Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-3_06-cv-03273/USCOURTS-cand-3_06-cv-03273-3/pdf.json

Nature of Suit Code: 890
Nature of Suit: Other Statutory Actions
Cause of Action: 26:6703 IRS: Refund of Tax Penalty

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UNITED STATES DISTRICT COURT

NORTHERN DISTRICT OF CALIFORNIA

STEVEN H. KASSEL,

Plaintiff,

v.

UNITED STATES OF AMERICA,

Defendant. ___________________________________

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No. 06-3273 SC

ORDER GRANTING

DEFENDANT'S MOTION TO

ALTER JUDGMENT

On May 14, 2007, Defendant United States of America moved the

Court to alter the Judgment entered on April 30, 2007, Docket No.

44, to include interest accruing after the Judgment. See Docket

No. 45. Plaintiff Steven H. Kassel opposed the motion on one

ground: that Defendant's motion was untimely under Rule 59(e) of

the Federal Rules of Civil Procedure. See Docket No. 46. 

Plaintiff's argument fails. Under Rule 59(e), any motion to

alter or amend a judgment shall be filed no later than 10 days

after entry of the judgment. For purposes of calculating this

period, Rule 6(a) provides the guidelines. First, "the day of the

act, event, or default from which the designated period of time

begins to run shall not be included." Fed. R. Civ. P. 6(a). In

Case 3:06-cv-03273-SC Document 48 Filed 06/29/07 Page 1 of 2
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addition, "[w]hen the period of time prescribed or allowed is less

than 11 days, intermediate Saturdays, Sundays, and legal holidays

shall be excluded in the computation." Id. As such, excluding

April 30, 2007 and counting 10 weekdays gives a deadline of May 14,

2007 for Defendant's motion. Defendant filed its motion on May 14,

2007 satisfying the rule. See Docket No. 45.

Analyzing the merits of Defendant's motion, Defendant is

entitled to an amended judgment including post-judgment interest. 

Under 28 U.S.C. § 1961(a), "[i]nterest shall be allowed on any

money judgment in a civil case recovered in a district court." 

Subsection (c)(1) governs underpayment in a tax case and applies

the standards in section 6621 of the Internal Revenue Code of 1986. 

Under that section, 26 U.S.C. § 6621, the underpayment rate is the

Federal short-term rate plus 3 percentage points. 

The Judgment dated April 30, 2007 in the amount of $25,568.68

shall be AMENDED to include an award for post-judgment interest

under 28 U.S.C. § 1961(c) and 26 U.S.C. § 6621.

IT IS SO ORDERED.

Dated: June 29, 2007

 

UNITED STATES DISTRICT JUDGE

Case 3:06-cv-03273-SC Document 48 Filed 06/29/07 Page 2 of 2