United States v. Shield Protection Services Inc.

UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF CALIFORNIA 10 UNITED STATES OF AMERICA, No. 2:22-cv-02289 TLN AC Plaintiff, v. FINDINGS AND RECOMMENDATIONS SHIELD PROTECTION SERVICES, Defendant. 16 This matter is before the court on plaintiff’s motion for default judgment. ECF No. 7. The motion was referred to the undersigned pursuant to E.D. Cal. R. 302(c)(19). This motion was set for hearing on the papers on October 11, 2023. ECF No. 8. Defendant has not filed any opposition to the motion. For the reasons set forth below, the undersigned recommends plaintiff’s motion be GRANTED. I. Relevant Background Plaintiff, the United States of America, filed its complaint on December 22, 2022. ECF No. 1. The United States brought this civil action to reduce to judgment certain outstanding federal tax assessments against defendant Shield Protection Services Incorporated (“SPS”). Id. at 1. A summons was issued on February 10, 2023 (ECF No. 2) and the summons…