The opinion of the court was delivered by: Yvette Kane, Chief Judge United States District Court Middle District of Pennsylvania
Having considered the United States' motion for default judgment, any response(s) thereto, the applicable law, and the entire record of this case; and finding that the United States will be prejudiced if the Court denies default judgment, that the defendants appear to have no litigable defense, that the defendants' default is due to their own culpable conduct, and that alternative sanctions would not be effective, it is hereby ORDERED that the United States' motion for default judgment is GRANTED and Default Judgment should be entered in favor of the United States as to all counts of its Complaint and as to all parties; and it is FURTHER ORDERED that the Clerk shall enter the attached Judgment as a separate entry on the docket of this case. The Court will enter a separate Order of Sale of the real property located at 1221 William Street, State College, Pennsylvania, and the proceeds of such sale will be distributed by future Order of this Court.
IN THE UNITED STATES DISTRICT COURT FOR THE MIDDLE DISTRICT OF PENNSYLVANIA
UNITED STATES OF AMERICA, Plaintiff, v. BERNARD I. HERBST, ) doing business as ) NITTANY LINES HOBBIES; and CINDY B. HERBST, Defendants.
In accordance with the Court's Order, Default Judgment is entered as follows:
(1) Bernard I. Herbst was indebted to the United States in the amount of $295,696.20 as of March 28, 2012, plus all interest and statutory additions pursuant to 28 U.S.C. § 1961 and 26 U.S.C. § 6621 that have accrued on the unpaid balance since March 28, 2012 and that accrue hereafter until the liabilities are fully paid, in connection with the federal tax assessments made against him for the following tax liabilities:
Type of Tax Tax Period Ending On Assessment Date
06/30/1997 07/14/2008 06/30/1998 10/06/2008 09/30/1998 07/14/2008 12/31/1998 06/30/2008 03/31/1999 06/30/2008 06/30/1999 06/30/2008 09/30/1999 06/30/2008
Employment 12/31/1999 06/30/2008
(Form 941) 03/31/2000 06/30/2008
06/30/2000 03/01/2010 09/30/2000 03/01/2010 12/31/2000 03/01/2010 03/31/2001 06/30/2008 06/30/2001 06/30/2008 09/30/2001 06/30/2008 12/31/2001 06/30/2008 03/31/2002 01/04/2010 06/30/2002 10/05/2009 09/30/2002 10/05/2009 ...