MEMORANDUM OPINION
COLLEEN KOLLAR-KOTELLY, District Judge.
Plaintiff United States of America filed a Complaint in this case against Defendant Eugene M. Bentley III ("Bentley") on September 11, 2009, alleging that Bentley failed to withhold, truthfully account for, and pay federal income, social security, and Medicare taxes to the Internal Revenue Service. Compl., Docket No. [1], ¶ 7. Although properly and timely served with the Complaint and Summons...
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