Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_14-cv-02207/USCOURTS-caed-2_14-cv-02207-1/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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13623341.1 

CAROLINE D. CIRAOLO 

Acting Assistant Attorney General 

G. PATRICK JENNINGS 

Trial Attorney, Tax Division 

U.S. Department of Justice 

P.O. Box 683 

Ben Franklin Station 

Washington, D.C. 20044-0683 

Telephone: (202) 307-6648 

Email: guy.p.jennings@usdoj.gov 

BENJAMIN B. WAGNER 

United States Attorney 

Eastern District of California 

Of Counsel

UNITED STATES DISTRICT COURT 

EASTERN DISTRICT OF CALIFORNIA 

UNITED STATES OF AMERICA, 

Plaintiff, 

v. 

UN SIK KIM; DOO SUN KIM, et al. 

Defendant. 

Case No. 2:14-cv-02207 KJM-CKD 

ORDER TO VACATE PREMISES 

 

 This matter is before the court on the government’s motion to vacate 

premises. ECF No. 31. On October 15, 2015, the court granted the government’s 

unopposed motion for partial summary judgment to enforce a judgment lien against 5533 

Palmdale Way, Sacramento, California, 95842, the former residence of defendants Un 

Sik Kim and Doo Sun Kim. ECF No. 30. The court’s order of sale provided, inter alia, 

that tenants may continue to occupy the property, but only if the tenants pay rent to the 

Internal Revenue Services (IRS) and comply with the terms set out in the order. Id. at 

11, ¶¶ 12–14. If a tenant fails to comply with any of the terms, the order allows the 

government to file a motion requesting removal or ejectment of the tenant. Id. at 12, 

Case 2:14-cv-02207-KJM-CKD Document 35 Filed 03/28/16 Page 1 of 4
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13623341.1 

¶ 15. At the time of the court’s order, the property was not occupied by any tenants. Id. 

at 9 n.3. The order further provides that within seven days, a cover sheet and copy of 

the order shall be personally served on each tenant, other than Un Sik Kim and Doo Sun 

Kim, or, if no such person is available, shall be affixed to the front door, placed in a mail 

slot, or pushed under a front door, as the person making service judges most likely to 

give notice to the occupant. Id. at 12, ¶ 16. 

On February 22, 2016, the government filed the instant motion to vacate 

the premises, as provided by the court’s order of sale. ECF No. 31. Counsel for the 

government submitted a declaration representing that a neighbor informed the 

government that the property is now being occupied by Steven and Lorelei Glatt. 

Jennings Decl. ¶ 2, ECF No. 31-2. Counsel represents that the court’s order of sale was 

delivered to the property, but the Glatts have not contacted the IRS or paid rent as 

provided by the court’s order. Id. The government filed the instant motion to give the 

Glatts and any other occupants due process before the occupants are evicted and the 

property is sold. ECF No. 31-1 at 1. 

Counsel represents in his declaration that he express mailed a copy of the 

motion, a notice of opportunity to state a claim of right to possession, and a claim of right 

to possession form to the Glatts at the 5533 Palmdale Way property. Jennings Decl. 

¶ 4; Certificate of Service, ECF No. 31-6. A Revenue Officer of the IRS filed a 

declaration stating that he personally served a copy of the same documents on the 

Glatts at the 5533 Palmdale Way property on February 23, 2016. Kemp Decl. ¶¶ 3–4, 

ECF No. 34. The notice of opportunity to state a claim of right to possession advises 

that the occupants will be evicted without further hearing by the court unless the 

occupants complete and return the attached claim of right to possession form to the 

court on or before March 11, 2016. ECF No. 31-3 at 2. To date, the court has not 

received any claims of right to possession, so the court decided the government’s motion 

without a hearing. 26 U.S.C. § 7402(a) gives the court authority to enter such orders “as 

may be necessary or appropriate for the enforcement of the internal revenue laws.” 

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13623341.1 

Using that authority and to give effect to its previous order, the court ORDERS the 

following: 

 Steven Glatt, Lorelei Glatt, and every other person occupying the Property 

at 5533 Palmdale Way, Sacramento, California, are ORDERED to vacate and depart 

from the Property, taking with them all of their personal property, no later than 12 

o’clock p.m. (noon) on April 8, 2016.1 

 At any time after noon on April 8, 2016, the United States Marshal for the 

Eastern District of California (including any Deputy United States Marshal and any 

persons requested to assist the United States Marshal) is authorized and directed to 

take all actions necessary to enter the Property, at any time of the day or night, and evict 

and eject all unauthorized persons located there, including Steven Glatt, Lorelei Glatt 

and any other occupants. 

 To accomplish this and to otherwise enforce this Order, the United States 

Marshal is authorized to enter the Property, and any and all structures and vehicles 

located thereon, and to use reasonable force as necessary. 

 When the United States Marshal concludes that all unauthorized persons 

have vacated, or been evicted from, the Property, he shall relinquish possession and 

custody of the Property to the Internal Revenue Service, or its designee. 

 Should any person fail to vacate and depart from the Property, or attempt 

to re-enter onto the Property, such person will be found in contempt of this Court, and 

such contempt may result in a fine, incarceration, or both. 

 No person shall be permitted to return to the Property, or remain thereon, 

without the express written authorization of the United States Marshal, or the Internal 

Revenue Service, or the United States Department of Justice. Unauthorized persons 

who re-enter the Property after April 8, 2016, may be ejected by the United States 

Marshal without further order of the Court. 

 

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 The court has extended the government’s proposed deadline to allow time for the 

occupants to receive notice of this order. 

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13623341.1 

If any personal property is located on the Property when the United States 

Marshal executes this Order, the United States Marshal and/or the Internal Revenue 

Service are authorized to move, remove, store and/or abandon such personal property. 

 Personal property remaining on the Property is deemed forfeited and 

abandoned if it is not removed before April 8, 2016, and the United States Marshal 

and/or the Internal Revenue Service, and their respective representatives and/or 

designees, are authorized to dispose of the personal property in any manner deemed fit, 

including sale. 

 The government shall provide notice of this order to all occupants of the 

Property by hand delivery or by posting the order in a prominent location at the Property, 

with a copy of the order to be mailed to the Property, within seven (7) days after the date 

this order is entered. 

IT IS SO ORDERED. 

Dated: March 28, 2016. 

Case 2:14-cv-02207-KJM-CKD Document 35 Filed 03/28/16 Page 4 of 4