Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_08-cv-01643/USCOURTS-caed-1_08-cv-01643-5/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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UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Plaintiff,

v.

LOWELL D. WELDON, et al.,

Defendants.

 /

CASE NO. 1:08-cv-01643-LJO-SMS

ORDER ADOPTING FINDINGS AND

RECOMMENDATIONS RECOMMENDING

GRANTING OF THE GOVERNMENT’S

MOTION FOR DEFAULT JUDGMENT

(Docs. 39, 48)

Plaintiff United States of America (the “Government”) has moved for a default judgment

against Defendants Lowell D. Weldon, Bessie L. Weldon, and Midland Mortgage Company (the

“Defendants”) (Doc. 39). The Government seeks to reduce to judgment federal tax assessments

against Lowell D. Weldon and to foreclose tax liens on three parcels of land owned by Lowell D.

Weldon. On February 24, 2010, the Magistrate Judge filed Findings and Recommendations

recommending that the Government’s Motion for Default Judgment Be Granted (Doc. 48). The

Findings and Recommendations were served on the Defendants and contained notice that any

objections to the Findings and Recommendations were to be filed within thirty days. No party

has filed objections to the Findings and Recommendations.

In accordance with the provisions of 28 U.S.C. § 636 (b)(1)(C), this Court has reviewed

this case de novo. Having carefully reviewed the entire file, the Court finds the Findings and

Recommendations to be supported by the record and proper legal analysis.

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Accordingly, IT IS HEREBY ORDERED that the Findings and Recommendations, filed

February 24, 2010, are adopted in full, and the Government’s motion for default judgment shall

be granted in accordance with the provisions set forth in the Findings and Recommendations

IT IS SO ORDERED.

Dated: March 29, 2010 /s/ Lawrence J. O'Neill 

b9ed48 UNITED STATES DISTRICT JUDGE

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