Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_14-cv-00838/USCOURTS-caed-1_14-cv-00838-7/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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CAROLINE D. CIRAOLO 

Acting Assistant Attorney General 

 

NITHYA SENRA, #291803 

Trial Attorney, Tax Division 

U.S. Department of Justice 

P.O. Box 683 

Washington, D.C. 20044 

202-307-6570 (v) 

202-307-0054 (f) 

Nithya.Senra@usdoj.gov 

Counsel for Plaintiff

BENJAMIN B. WAGNER 

United States Attorney 

Of Counsel

UNITED STATES DISTRICT COURT 

EASTERN DISTRICT OF CALIFORNIA 

UNITED STATES OF AMERICA, 

Plaintiff, 

v. 

JULIAN CARRANZA; GARY HESTER 

AS EXECUTOR OF THE ESTATE OF 

RUTH HESTER; ROCKLAND PACIFIC 

FINANCIAL INC.; TULARE COUNTY 

TREASURER; LINDSAYSTRATHMORE IRRIGATION 

DISTRICT; DENNIS WRIGHT DBA 

CENTRAL BUSINESS BUREAU; 

ATANACIO RODRIGUEZ DBA ROAD 

RUNNERS TRANSPORT; STANLEY 

TULCHIN ASSC. WESTERN, 

INC.;BERTHA CARRANZA; STATE OF 

CALIFORNIA, EMPLOYMENT 

DEVELOPMENT DEPARTMENT; 

STATE OF CALIFORNIA, FRANCHISE 

TAX BOARD; and PEOPLE OF THE 

STATE OF CALIFORNIA, TULARE 

COUNTY, 

Defendants. 

Case No. 1:14-cv-00838-KJM-GSA 

ORDER APPROVING STIPULATION 

FOR ENTRY OF JUDGMENT 

Case 1:14-cv-00838-KJM-GSA Document 61 Filed 07/17/15 Page 1 of 2
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Plaintiff, the United States of America (“United States”), and defendants Julian Carranza 

and Bertha Carranza (“the Carranzas”), have jointly filed a Stipulation regarding the entry of 

judgment against Julian Carranza in this action, and the entry of a proposed order of sale. 

Pursuant to the Stipulation between the parties, IT IS HEREBY ORDERED: 

(1) The Stipulation between the United States and the Carranzas is hereby approved; 

(2) As of March 31, 2015, Julian Carranza is indebted to the United States for 

outstanding federal tax liabilities in the amount of $234,550.42. The Clerk of the Court is 

directed to enter judgment in favor of the United States and against Defendant Julian Carranza 

for the United States’ first claim of relief to reduce tax assessments against Julian Carranza to 

judgment in the amount of $234,550.42, together with interest from the date of March 31, 2015, 

in accordance with 28 U.S.C. § 1961(c)(1) and 26 U.S.C. §§ 6601, 6621, and 6622 until the 

liabilities are fully paid. 

(3) The United States has a perfected lien interest in all property and rights to 

property belonging to defendant Julian Carranza, including the Subject Property, as of the date of 

each tax assessment described in paragraphs 14 and 15 of the First Amended Complaint or 

acquired thereafter. The Clerk of Court is directed to enter judgment accordingly. 

(4) The United States and defendants Julian Carranza and Bertha Carranza shall each 

bear their own costs and attorney’s fees associated with this litigation. 

IT IS SO ORDERED.

DATED this 17th day of July, 2015. 

 

 

Case 1:14-cv-00838-KJM-GSA Document 61 Filed 07/17/15 Page 2 of 2