Rivers

UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF CALIFORNIA 10 UNITED STATES OF AMERICA, No. 2:19-cv-01484-WBS-KJN Plaintiff, ORDER AND v. FINDINGS AND RECOMMENDATIONS

ROBERT J. RIVERS, et al., (ECF No. 11) Defendant. 16 Presently before the court is the United States’ motion for default judgment against defendants Robert J. Rivers and Liliana Rivers. (ECF No. 11.) After defendants failed to file a timely opposition the motion was submitted on the record and written briefing pursuant to Local Rule 230(g). (ECF No. 15.) For the reasons discussed below, the court recommends that plaintiff’s motion be GRANTED. I. BACKGROUND The United States filed this action against defendants on August 2, 2019, seeking to reduce to judgment federal income tax liabilities assessed against defendants for the years 2005, 2007, 2010, 2011, 2013, 2014, and 2015. (ECF No. 1.) The complaint prays for the court to find that defendants are indebted to the United States in the amount of…