MEMORANDUM AND ORDER
EARL E. O'CONNOR, District Judge.
This matter is before the court on the motion of defendant Wayne C. Buford to set aside default judgment (Doc. # 5). Plaintiff, the United States of America, has responded and opposes the motion. Defendant has filed a reply, and plaintiff has filed a "supplemental response." This matter is now ready for ruling. For the reasons set forth below, defendant's motion is denied.
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