Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-3_10-cv-02310/USCOURTS-cand-3_10-cv-02310-1/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7401 IRS: Tax Liability

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United States District Court

For the Northern District of California

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IN THE UNITED STATES DISTRICT COURT

FOR THE NORTHERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Plaintiff,

 v.

CAFFE AMICI ESPRESSO LLC,

Defendant. /

No. C 10-02310 WHA

ORDER REQUESTING

PLAINTIFF’S RESPONSE

TO DEFENDANT’S ANSWER

On May 26, 2010, plaintiff United States of America filed its complaint for permanent

injunction against defendant Caffe Amici Espresso LLC. It sought to enjoin defendant from

failing to: (1) withhold federal taxes from employee wages, (2) file timely quarterly federal

employment tax returns (Form 941) and annual federal unemployment tax returns (Form 940)

with the IRS, (3) timely make federal employment and unemployment tax deposits to a federal

depository bank, and (4) timely make federal employment and unemployment payments to the

IRS (Compl. ¶ 1). Defendant was served with a copy of the complaint and summons on June 9,

and proof of service was filed on July 15 (Newman Decl. ¶¶ 1–2). Plaintiff did not file an answer

by the June 30 deadline, and default was entered on July 19 (Dkt. No. 13). On July 21, plaintiff

filed motions for default judgment and preliminary injunction. On August 5, defendant finally

filed its answer to the complaint (Dkt. No. 17). 

Proper procedure would have been to set aside the default and then answer. Given that

only three weeks have passed since the entry of default, however, it may be more efficient for the

Case 3:10-cv-02310-WHA Document 18 Filed 08/09/10 Page 1 of 2
United States District Court

For the Northern District of California

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Court to set aside the default, accept the answer, and redesignate the hearing scheduled for

August 26, 2010, as a case management conference. As such, the government is requested to

respond by THURSDAY (AUGUST 12) AT NOON as to whether or not the answer moots the pending

motions. 

IT IS SO ORDERED.

Dated: August 9, 2010. WILLIAM ALSUP

UNITED STATES DISTRICT JUDGE

Case 3:10-cv-02310-WHA Document 18 Filed 08/09/10 Page 2 of 2