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Default Judgment Granted to Enforce Judgment Lien, Tax Lien

MAY 5, 2021

United States v. Donald R. Richardson et al.

DATED MAY 5, 2021
DOCUMENT ATTRIBUTES
  • Case Name
    United States v. Donald R. Richardson et al.
  • Court
    United States District Court for the Eastern District of California
  • Docket
    No. 1:19-cv-00275
  • Judge
    Drozd, Dale A.
  • Parallel Citation
    127 A.F.T.R.2d (RIA) 2021-1923
    2021 WL 2314965
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2021-18651
  • Tax Analysts Electronic Citation
    2021 TNTF 88-11

United States v. Donald R. Richardson et al.

UNITED STATES OF AMERICA,
Plaintiff,
v.
DONALD R. RICHARDSON, et al.,
Defendants.

UNITED STATES DISTRICT COURT
FOR THE EASTERN DISTRICT OF CALIFORNIA

ORDER ADOPTING FINDINGS AND RECOMMENDATIONS GRANTING
PLAINTIFF'S MOTION FOR DEFAULT JUDGMENT

By way of a complaint filed February 29, 2019, the United States seeks to enforce a federal judgment lien and federal tax liens against real property located at 32712 Harmony Drive, in Bakersfield, California (“Property”), owned by judgment debtor Donald R. Richardson. (See Doc. Nos. 1, 45.) Richardson was served with the summons and complaint (Doc. No. 32), but failed to respond thereto. The Clerk of Court entered default against Richardson on November 13, 2020. (Doc. No. 37.) The United States moved for default judgment against Richardson on March 19, 2021. (Doc. No. 45.) Pursuant to Local Rule 302(c)(19), the motion was referred to the assigned magistrate judge.

On April 13, 2021, the magistrate judge issued findings and recommendations, finding that United States has a valid federal tax lien against the property and that the federal tax and judgment liens on the property may be foreclosed. (Doc. No. 46.) The magistrate judge determined the factors set forth by the Ninth Circuit in Eitel v. McCool, 782 F.2d 1470 (9th Cir. 1986),weighed in favor of the entry of default judgment. (Id.) Therefore, the magistrate judge recommended the motion for default judgment be granted. (Id.) The parties were given fourteen days to file any objections to the recommendations. (Id. at 17.) To date, no objections have been filed.

In accordance with the provisions of 28 U.S.C. § 636 (b)(1)(C) and Britt v. Simi Valley United School Dist., 708 F.2d 452, 454 (9th Cir. 1983), the court has conducted a de novo review of the case. Having carefully reviewed the file, the court finds the findings and recommendations are supported by the record and proper analysis. Accordingly,

1. The findings and recommendations dated April 23, 2021 (Doc. No. 46) are adopted in full;

2. Plaintiff's motion for default judgment (Doc. No. 45) is granted;

3. The judgment lien for federal taxes against Donald R. Richardson encumbering the Property shall be foreclosed; and

4. The Government shall submit an Order of Foreclosure and Judicial Sale of the Property within thirty days of the date of service of this order.

IT IS SO ORDERED.

Dated: May 5, 2021

[signed]
UNITED STATES DISTRICT JUDGE

DOCUMENT ATTRIBUTES
  • Case Name
    United States v. Donald R. Richardson et al.
  • Court
    United States District Court for the Eastern District of California
  • Docket
    No. 1:19-cv-00275
  • Judge
    Drozd, Dale A.
  • Parallel Citation
    127 A.F.T.R.2d (RIA) 2021-1923
    2021 WL 2314965
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2021-18651
  • Tax Analysts Electronic Citation
    2021 TNTF 88-11
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