Citations
- 546 F. Supp. 2d 996
Full opinion text
ORDER ADOPTING MAGISTRATE’S FINDINGS AND RECOMMENDATION
DAVID ALAN EZRA, District Judge.
Findings and Recommendation having been filed and served on all parties on February 14, 2008, and no objections having been filed by any party,
IT IS HEREBY ORDERED AND ADJUDGED that, pursuant to Title 28, United States Code, Section 636(b)(1)(C) and Local Rule 74.2, the “Findings and Recommendation to Grant the Government’s Motion for Default Judgment against Defendants Leighton Suganuma, Lawton Suganuma, and Sacred Hearts Academy,” are adopted as the opinion and order of this Court.
IT IS SO ORDERED.
FINDINGS AND RECOMMENDATION TO GRANT THE GOVERNMENT’S MOTION FOR DEFAULT JUDGMENT AGAINST DEFENDANTS LEIGHTON SUGANUMA, LAWTON SUGANUMA, AND SACRED HEARTS ACADEMY
LESLIE E. KOBAYASHI, United States Magistrate Judge.
Before the Court is Plaintiff United States’ (“the Government”) Motion for Default Judgment Against Defendants Leigh-ton Suganuma ( Leighton ), Lawton Suganuma (“Lawton”), and the Sacred Hearts Academy, filed October 31, 2007. None of the defendants have responded to the Motion. Defendant State of Hawaii Department of Taxation (“State”), who has appeared in this case, responded that it took no position with respect to the Motion. The matter, originally scheduled for a hearing on December 13, 2007, was taken off calendar because the Court found that it was suitable for decision without a hearing. After careful consideration of the Motion, supporting documents, and the relevant legal authority, this Court HEREBY FINDS and RECOMMENDS that the Government’s Motion be GRANTED for the reasons set forth below.
BACKGROUND
On June 12, 2007, the Government filed the instant complaint, seeking to 1) reduce Leighton’s federal income tax liabilities to judgment and 2) to foreclose the federal tax liens on a parcel of real property that is jointly owned by Leighton, Lawton, and Elton (“subject property”).
The Government asserts that on the following various dates, a delegate of the Secretary of the Treasury made assessments against Leighton for unpaid federal income taxes (Form 1040 taxes) for the tax years 1992, 1993, 1994, 1995, 1996, 1999, 2001, and 2002 as follows:
TAX DATE OF TAX PERIOD ASSESSMENT OUTSTANDING ASSESSED BALANCE AS AMOUNT OF 05/23/07
1040 1992 09/15/97 ONOO OOIO’Í p ^ c4 t> CO t — ! tH oo ^