United States of America v. Wiley

Filing 19

ORDER: The Court ADOPTS Magistrate Judge Sullivan's Findings and Recommendation 17 . Accordingly, the Court GRANTS Plaintiff'sMotion 13 for Default Judgment and ENTERS the following permanent injunction: 1. Defendant is require d to make timely federal tax deposits according to federal deposit regulations of the Federal Unemployment Tax Act, Federal Insurance Contributions Act, and withholding tax liabilities; 2. Defendant is required to file timely all federal employment and unemployment tax returns (Forms 940 and 941); 3. Defendant is required to pay timely all tax liabilities due on each tax return; 4. Defendant is prohibited from paying other creditors or requesting the transfer of funds to Defendant directly or t o any third party before paying federal employment tax liabilities; 5. Defendant is prohibited from transferring any money or property to any entity or person for the purpose of having that entity or person pay the salaries or wages of Defendant's employees; and 6. Defendant is required to file monthly reports with the Internal Revenue Service attesting that all tax deposits have been made. Signed on 10/17/17 by Judge Anna J. Brown. (dsg)

IN THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF OREGON

UNITED STATES OF AMERICA,
Plaintiff,

2:17-cv-00426-SU
ORDER

v.
MICHAEL WILEY dba HOWELLS
CAFE AND STREAMLINER LOUNGE,
Defendant.

BROWN, Judge.
Magistrate Judge Patricia Sullivan issued Findings and
Recommendation (#17) on September 7, 2017, in which she
recommends this Court grant Plaintiff's Motion (#13)

for Default

Judgment and enter a judgment granting the requested injunctive
relief.

The matter is now before this Court pursuant to 28

U.S.C. § 636(b) (1) (B) and Federal Rule of Civil Procedure 72(b).

1 - ORDER

Because no objections to the Magistrate Judge's Findings and
Recommendation were timely filed, this Court is relieved of its
obligation to review the record de novo.
561 F.3d 930, 932 (9th Cir. 2009).

See Dawson v. Marshall,

See also United States v.

Reyna-Tapia, 328 F.3d 1114, 1121 (9th Cir. 2003) (en bane).

Having reviewed the legal principles de novo, the Court does not
find any error.

CONCLUSION

The Court ADOPTS Magistrate Judge Sullivan's Findings and
Recommendation (#17).

Accordingly, the Court GRANTS Plaintiff's

Motion (#13) for Default Judgment and ENTERS the following
permanent injunction:
1.

Defendant is required to make timely federal tax deposits
according to federal deposit regulations of the Federal
Unemployment Tax Act, Federal Insurance Contributions Act,
and withholding tax liabilities;

2.

Defendant is required to file timely all federal employment
and unemployment tax returns

3.

(Forms 940 and 941);

Defendant is required to pay timely all tax liabilities due
on each tax return;

4.

Defendant is prohibited from paying other creditors or
requesting the transfer of funds to Defendant directly or to
any third party before paying federal employment tax

2 - ORDER

liabilities;
5.

Defendant is prohibited from transferring any money or
property to any entity or person for the purpose of having
that entity or person pay the salaries or wages of
Defendant's employees; and

6.

Defendant is required to file monthly reports with the
Internal Revenue Service attesting that all tax deposits
have been made.
IT IS SO ORDERED.
DATED this 17th day of October, 2017.

ANN~~
United States Senior District Judge

3 - ORDER