Legal Opinion

United States v. Tesch

District Court, S.D. Iowa

Decided December 22, 2011No. 4:11-cv-00055-JEGPublished

1Opinion of the Court

ORDER

JAMES E. GRITZNER, Chief Judge.

Before the Court is a Motion brought by Plaintiff United States (the Government) to Alter and Amend this Court’s Default Judgment Order of August 12, 2011. Defendant Kenneth Tesch (Tesch) has not responded.

I. BACKGROUND

From 1998 to 2007, the Internal Revenue Service (IRS) assessed taxes and penalties against Tesch and between 2009 and 2010, the IRS attempted to collect those unpaid taxes and penalties from Tesch. In response, Tesch either ignored the collection attempts or sent the IRS irrelevant correspondence. Thereafter, the IRS levied on Tesch’s wages…

2Cases cited7 opinions

  1. United States v. Metropolitan St. Louis Sewer District v. Mallinckrodt, Inc., Intervenor-AppellantCourt of Appeals for the Eighth Circuit · 2006
  2. Continental Casualty Company v. Ervin Howard, D/B/A Lafayette ComponentsCourt of Appeals for the Seventh Circuit · 1985
  3. United States v. BensonCourt of Appeals for the Seventh Circuit · 2009
  4. Ryan v. BilbyCourt of Appeals for the Ninth Circuit · 1985
  5. United States v. MacElvainDistrict Court, M.D. Alabama · 1994

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