MEMORANDUM AND ORDER On January 7, 2020, Magistrate Judge Arlene R. Lindsay issued a Report and Recommendation (R&R, D.E. 14) recommending that the Court deny, with leave to renew, the United States of America’s (“Plaintiff”) motion for an entry of a default judgment (the “First Default Motion,” D.E. 11) against Edward Hansen and Tiffany Hansen (collectively, “Defendants”). Judge Lindsay could not determine whether Defendants’ “conduct was willful” because Plaintiff served Defendants with a copy of its motion at a different address than the address Defendants indicated on a form waiver of the service of summons. (R&R at 4-5.) On January 15, 2020, Plaintiff filed a renewed motion for default judgment against Defendants (the “Renewed Motion”). (Renewed Mot., D.E. 17.) For the following reasons, Plaintiff’s Renewed Motion is GRANTED, and the First Default Motion is DENIED as MOOT, and Judge Lindsay’s R&R is TERMINATED. PROCEDURAL HISTORY On August 16, 2018, the Plaintiff commenced this action against Defendants seeking to recover unpaid federal tax liabilities. (See Compl., D.E. 1.) On August 17, 2018, the Clerk of the Court issued the Summons and Complaint to both Defendants at 21 Major Trescott Lane, Fort Salonga, New York. (Edward Hansen Clerk’s Summons, D.E. 4; Tiffany Hansen Clerk’s Summons, D.E. 5.) On October 30, 2018, Defendants signed a “Waiver of the Service of Summons,” wherein they indicated that they received a copy of the Complaint, among other things, and listed 21 Major Trescott Lane, Northport, New York as their address (the “Waiver Address”). (Edward Hansen Waiver Form, D.E. 6; Tiffany Hansen Waiver Form, D.E. 7.) Defendants did not respond to the Complaint and on February 25, 2019, the Clerk of the Court noted Defendants’ default. (Clerk’s Entry of Default, D.E. 10.) On April 1, 2019, Plaintiff filed the First Default Motion. (See First Default Mot.) On April 2, 019, Plaintiff served Defendants with a copy of the First Default Motion at an address different than the Waiver Address. (Apr. 2, 2019 Cert. Serv., D.E. 12.) On April 4, 2019, Plaintiff filed a supplemental certificate of service indicating that the First Default Motion was served on Defendant Tiffany Hansen at the Waiver Address. (Suppl. Cert. Serv., D.E. 13.) On October 8, 2019, the undersigned referred the First Default Motion to Judge Lindsay for a report and recommendation. (Oct. 8, 2019 Elec. Order.) On January 7, 2020, Judge Lindsay issued her R&R recommending that the Court deny the First Default Motion. (See R&R at 4-5.) Specifically, Judge Lindsay recommended that the Court deny the motion because it was served to Defendants at an address different than the Waiver Address and therefore Judge Lindsay could not determine whether Defendants’ “conduct was willful.” (R&R at 5.) On January 13, 2020, Plaintiff served a copy of the R&R on Defendants at the Waiver Address (R&R Certs. Serv., D.E. 15 and 16) and on January 15, 2020, Plaintiff filed the Renewed Motion (D.E. 17). Plaintiff submitted a certificate of service indicating that, on January 15, 2020, it served the Renewed Motion on Defendants at the Waiver Address.1 (Renewed Cert. Serv., D.E. 17-5.) BACKGROUND Plaintiff alleges that on or about June 22, 2009 and November 22, 2010, the Secretary of the Treasury of the United States gave proper notice to Defendants that they were indebted to the United States for the unpaid balance of their joint federal income taxes for calendar years 2008 and 2009 in the amount of $42,124.87. (Compl.
3-4.) Plaintiff alleges that the tax liabilities incurred were assessed on June 22, 2009 and November 22, 2010. (Compl. 3.) Likewise, on May 30, 2011, June 3, 2013, August 11, 2014, June 8, 2015, November 21, 2016, and June 5, 2017, the Secretary of the Treasury of the United States gave proper notice to Defendant Edward Hansen that he was indebted to the United States for the unpaid balance of his individual federal income taxes for calendar years 2010 and 2012-2016 in the amount of $201,414.76. (Compl.
