Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_07-cv-02372/USCOURTS-caed-2_07-cv-02372-16/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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 The properties are identified in the complaint filed in this case, paragraphs 5 1

through 8, hereinafter the “subject property.”

LAWRENCE G. BROWN

United States Attorney

G. PATRICK JENNINGS

ADAIR BOROUGHS

Trial Attorneys, Tax Division

U.S. Department of Justice

P.O. Box 683

Ben Franklin Station

Washington, D.C. 20044-0683

Telephone: (202) 307-6648

(202) 305-7546

Attorneys for the United States of America

IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, )

)

Plaintiff, )

)

v. )

)

ELWYN S. DUBEY, JEANNINE M. )

DUBEY, DUANE A. WOODMAN AS )

TRUSTEE FOR GARDEN VALLEY )

INVESTMENTS, EL DORADO COUNTY )

TAX COLLECTOR, CALIFORNIA )

FRANCHISE TAX BOARD, )

)

Defendants. )

)

Civil No. 2:07-CV-02372-JAM-KJM

JUDGMENT IN A CIVIL CASE

On May 8, 2009, the Court granted the United States’ Motion for Summary Judgment

and determined that the transfers of four parcels of real property were fraudulent. (Docket 1

No. 88, the “Order”.) The Order voided the transfers of the subject property from Elwyn S.

Dubey and Jeannine M. Dubey to Duane A. Woodman as trustee for Garden Valley

Investments, and permitted the United States to foreclose its tax and judgment liens upon the

subject property. 

On July 7, 2009, the Court entered an order (Docket No. 112) determining that

Case 2:07-cv-02372-JAM-CKD Document 120 Filed 08/31/09 Page 1 of 2
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- 2 - Final Judgment 

judgment by default should be entered against Duane A. Woodman as trustee for Garden

Valley Investments.

On April 10, 2009, the United States and the El Dorado County Tax Collector filed a

stipulation as to the priority of the interest of the Tax Collector, and the Court so ordered.

(Docket No. 84.) The United States and the El Dorado County Tax Collector shall submit a

proposed order of distribution after the sale. On June 23, 2008, the California Franchise Tax

Board filed a disclaimer of its interest in the subject property. (Docket No. 53.) 

The United States in this action is enforcing a judgment obtained in a previous action

against Elwyn S. Dubey and Jeannine M. Dubey. United States v. Dubey, No. S-94-0417-

GEB-PAN (E.D. Cal., December 21, 1998). 

IT IS HEREBY ORDERED AND ADJUDGED THAT judgment is hereby entered in

favor of the United States and against Elwyn S. Dubey and Jeannine M. Dubey. The

transfers of the property identified above from Elwyn S. Dubey and Jeannine M. Dubey are

hereby set aside as fraudulent and void. The United States is entitled to enforce its tax and

judgment liens against the subject property, which will be sold pursuant to further order of

this Court. 

 IT IS HEREBY ORDERED AND ADJUDGED THAT judgment by default is hereby

entered in favor of the United States and against Garden Valley Investments, which has no

interest in the subject property. 

The United States may recover its costs of this action from Elwyn S. Dubey and

Jeannine M. Dubey.

IT IS SO ORDERED.

Dated: August 28, 2009 /s/ John A. Mendez_______

John A. Mendez

United States District Judge

Case 2:07-cv-02372-JAM-CKD Document 120 Filed 08/31/09 Page 2 of 2