United States of America v. Thelma McCoy

Thelma McCoy appeals from an order of the district court denying her motion to defer or stay a default judgment entered in favor of the United States in a proceeding to enforce a tax summons. McCoy argues that the default judgment is defective because she was not served with a notice of application for judgment, as required by Rule 55(b)(2) of the Federal Rules of Civil Procedure. Because we find that the district court acted within its discretion to modify the Federal Rules in a summons enforcement proceeding, we affirm.

I. BACKGROUND

On July 26, 1990, Internal Revenue Officer J.L. Warren…