Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_14-cv-00838/USCOURTS-caed-1_14-cv-00838-2/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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Order on Stipulation 1

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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---GSA 

ORDER APPROVING STIPULATION 

BETWEEN THE UNITED STATES AND 

TULARE COUNTY TREASURER 

 

Case 1:14-cv-00838-KJM-GSA Document 38 Filed 10/16/14 Page 1 of 2
Order on Stipulation 2

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 Plaintiff, the United States of America, and defendant Tulare County Treasurer 

(“County”) have jointly filed a Stipulation regarding Tulare County’s interest in the real property 

at issue in this action. The Stipulation provides that the sale proceeds shall be distributed first to 

the United States to the extent of its costs and expenses of the sale, second to Tulare County to 

satisfy any existing Tulare County secured real property tax liens, and then the balance of such 

sale proceeds distributed to the United States and the remaining Defendants, who have not 

defaulted, in their relative priorities. The Stipulation further provides that Tulare County should 

be excused from further participation in this action and that Tulare County agrees to be bound by 

the judgment in this case. 

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

 (1) The Stipulation between the United States and Tulare County Treasurer is 

hereby approved; 

 (2) If the United States succeeds in obtaining from the Court an Order of 

Foreclosure and Judicial Sale of the real property at issue in this action, it shall submit to the 

Court a proposed order of sale consistent with the terms of that Stipulation; 

 (3) The United States and County shall each bear their own costs; 

 (4) Tulare County Treasurer is excused from further participation in this 

action. 

IT IS SO ORDERED.

DATED: October 16, 2014. 

Case 1:14-cv-00838-KJM-GSA Document 38 Filed 10/16/14 Page 2 of 2