United States District Court, W.D. Arkansas, Fayetteville Division
OPINION AND ORDER
TIMOTHY L. BROOKS, District Judge.
Currently before the Court is Plaintiff United States of America's Motion for Default Judgments against Todd R. Simpson, Melissa L. Simpson, Richlynn Enterprises, LLC, and First State Bank of Northwest Arkansas, and for Summary Judgment Against The Church of Northwest Arkansas (Doc. 35), filed on August 29, 2014. There has been no response to this Motion, and the time for doing so has passed. Also before the Court is the United States's Motion to Continue Trial (Doc. 38). Having considered this matter, the United States's Motion for Default Judgments and Summary Judgment (Doc. 35) is GRANTED, and therefore the United States's Motion to Continue Trial (Doc. 38) is MOOT.
The United States brings this action to reduce to judgment federal tax assessments of $1, 514, 575.35 against Todd R. Simpson, and to foreclose federal tax liens against approximately five acres of real property located in Washington County, Arkansas ("subject property"),  declaring that Todd R. Simpson, Melissa L. Simpson, Richlynn Enterprises, LLC ("Richlynn"), and First State Bank of Northwest Arkansas ("First Bank") do not have a claim or interest in the subject property that is superior to that of the United States. The United States also moves for summary judgment against The Church of Northwest Arkansas ("The Church"), contending that The Church does not have a superior claim in regard to the subject property. On September 23, 2013, The Church entered into a consent judgment with the United States in Case No. 5:12-CV-05236, in which The Church waived all defenses to the United States's valid federal tax lien. (Doc. 37-2).
The record reflects that all Defendants were personally served. See Docs. 11, 13, 14, 15, and 28. All Defendants' answers were due 21 days after the date of service. Fed.R.Civ.P. 12(a)(1)(A). However, Defendants, with the exception of The Church, failed to answer or otherwise respond to either the United States's Complaint or subsequent First Amended Complaint ("Complaint") and defend themselves in this lawsuit. On December 11, 2013 and June 11, 2014, the United States filed motions for a Clerk's default against Defendants. The Clerk entered a default as to Mr. Simpson, Ms. Simpson, Richlynn, and First State, see Docs. 19 and 33, after which the United States filed its Motion for Default Judgments against Defendants now before the Court.
No Defendant has filed a response to the pending Motion or asserted a claim on the subject property.
II. LEGAL STANDARD
Rule 55 of the Federal Rules of Civil Procedure provides, in pertinent part, as follows:
(a) Entering a Default. When a party against whom a judgment for affirmative relief is sought has failed to plead or otherwise defend, and that failure is shown by affidavit or otherwise, the clerk must enter the party's default.
(b) Entering a Default Judgment.
(1) By the Clerk . If the plaintiff's claim is for a sum certain or a sum that can be made certain by computation, the clerk-on the plaintiff's request, with an affidavit showing the amount due-must enter judgment for that amount and costs against a defendant who has been defaulted for not appearing and who is neither a minor nor an incompetent person.
(2) By the Court. In all other cases, the party must apply to the court for a default judgment.... The court may conduct hearings or make referrals -preserving any federal statutory right to a jury trial-when, to enter or effectuate judgment, it needs to:
(A) conduct an accounting;
(B) determine the amount of ...