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United States v. Bowman

United States District Court, N.D. New York

June 16, 2017

UNITED STATES OF AMERICA, Plaintiff,
v.
STEPHEN BOWMAN; and MAUREEN BOWMAN, Defendants.

          U.S. DEPARTMENT OF JUSTICE-TAX DIVISION Counsel for Plaintiff.

          BERTRAND, ARNO & WELCH, Counsel for Defendant Stephen Bowman.

          STEPHEN S. TENNYSON, ESQ. Trial Attorney, DANIEL J. ARNO, ESQ.

          DECISION AND ORDER

          HON. GLENN T. SUDDABY CHIEF U.S. DISTRICT JUDGE.

         Currently pending before the Court, in this civil tax enforcement action filed by the United States of America (“Plaintiff”) against Stephen Bowman and Maureen Bowman, is Plaintiff's motion for default judgment against Maureen Bowman (“Defendant”) pursuant to Fed.R.Civ.P. 55(b). (Dkt. No. 1.)[1] For the reasons stated below, Plaintiff's motion is granted.

         I. RELEVANT BACKGROUND

         A. Plaintiff's Complaint

         Liberally construed, Plaintiff's Complaint asserts the following claim against Defendant: as of November 18, 2016, Defendant owes $112, 577.73 in tax liabilities for the 2005 and 2006 tax years. (See generally Dkt. No. 1.) Generally, in support of this claim, Plaintiff's Complaint alleges as follows: (1) a delegate of the Secretary of the Treasury of the United States made assessments against Defendant for federal income taxes, penalties, and interest, with respect to Defendant's jointly filed income tax returns, for $39, 865.29 in an original assessment for the 2005 tax year, $73, 529.63 in an unpaid balance for the 2005 tax year, $22, 779.36 in an original amount for the 2006 tax year, and $39, 048.10 in an unpaid balance for the 2006 tax year, totaling $122, 577.73 as of November 18, 2016; (2) notices of tax liabilities and demands for Defendant's payment were properly sent to Defendant; (3) despite such notice and demand, Defendant has failed, neglected, or refused to fully pay the liabilities and, as of November 18, 2016, Defendant remains indebted to the United States of America for those liabilities, after taking into account all payments, credits, abatements, accruals, and costs, in the amount of $112, 577.73, plus statutory additions, accruals, and interest according to law. (Id.)

         B. Plaintiff's Service of Its Complaint and Defendant's Failure to Answer

         On November 22, 2016, Plaintiff served its Complaint on Defendant. (Dkt. No. 4.) As of the date of this Decision and Order, Defendant has filed no Answer to that Complaint. (See generally Docket Sheet.)

         C. Clerk's Office's Entry of Default and Defendant's Non-Appearance

         On December 15, 2016, Plaintiff requested a Clerk's entry of default. (Dkt. No. 6.) On December 15, 2016, the Clerk of the Court entered default against Defendant, pursuant to Fed.R.Civ.P. 55(a). (Dkt. No. 7.) As of the date of this Decision and Order, Defendant has not appeared and attempted to cure that entry of default. (See generally Docket Sheet.)

         D. Plaintiff's Motion for Default Judgment and Defendant's Non-Response

         On Feburary 3, 2017, Plaintiff filed a motion for default judgment against Defendant, pursuant to Fed.R.Civ.P. 55(b). (Dkt. No. 14.) As of the date of this Decision and Order, Defendant has ...


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