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United States v. Simon

United States District Court, E.D. Virginia

October 31, 2017

UNITED STATES OF AMERICA, Plaintiff,
v.
GREGORY A. SIMON, Defendant.

          OPINION & ORDER

          HENRY COKE MORGAN, JR. SENIOR UNITED STATES DISTRICT JUDGE.

         This matter is before the Court pursuant to the United States of America's (the "Government's") second Motion for Default Judgment ("Motion"). Doc. 9. For the reasons stated herein, the Court GRANTS the Motion.

         I. BACKGROUND

         A. Facts[1]

         Defendant Gregory A. Simon ("Defendant") is a resident of Toano, Virginia, who filed tax returns for seven (7) years that reported tax deficiencies. Doc. 1. ("Compl.") ¶¶ 4-5. In accordance with his returns, the Government made the following assessments:

Tax Period Ending
Assessment Date
Amount of Assessment
12/31/2004
08/01/2005
$13, 597.00
12/31/2005
11/06/2006
$33, 588.00
12/31/2006
11/26/2007
$8, 314.00
12/31/2011
10/22/2012
$2, 181.00
12/31/2012
09/14/2015
$3, 101.00
12/31/2013
09/14/2015
$4, 170.00
12/31/2014
11/16/2015
$4, 299.00

Id. ¶ 5. The Government also sent Defendant notices and demands for payment for those assessments. Id. ¶ 6. Defendant has failed to pay the balance on any of those assessments. Id. ¶ 7. As of February 27, 2017, his pending balance for all assessments was $80, 362.25. Id. ¶ 9.

         B. Procedural History

         The Government filed its Complaint in this Court on March 28, 2017. Compl. It requested the entry of default on June 2, 2017, and the Clerk entered default that same day. Doc. 4. The Government filed its Motion for Default Judgment on June 28, 2017. Doc. 5. On August 14, 2017, the Court DENIED the Motion under Federal Rule of Civil Procedure 55(b)(1) without prejudice to renewing it under Rule 55(b)(2). Doc. 7. The Government filed a renewed Motion for Default Judgment on September 26, 2017. Doc. 9.

         II. LEGAL STANDARD

         Federal Rule of Civil Procedure 55 sets forth a two-step process for obtaining a default judgment. Subsection (a) calls for an entry of default when a party has failed to file a responsive pleading "or otherwise defend" the action within the applicable time limit. Fed.R.Civ.P. 55(a). The entry of default does not automatically entitle a party to a default judgement; rather, subsection (b) requires the Court take final action following entry of default by the Clerk. Fed.R.Civ.P. 55(b). The decision whether or not to grant a motion for default judgment rests with the sound discretion of the court. See Curtiss-Wright Corp. v. General Elec. Co.. 446 U.S. 1, 8 (1980). Further, "[D]efendant, by his default, admits the plaintiffs well-pleaded allegations of fact[.]" Ryan. 253 F.3d at 780 (quoting Nishimatsu Constr. Co.. 515 F.2d at 1206). However, the Court is still required to "determine whether the well-pleaded allegations in [the] complaint support the relief sought in this action." Id.

         III. ANALYSIS

         A. Jurisdiction

         In order for the Court to enter judgment, it must have subject matter jurisdiction. Federal courts have original jurisdiction over civil actions arising under federal laws providing for internal revenue and civil actions where the Government is the Plaintiff. 28 U.S.C. §§ 1340, 1345 (2017). The Government filed this suit, and it alleges failure to pay federal tax liabilities. ...


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