Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_01-cv-02301/USCOURTS-caed-2_01-cv-02301-6/pdf.json

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

---

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

AMENDMENT TO 

ORDER OF SALE - 1 -

McGREGOR W. SCOTT

United States Attorney

PAUL S. HAM

JUSTIN S. KIM

Trial Attorneys, Tax Division

United States Department of Justice

P.O. Box 683, Ben Franklin Station

Washington, DC 20044-0683

Telephone: (202) 307-6421

Telephone: (202) 307-0977

Facsimile: (202) 307-0054

E-mail: paul.s.ham@usdoj.gov

E-mail: justin.s.kim@usdoj.gov

Attorneys for the United States of America

UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES,

Plaintiff,

v.

J. LEONARD PADILLA, NELLY PATINO,

ROSE MORENO-PADILLA, et al.,

 Defendants.

Civil No. 2:01-CV-02301-DFL-GGH

AMENDMENT TO 

ORDER OF SALE OF THE NATOMAS 

PROPERTY AND STIPULATION 

BETWEEN THE UNITED STATES 

AND JULIE PADILLA 

Pursuant to the Status Conference which occurred on June 27, 2006, the Court hereby amends the

Order of Sale of the Natomas Property and Stipulation between the United States and Julie Padilla

(“Order of Sale”), entered on April 24, 2006, as follows:

1. William C. Farley (“Farley”)* is appointed in this action to sell the Natomas

Property, in its entirety, and shall act as a fiduciary to the current titled owners of the Natomas Property,

J. Leonard Padilla and Julie Padilla. Farley shall market and endeavor to sell the Natomas Property on

behalf of both J. Leonard Padilla and Julie Padilla. Farley shall be compensated for his services and costs

incurred by J. Leonard Padilla and Julie Padilla, the terms of which will be agreed to by them.

2. Subject to the limitations set forth in the Order of Sale (including the United States’ right

Case 2:01-cv-02301-JAM-GGH Document 200 Filed 07/06/06 Page 1 of 3
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

AMENDMENT TO 

ORDER OF SALE - 2 -

of first refusal if a proposed sale does not fully satisfy its claim against J. Leonard Padilla and Rose

Moreno-Padilla for their unpaid federal tax liabilities, plus penalties and interest), Farley shall deposit the

gross proceeds generated from any sale of the Natomas Property, before any deductions, to the Court’s

Registry by depositing a check in that amount payable to the United States District Court with the

notation “USDC Civil No. 2:01-CV-02301-DFL-GGH,” along with a copy of this Order, with: 

The Clerk of Court

United States District Court

Eastern District of California

501 “I” Street

Sacramento, CA 95814

Pending receipt of the gross proceeds of the sale by the Court’s Registry and confirmation of the sale by

the Court, the gross proceeds shall be distributed as set forth in the Order of Sale. 

3. No other amendments to the Order of Sale are made and all provisions of the Order of

Sale shall remain in effect, including the time frame in which the Natomas Property may be sold and the

agreement by Julie Padilla of her liability to the United States if the Natomas Property is not sold within

such time.

IT IS SO ORDERED.

Dated: July 6, 2006 /s/ David F. Levi 

DAVID F. LEVI

CHIEF JUDGE

UNITED STATES DISTRICT COURT

* The court has removed the reference to Farley as “trustee” on the view that this creates

ambiguity. 

Presented and agreed to (before the court’s changes) by:

McGREGOR W. SCOTT

United States Attorney

 /s/ - Paul Ham 

PAUL S. HAM

Trial Attorney, Tax Division

United States Department of Justice

P.O. Box 683, Ben Franklin Station

Washington, DC 20044-0683

(Attorneys for the United States of America)

 /s/ - Peter Brixie 

PETER BRIXIE

Law Offices of Peter Brixie

410 Twelfth Street, Suite 1 

Sacramento, CA 95814

(Attorney for Julie Padilla)

Case 2:01-cv-02301-JAM-GGH Document 200 Filed 07/06/06 Page 2 of 3
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

AMENDMENT TO 

ORDER OF SALE - 3 -

 /s/ - William Farley 

WILLIAM C. FARLEY

______________________________

J. LEONARD PADILLA

Case 2:01-cv-02301-JAM-GGH Document 200 Filed 07/06/06 Page 3 of 3