Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-3_07-cv-02930/USCOURTS-cand-3_07-cv-02930-2/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7403 Suit to Enforce Federal Tax Lien

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United States District Court

For the Northern District of California

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UNITED STATES DISTRICT COURT

NORTHERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Plaintiff,

v.

WILLIAM C. BERETTA, et al., 

Defendants.

___________________________________/

No. C-07-2930 MJJ (EMC)

REPORT AND RECOMMENDATION

RE PLAINTIFF’S MOTION FOR

DEFAULT JUDGMENT

(Docket No. 21)

Plaintiff United States of America filed suit against Defendants William C. Beretta, Jennifer

Beretta, Max Day, and Tom’s Septic Tank Service, Inc. (“Tom’s Septic”). After Tom’s Septic failed

to answer or otherwise respond to the complaint, the United States asked for entry of default and

default judgment against Tom’s Septic. The motion was referred to the undersigned for a report and

recommendation. See Docket No. 23. Default was entered on October 15, 2007. See Docket No.

24. Subsequently, this Court ordered the United States to provide supplemental briefing and/or

evidence in support of its motion for default judgment. More specifically, the Court ordered that the

United States provide supplemental material or evidence supporting a conclusion that Tom’s Septic

in fact has no interest in the property or an interest that is subordinate to the tax liens of the United

States.

In its supplemental brief, the United States states that its liens were filed prior in time to

Tom’s Septic’s lien and provides supporting evidence. However, the United States admits that, if

the presiding judge ultimately determines that Ms. Beretta is not a nominee of Mr. Beretta or that the

property was not fraudulently conveyed to her, then the United States’ liens would not attach to the

Case 3:07-cv-02930-SI Document 28 Filed 01/11/08 Page 1 of 2
United States District Court

For the Northern District of California

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property. Accordingly, the United States asks that default judgment against Tom’s Septic be

delayed until the presiding judge determines the ownership interests in the property at issue. 

For the foregoing reasons, the Court hereby recommends that the United States’ motion for

default judgment against Tom’s Septic be DENIED but without prejudice. As to the request by the

United States that default be entered against Tom’s Septic for its failure to answer the complaint, the

Clerk of the Court has already done so. See Docket No. 24.

Any party may file objections to this report and recommendation with the district judge

within ten days after being served with a copy. See 28 U.S.C. § 636(b)(1)(B); Fed. R. Civ. P. 72(b);

Civil L.R. 72-3.

Dated: January 11, 2008

 EDWARD M. CHEN

United States Magistrate Judge

Case 3:07-cv-02930-SI Document 28 Filed 01/11/08 Page 2 of 2