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U.S. v. Rabkin

Default Judgment in Unpaid Taxes Action Only Partly Granted; Some Claims Untimely

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MEMORANDUM & ORDER Plaintiff United States of America (the “United States”) commenced the above-captioned action on January 31, 2018, pursuant to 26 U.S.C. §7401 et seq., against Defendant Sholom Rabkin, seeking to reduce to judgment unpaid federal tax liabilities. (Compl., Docket Entry No. 1.) Defendant failed to respond to the Complaint or appear in the action, and on May 21, 2018, Plaintiff filed a request for a certificate of default with the Clerk of Court. (Request for Cert. of Default, Docket Entry No. 7.) The Clerk of Court issued a certificate of default on December 20, 2016. (Clerk Entry of Default, Docket Entry No. 8.)Currently before the Court is Plaintiff’s motion for a default judgment against Defendant in the amount of $66375.53 plus costs1 and post-judgment interest. (Pl. Mot. for Default J. (“Pl. Mot.”), Docket Entry No. 9.) For the reasons discussed below, the Court grants in part and denies in part Plaintiff’s motion.I. BackgroundPlaintiff alleges that the Secretary of the Treasury properly gave notice of unpaid tax liabilities to Defendant for periods ending December 31, 2001; March 31, 2002; June 30, 2002; September 30, 2002; December 31, 2002; December 31, 2004; March 31, 2006; and June 30, 2006, and further asserts that Defendant failed, neglected, or refused to pay these taxes in violation of 26 U.S.C. §6672. (Compl.

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