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UNITED STATES OF AMERICA, Plaintiff v. CHARLES E. HOUSTON, et al., Defendants

ORDER

WILLIAM STEELE, Magistrate Judge

This matter is before the Court on the plaintiff's motion for default judgment. (Doc. 13). The plaintiff requests the Court: (1) to determine that the defendants are indebted to the plaintiff for unpaid federal income taxes in the amount of $294,108.03; (2) to determine that the United States has a valid tax lien that attaches to certain real property; (3) to order the foreclosure of the federal tax lien, with the proceeds distributed to the plaintiff in partial payment of the defendants' tax liability; and (4) to enter a deficiency judgment in favor of the plaintiff after accounting for the proceeds of the foreclosure sale, interest and statutory additions to the date of judgment. (Doc. 13 at 1).

The Court previously ordered additional briefing to address certain questions raised by its review of the motion and other filings. (Doc. 15). The plaintiff's supplemental brief, (Doc. 16), adequately responds to the Court's concerns. Accordingly, the motion for default judgment is granted Judgment shall be entered accordingly by separate order.

First, the Court is satisfied that the complaint, although awkwardly phrased, does not render the amount or kind of relief demanded more limited than that sought by motion for default judgment. Second, the plaintiff has adequately explained the amount of the defendant's tax liability and how it is calculated. Third, the certificate of service on the defendants, while not attached to the motion for default judgment and its supporting memorandum as it should have been, is attached to a proposed order of foreclosure and sale.

DONE and ORDERED.

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U.S. v. HOUSTON
(Nov 4, 2003)