USA v. Bradley et al

Filing 20

ORDER signed by District Judge Troy L. Nunley on 7/14/2021 ADOPTING 19 Findings and Recommendations in full, and GRANTING 16 Motion for Default Judgment. Judgment is ENTERED in Plaintiff's favor and against Defendants as follows: Defendant Richard E. Bradley is indebted to the United States in the amount of $308,400.30, as of 1/29/2021, less any subsequent payments or credits, plus interest and other statutory additions, until the judgment is fully paid; The United States has val id federal tax liens against all of defendant Richard E. Bradley's property and rights to property, including the subject property; The United States may foreclose its liens upon the subject property, with the proceeds to be distributed per the Court's findings as to the validity and priority of the liens and claims of all parties; The Court retains jurisdiction over this action pending the United States' filing of a motion for order of sale and the Court later confirming any judicial sale; and The United States shall file a status report every 90 days addressing whether proceeding with a forced sale of the subject property is appropriate until a motion for order of sale is filed. (Huang, H)

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UNITED STATES DISTRICT COURT

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EASTERN DISTRICT OF CALIFORNIA

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UNITED STATES OF AMERICA,

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No. 2:19-cv-01466-TLN-JDP

Plaintiff,
v.

ORDER

RICHARD E. BRADLEY, et al.,

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Defendants.

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Plaintiff United States of America seeks to reduce to judgment outstanding federal tax

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assessments made against Defendant Richard Bradley and foreclose federal tax liens upon real

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property commonly known as 15696 Meridian Road, Chico, CA 95973 (“subject property”).

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(ECF No. 16-1 at 2.) Defendant has not answered or otherwise appeared. Plaintiff’s motion for

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entry of default judgment was heard before the assigned Magistrate Judge on April 29, 2021. The

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matter was referred to a United States Magistrate Judge pursuant to Local Rule 302(c)(19) and 28

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U.S.C. § 636(b)(1).

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On June 8, 2021, the magistrate judge filed findings and recommendations herein which

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contained notice to the parties that any objections to the findings and recommendations were to be

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filed within fourteen days. No objections were filed.

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The Court has reviewed the file and finds the findings and recommendations to be
supported by the record and by the magistrate judge’s analysis.
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Accordingly, IT IS HEREBY ORDERED that:

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1. The Findings and Recommendations filed June 8, 2021, are ADOPTED IN FULL.

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2. Plaintiff’s motion for default judgment (ECF No. 16) is GRANTED.

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3. Judgment is entered in Plaintiff’s favor and against Defendants as follows:

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a. Defendant Richard E. Bradley is indebted to the United States in the amount of

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$308,400.30, as of January 29, 2021, less any subsequent payments or credits, plus interest and

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other statutory additions, pursuant to 26 U.S.C. §§ 6601, 6621, and 6622, and 28

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U.S.C. § 1961(c)(1), until the judgment is fully paid;

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b. The United States has valid federal tax liens against all of defendant Richard E.
Bradley’s property and rights to property, including the subject property;

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c. The United States may foreclose its liens upon the subject property, with the

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proceeds to be distributed per the Court’s findings as to the validity and priority of the liens and

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claims of all parties;
d. The Court retains jurisdiction over this action pending the United States’ filing

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of a motion for order of sale and the Court later confirming any judicial sale; and

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e. The United States shall file a status report every 90 days addressing whether

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proceeding with a forced sale of the subject property is appropriate until a motion for order of sale

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is filed.

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DATED: July 14, 2021

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Troy L. Nunley
United States District Judge

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