Case Summary:
Defendant-debtor's motion for default judgment as to its counterclaim against plaintiff USA-IRS is granted.  Plaintiff failed to timely answer defendant's counterclaim and has not met standard for excusable neglect pursuant to Fed. R. Bankr. P. 9006(b).  Citing Redfield v. Continental Casualty Corp., 818 F.2d 596 (7th Cir. 1987).

Statue/Rule References:
Fed. R. Bankr. P. 9006 -- Time

Key Terms:
Default Judgment