Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_22-cv-01962/USCOURTS-caed-2_22-cv-01962-11/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

FOR THE EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Plaintiff,

v.

MARK LYNN BRYAN, et al.,

Defendants.

No. 2:22-cv-1962 DJC AC

ORDER

The matter was referred to a United States Magistrate Judge pursuant to Local 

Rule 302(c)(19).

On March 7, 2024, the Magistrate Judge filed findings and recommendations 

herein which were served on all Parties and which contained notice to all Parties that 

any objections to the findings and recommendations were to be filed within twentyone days. (ECF No. 137.) No Party has filed objections to the findings and 

recommendations.

The Court has reviewed the file and finds the findings and recommendations to 

be supported by the record and by the Magistrate Judge’s analysis. Accordingly, IT IS 

HEREBY ORDERED that:

1. The findings and recommendations filed March 7, 2024 (ECF No. 137) are 

ADOPTED in full;

Case 2:22-cv-01962-DJC-AC Document 146 Filed 05/02/24 Page 1 of 2
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2. The United States’ Motion for Default Judgement Against Citibank South 

Dakota, N.A. and Chase Manhattan Bank USA, N.A. (ECF No. 126) is GRANTED;

3. Judgment is entered in favor of the United States of America against Chase 

Manhattan Bank USA, N.A., and that, pursuant to 26 U.S.C. § 7403(c), Chase 

Manhattan Bank USA, N.A. has no interest in the Subject Property and is not 

entitled to the proceeds of any sale of the Subject Property (defined in the 

United States’ First Amended Complaint, ECF No. 76 at ¶¶ 1, 5-6); 

4. Judgment is entered in favor of the United States of America against Citibank 

South Dakota, N.A., and that, pursuant to 26 U.S.C. § 7403(c), Citibank South 

Dakota, N.A. has no interest in the Subject Property and is not entitled to the 

proceeds of any sale of the Subject Property (defined in the United States’ First 

Amended Complaint, ECF No. 76 at ¶¶ 1, 5-6); and

5. As the prevailing party, the United States is entitled to its costs under Fed. R. 

Civ. P. 54(d).

IT IS SO ORDERED.

Dated: May 1, 2024 

Hon. Daniel J. Calabretta

UNITED STATES DISTRICT JUDGE

Case 2:22-cv-01962-DJC-AC Document 146 Filed 05/02/24 Page 2 of 2