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DECISION and ORDER   Currently before the Court, in this income tax enforcement action filed by the United States of America (“Plaintiff”) against Thomas Bonadio and Elizabeth Bonadio (“Defendants”), is Plaintiff’s motion for default judgment pursuant to Fed. R. Civ. P. 55(b)(2). (Dkt. No. 34.) For the reasons stated below, Plaintiff’s motion is granted. I. RELEVANT BACKGROUND A. Plaintiff’s Complaint Generally, in its Complaint, Plaintiff alleges that a federal tax lien was filed against a property held by Defendant Thomas Bonadio (in which property Defendant Elizabeth Bonadio received an interest beginning December 14, 2007) arising from Defendant Thomas Bonadio’s unpaid income tax liabilities for the years 1999 through 2003. (Dkt. No. 1 [Pl.'s Compl.].) Plaintiff alleges that the unpaid income tax liabilities were assessed at $204,026.25 for 1999, $95,943.56 for 2000, $17,768.54 for 2001, and $19,644.69 for 2003, amounting to a total outstanding owed balance of $337,383.04, plus statutory additions and interest from November 15, 2014. (Id. at

5-7.) Plaintiff also alleges that Defendant Thomas Bonadio (who was a titleholder of the relevant property for all relevant tax years) was provided notice of the income tax assessments and that a demand for payment was made upon him, but that he did not make payment. (Id.) Finally, Plaintiff alleges that, on January 18, 2007, a Notice of Federal Tax Lien against Defendant Thomas Bonadio for the above-described unpaid income tax liabilities was recorded in the Broome County Clerk Records Office, and that, on September 12, 2013, a Notice of Federal Tax Lien Refiling against Defendant Thomas Bonadio for the above unpaid income tax liabilities was recorded in the Broome County Clerk Records Office. (Id. at

 
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