United States v. Shield Protection Services Inc. ( 2023 )

1 2 3 4 5 6 7 8 UNITED STATES DISTRICT COURT 9 FOR THE EASTERN DISTRICT OF CALIFORNIA 10 11 UNITED STATES OF AMERICA, No. 2:22-cv-2289-TLN-AC 12 Plaintiff, 13 v. ORDER 14 SHIELD PROTECTION SERVICES INC., 15 Defendant. 16 17 The matter was referred to a United States Magistrate Judge pursuant to Local Rule 18 302(c)(19). 19 On October 18, 2023, the magistrate judge filed findings and recommendations herein 20 which were served on all parties and which contained notice to all parties that any objections to 21 the findings and recommendations were to be filed within twenty-one days. (ECF No. 14.) 22 Neither party filed objections to the findings and recommendations. 23 The Court presumes that any findings of fact are correct. See Orand v. United States, 602 24 F.2d 207, 208 (9th Cir. 1979). The magistrate judge’s conclusions of law are reviewed de novo. 25 See Britt v. Simi Valley Unified School Dist., 708 F.2d 452, 454 (9th Cir. 1983). Having reviewed 26 the file, the Court finds the findings and recommendations to be supported by the record and by 27 the magistrate judge’s analysis. 28 /// 1 Accordingly, IT IS HEREBY ORDERED that: 2 1. The findings and recommendations filed October 18, 2023 (ECF No. 14) are 3 ADOPTED IN FULL; 4 2. Plaintiff's August 30, 2023 motion for default judgment (ECF No. 7) is 5 GRANTED; 6 3. Judgment is entered in favor of the United States and against Shield Protection 7 Services Inc. for unpaid Form 941 employment tax liabilities for all quarterly 8 periods in 2012, 2013, 2014, 2015, and 2016 and for the first, third, and fourth 9 quarters of 2017, in the amount of $867,711.85, plus statutory interest pursuant to 10 26 U.S.C. §§ 6601, 6621, and 6622, and 28 U.S.C. § 1961(c) and other statutory 11 additions running from July 31, 2023, until paid in full; 12 4. Judgment is entered in favor of the United States and against Shield Protection 13 Services Inc. for unpaid Form 940 unemployment tax liabilities for 2013, 2014, 14 2015, 2016, and 2017, in the amount of $101,835.04 plus statutory interest 15 pursuant to 26 U.S.C. $§ 6601, 6621, and 6622, and 28 U.S.C. § 1961(c) and other 16 statutory additions running from July 31, 2023, until paid in full; 17 5. Judgment is entered in favor of the United States and against Shield Protection 18 Services Inc. for unpaid 26 U.S.C. § 6721 liabilities for the periods ending 19 December 31, 2012 and December 31, 2014, in the amount of $12,782.09 plus 20 statutory interest pursuant to 26 U.S.C. $§ 6601, 6621, and 6622, and 28 U.S.C. § 21 1961(c) and other statutory additions running from July 31, 2023, until paid in full; 22 6. The United States is entitled to its costs under Fed. R. Civ. P. 54(d); and 23 7. This Clerk of Court is directed to close this case. 24 | Date: December 4, 2023 /) 26 Mn - Vows Troy L. Nuhlep ] United States District Judge 28