Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_12-cv-02316/USCOURTS-caed-2_12-cv-02316-9/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:6502 IRS:Enforcement of tax liens

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UNITED STATES DISTRICT COURT

FOR THE EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Plaintiff,

v.

DONALD R. WHITMAN; CYNTHIA L. 

CHERRY, formerly known as CYNTHIA 

L. WHITMAN; WILLIAM RYAN 

FOWLER, in his capacity as Trustee of 

RUBY TRUST; WHITEWATER, LLC; 

STATE OF CALIFORNIA FRANCHISE 

TAX BOARD,

Defendants.

No. 2:12-cv-2316-MCE-EFB

ORDER

On March 4, 2014, the magistrate judge filed findings and recommendations herein which 

were served on the parties and which contained notice that any objections to the findings and 

recommendations were to be filed within fourteen days. No objections were filed.

The court has reviewed the applicable legal standards and, good cause appearing, 

concludes that it is appropriate to adopt the proposed Findings and Recommendations in full.

Accordingly, IT IS ORDERED that:

1. The proposed Findings and Recommendations filed March 4, 2014, are ADOPTED; 

2. Plaintiff’s motion for default judgment, ECF No. 35, is granted; 

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Case 2:12-cv-02316-MCE-EFB Document 40 Filed 04/16/14 Page 1 of 2
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3. As to Count Eight of the complaint, default judgment is entered in favor of the United 

States and against Donald R. Whitman and Cynthia L. Cherry, and the United States’ tax 

liens encumbering the real property at issue are foreclosed; and 

4. Concurrently with this order, the court approves the proposed order of sale, ECF No. 

35-2. 

Dated: April 15, 2014

Case 2:12-cv-02316-MCE-EFB Document 40 Filed 04/16/14 Page 2 of 2