The United States of America v. Smith et al
Plaintiff: The United States of America
Defendant: Stanton M Smith, Emily B Smith, West Coast Servicing, Inc., Express Recovery Services, Inc., Salt Lake County, Utah and Mers
Case Number: 2:2026cv00100
Filed: February 5, 2026
Court: U.S. District Court for the District of Utah
Presiding Judge: Daphne A Oberg
Nature of Suit: Taxes
Cause of Action: 26 U.S.C. § 7401 IRS: Tax Liability
Jury Demanded By: None
Docket Report

This docket was last retrieved on August 3, 2026. A more recent docket listing may be available from PACER.

Date Filed Document Text
August 3, 2026 Opinion or Order Filing 27 DOCKET TEXT ORDER: Plaintiff is ordered to file a status report regarding the status of service of the amended complaint within fourteen days. Signed by Magistrate Judge Daphne A. Oberg on 8/3/2026. No attached document (med)
August 3, 2026 Opinion or Order Filing 26 DOCKET TEXT ORDER: The parties are ordered to comply with paragraph 3 of the Order to Propose Schedule #8 within fourteen days. Signed by Magistrate Judge Daphne A. Oberg on 8/3/2026. No attached document (med)
July 21, 2026 Filing 25 ANSWER to #24 Amended Complaint, Answer to United State's First Amended Complaint filed by Emily B Smith, Stanton M Smith.(Evans, Spencer)
July 16, 2026 Filing 24 AMENDED COMPLAINT against Express Recovery Services, Inc., Mers, Salt Lake County, Utah, Emily B Smith, Stanton M Smith, West Coast Servicing, Inc.. Removed Defendants: U.S. Bank Trust N.A.. filed by The United States of America. (Watson, Ryan)
June 26, 2026 Filing 23 ANSWER to Complaint filed by Emily B Smith, Stanton M Smith.(Evans, Spencer)
June 8, 2026 Opinion or Order Filing 22 DOCKET TEXT ORDER granting #20 Stipulated Motion for Extension of Time to Answer. The deadline for Defendants Emily and Stanton Smith to answer or otherwise respond to the complaint is extended to 6/26/2026. Signed by Magistrate Judge Daphne A. Oberg on 6/8/2026. No attached document. (cpb)
June 5, 2026 Filing 21 NOTICE of Appearance by Spencer Evans on behalf of Emily B Smith, Stanton M Smith (Evans, Spencer)
June 5, 2026 Filing 20 Joint MOTION for Extension of Time to File Answer re #1 Complaint, filed by Defendants Emily B Smith, Stanton M Smith. Attorney Spencer Evans added to party Emily B Smith(pty:dft), Attorney Spencer Evans added to party Stanton M Smith(pty:dft)(Evans, Spencer)
May 22, 2026 Opinion or Order Filing 19 DOCKET TEXT ORDER: Based on Plaintiff's #18 response, the court finds the order to show cause (Doc. No. 9) satisfied. For good cause shown, Plaintiff's deadline to serve the defendants as required under Rule 4(m) of the Federal Rules of Civil Procedure is extended nunc pro tunc to June 20, 2026. Signed by Magistrate Judge Daphne A. Oberg on 5/22/2026. No attached document.(cpb)
May 21, 2026 Filing 18 RESPONSE TO ORDER TO SHOW CAUSE filed by The United States of America. (Attachments: #1 Declaration of Ryan S. Watson)(Watson, Ryan)
May 21, 2026 Filing 17 SUMMONS Returned Executed. Filed by The United States of America. Summons as to Salt Lake County, Utah. (Attachments: #1 Summons)(Watson, Ryan)
May 21, 2026 Filing 16 SUMMONS Returned Executed. Filed by The United States of America. Summons as to West Coast Servicing, Inc.. (Attachments: #1 Summons)(Watson, Ryan)
May 21, 2026 Filing 15 Summons Returned Unexecuted. Filed by The United States of America as to U.S. Bank Trust N.A.. (Attachments: #1 Summons)(Watson, Ryan)
May 21, 2026 Filing 14 SUMMONS Returned Executed. Filed by The United States of America. Summons as to Mers. (Attachments: #1 Summons)(Watson, Ryan)
May 21, 2026 Filing 13 Summons Returned Unexecuted. Filed by The United States of America as to Emily B Smith. (Attachments: #1 Summons)(Watson, Ryan)
May 21, 2026 Filing 12 SUMMONS Returned Executed. Filed by The United States of America. Summons as to Stanton M Smith. (Attachments: #1 Summons)(Watson, Ryan)
May 21, 2026 Filing 11 Summons Returned Unexecuted. Filed by The United States of America as to Stanton M Smith. (Attachments: #1 Summons)(Watson, Ryan)
May 19, 2026 Filing 10 NOTICE of Appearance by Bradley C. Johnson on behalf of Salt Lake County, Utah (Johnson, Bradley)
May 7, 2026 Opinion or Order Filing 9 ORDER TO SHOW CAUSE: The time for service under Rule 4(m) of the Federal Rules of Civil Procedure has passed, but no proof of service has been filed. Plaintiff is ordered to show cause why this case should not be dismissed for failure to serve or failure to prosecute. Within 14 days, Plaintiff must file either: 1) proof of timely and proper service upon the defendant(s), or 2) a document setting forth good cause for a failure to timely serve the defendant(s), and describing any steps taken to serve the defendant(s) and pursue this case. Failure to comply with this order may result in dismissal of the case. Signed by Magistrate Judge Daphne A. Oberg on 5/7/2026. No attached document.(cpb)
February 11, 2026 Opinion or Order Filing 8 ORDER TO PROPOSE SCHEDULE - See order for details. Signed by Magistrate Judge Daphne A. Oberg on 02/11/2026. (sg)
February 6, 2026 Filing 7 Summons Issued Electronically as to Stanton M Smith. Instructions to Counsel:1. Click on the document number.2. If you are prompted for an ECF login, enter your 'Attorney' login to CM/ECF.3. Print the issued summons for service. (kop)
February 6, 2026 Filing 6 Summons Issued Electronically as to Emily B Smith. Instructions to Counsel:1. Click on the document number.2. If you are prompted for an ECF login, enter your 'Attorney' login to CM/ECF.3. Print the issued summons for service. (kop)
February 6, 2026 Filing 5 Summons Issued Electronically as to Mers. Instructions to Counsel:1. Click on the document number.2. If you are prompted for an ECF login, enter your 'Attorney' login to CM/ECF.3. Print the issued summons for service. (kop)
February 6, 2026 Filing 4 Summons Issued Electronically as to U.S. Bank Trust N.A.. Instructions to Counsel:1. Click on the document number.2. If you are prompted for an ECF login, enter your 'Attorney' login to CM/ECF.3. Print the issued summons for service. (kop)
February 6, 2026 Filing 3 Summons Issued Electronically as to West Coast Servicing, Inc.. Instructions to Counsel:1. Click on the document number.2. If you are prompted for an ECF login, enter your 'Attorney' login to CM/ECF.3. Print the issued summons for service. (kop)
February 6, 2026 Filing 2 Summons Issued Electronically as to Salt Lake County, Utah. Instructions to Counsel:1. Click on the document number.2. If you are prompted for an ECF login, enter your 'Attorney' login to CM/ECF.3. Print the issued summons for service. (kop)
February 6, 2026 Magistrate Judge Daphne A. Oberg added. Case number will now read 2:26-cv-00100-DAO. Please make changes to document captions accordingly. (kop)
February 5, 2026 Filing 1 COMPLAINT against All Defendants No Fee Required - US Government filed by The United States of America. (Attachments: #1 Civil Cover Sheet, #2 Summons 1, #3 Summons 2, #4 Summons 3, #5 Summons 4, #6 Summons 5, #7 Summons 6) (Watson, Ryan)

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Plaintiff: The United States of America
Represented By: Ryan S. Watson
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Defendant: Stanton M Smith
Represented By: Spencer Evans
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Defendant: Emily B Smith
Represented By: Spencer Evans
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Defendant: West Coast Servicing, Inc.
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Defendant: Express Recovery Services, Inc.
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Defendant: Salt Lake County, Utah
Represented By: Bradley C. Johnson
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Defendant: Mers
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