United States v. Marc

UNITED STATES DISTRICT COURT MIDDLE DISTRICT OF FLORIDA ORLANDO DIVISION UNITED STATES OF AMERICA, Plaintiff, v. Case No. 6:18-cv-2147-Orl-37EJK MARCGENSON MARC; TIANA CHARACTER; LENORISS LAMOUTE; DOSULD PIERRE; SHIRLEEN THALES; ADVANCED TAX SERVICES, INC.; GENSON FINANCIAL GROUP, LLC; and CHARACTER FINANICAL SOLUTIONS, LLC, Defendants. _____________________________________ ORDER The United States seeks to hold Defendants Marcgenson Marc, Advanced Tax Services, Inc., and Genson Financial Group, LLC in contempt for failing to comply with the Court’s order to compel discovery. (Doc. 71 (“Motion”).) Defendant Marcgenson Marc says he has provided all responsive documents to the United States. (Doc. 73.)

Defendants Advanced Tax Services, Inc. and Genson Financial Group, LLC (collectively, “Corporate Defendants”) did not respond to the Motion because they have failed to retain counsel after their previous counsel withdrew. (See Doc. 82, pp. 2–5.) The United States argues their answer, filed when they had counsel, should be stricken and default entered against them. (Doc. 71, p. 13; see also Doc. 82, p. 2.) On referral, United States Magistrate Judge Embry J. Kidd recommends granting the Motion as to the Corporate Defendants because corporations cannot represent themselves, they’ve been directed to retain counsel multiple times, and Defendant Marcgenson Marc does not intend to retain counsel for them. (See Doc. 82 (“R&R”).) He recommends denying the Motion as to Defendant Marcgenson Marc because the United States did not provide clear and convincing evidence of a violation of the Court’s order. (Id. at 9.)

No party objected to the R&R, and the time for doing so has now passed. Absent objections, the Court has examined the R&R only for clear error. See Wiand v. Wells Fargo Bank, N.A., No. 8:12-cv-557-T-27EAJ, 2016 WL 355490, at *1 (M.D. Fla. Jan. 28, 2016); see also Macort v. Prem, Inc., 208 F. App’x 781, 784 (11th Cir. 2006). Finding no clear error, the Court concludes the R&R is due to be adopted in its entirety.

Accordingly, it is ORDERED AND ADJUDGED as follows: 1. U.S. Magistrate Judge Embry J. Kidd’s Report and Recommendation (Doc.

82) is ADOPTED, CONFIRMED, and made a part of this Order.

2. Plaintiff United States’ Motion to Hold Marcgenson Marc, Advanced Tax Services, Inc., and Genson Financial Group, LLC in Contempt (Doc. 71) is GRANTED IN PART AND DENIED IN PART: a. The Motion is DENIED as to Defendant Marcgenson Marc. b. The Motion is GRANTED as to Defendants Advanced Tax Services, Inc. and Genson Financial Group, LLC.

3. The Clerk is DIRECTED to STRIKE the Answer (Doc. 28) as to Advanced Tax Services, Inc. and Genson Financial Group, LLC only.

4. The Clerk is DIRECTED to enter default against Advanced Tax Services, Inc. and Genson Financial Group, LLC in favor of the United States of America.

DONE AND ORDERED in Chambers in Orlando, Florida, on January 2, 2020.

ai —~ all ROY B. DALTON JR!

United States District Judge Copies to: Counsel of Record