that date according to law until paid in full.”
(ECF No. 55 at 2.)
8. Plaintiff properly moved to alter judgment pursuant to Fed. R. Civ. P 59(e).

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9. This Court may properly grant Plaintiff’s Motion while Defendant’s appeal of the July 15,
2020 order is pending pursuant to Fed. R. App. P. 4(a)(4)(A)(iv).
IT IS on this 22nd day of October 2020
ORDERED that Plaintiff’s Motion to Alter Judgment is GRANTED; and it is further
ORDERED that judgment is entered against Defendant in the amount of $187,710 as of
September 14, 2020, plus interest and statutory additions accruing after that date according to law
until paid in full.

/s/ Brian R. Martinotti___________
HON. BRIAN R. MARTINOTTI
UNITED STATES DISTRICT JUDGE

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