Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-casd-3_08-cv-01846/USCOURTS-casd-3_08-cv-01846-0/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7403 Suit to Enforce Federal Tax Lien

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- 1 - 08cv1846

UNITED STATES DISTRICT COURT

SOUTHERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Plaintiff,

CASE NO. 08-CV-1846 H (WMC)

ORDER:

(1) GRANTING JOINT

MOTION FOR JUDGMENT IN

FAVOR OF PLAINTIFF

(2) GRANTING JOINT

MOTION TO DISMISS

vs.

RALPH CREIG GREAVES, et al.,

Defendants.

On October 9, 2008, Plaintiff United States of America filed a complaint to reduce tax

assessments to judgment and to foreclose federal tax liens on real property of taxpayer

Defendants Ralph Creig Greaves and Deborah J. Greaves. (Doc. No. 1.) On December 22,

2009, Plaintiff and Defendants Ralph Creig Greaves and Deborah J. Greaves filed a joint

motion for judgment in favor of Plaintiff. (Doc. No. 100.) Plaintiff, Ralph Creig Greaves,

Deborah J. Greaves, and Gerald Erwin, trustee of the Erwin Enterprises Trust, also filed a joint

motion to dismiss the case without prejudice on December 22, 2009. (Doc. No. 101.)

The Court, for good cause shown, orders that final judgment is entered in favor of the

United States of America and against Ralph Creig Greaves and Deborah J. Greaves in the

amount $183,234.97, as of November 30, 2009, for tax years 1987, 1988, and 1989, plus

statutory interest and other statutory additions as provided by law, which continue to accrue

until paid in full, pursuant to 26 U.S.C. §§ 6601, 6621 and 6622 and 28 U.S.C. § 1961(c).

Case 3:08-cv-01846-H-WMC Document 103 Filed 12/22/09 Page 1 of 2
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- 2 - 08cv1846

The Court further orders that final judgment is entered in favor of the United States of

America and against Ralph Creig Greaves and Deborah J. Greaves in the amount of

$45,415.18, as of November 30, 2009, for tax years 2002, 2003, 2004, 2005, and 2006, plus

statutory interest and other statutory additions as provided by law, which continue to accrue

until paid in full, pursuant to 26 U.S.C. §§ 6601, 6621 and 6622 and 28 U.S.C. § 1961(c).

The Court also orders that final judgment is entered in favor of the United States of

America and against Ralph Creig Greaves, in the amount of $63,907.87, as of November 30,

2009, for unpaid IRS Form 941 employment tax liabilities, specifically the portion which

constitutes employee withholdings (FICA taxes and withheld income taxes) for The Debt

Consolidation & Bankruptcy Center, for the tax periods ending December 31, 1993, June 30,

1995, September 30, 1995, December 31, 1995, March 31, 1996, June 30, 1996, September

30, 1996, December 31, 1996 and March 31, 1997. 

For good cause shown, the Court grants the Parties’ joint motion to dismiss and

dismisses the case without prejudice. Each Party shall bear its own costs. The Court vacates

all dates currently set in this matter.

IT IS SO ORDERED.

DATED: December 22, 2009

________________________________

MARILYN L. HUFF, District Judge

UNITED STATES DISTRICT COURT

COPIES TO:

All parties of record 

Case 3:08-cv-01846-H-WMC Document 103 Filed 12/22/09 Page 2 of 2