Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_08-cv-01349/USCOURTS-caed-1_08-cv-01349-13/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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IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, )

)

Plaintiff, )

)

v. )

)

FRANK A. VACANTE, UTE VACANTE aka )

UTE BELEW, CENTRAL VALLEY )

INSURANCE SERVICES, INC., INSTANT )

SERVICES, INC., PACIFIC BELL )

DIRECTORY, STANISLAUS COUNTY TAX )

COLLECTOR, EVERETT J. RODRIGUES )

AS TRUSTEE OF THE RODRIGUES FAMILY )

1996 TRUST, WILLIE JEAN RODRIGUES AS )

TRUSTEE OF THE RODRIGUES FAMILY )

1996 TRUST, WASHINGTON MUTUAL )

BANK, AS ASSIGNEE OF AMERICAN )

SAVINGS BANK, BENEFICIAL CALIFORNIA, )

INC., NEW CENTURY MORTGAGE CORP., )

STATE OF CALIFORNIA FRANCHISE TAX )

BOARD, UNION BANK OF CALIFORNIA, )

NORTHERN CALIFORNIA COLLECTION )

SERVICE, INC., TURLOCK IRRIGATION )

DISTRICT, MERCED COUNTY TAX )

COLLECTOR, TERRY L. BLAKE DBA BLAKE )

ELECTRIC, DEUTSCHE BANK NATIONAL )

BANK TRUST COMPANY FKA BANKERS )

TRUST, )

 )

Defendants. )

 )

Civil No. 08-CV–01349-OWW-DLB

ORDER GRANTING IN PART AND

DENYING IN PART THE UNITED

STATES’ MOTION FOR PARTIAL

SUMMARY JUDGMENT (Doc. 119),

DENYING DEFENDANTS FRANK

AND UTE VACANTES’ MOTION FOR

SUMMARY JUDGMENT (Doc. 105),

AND DENYING DEFENDANTS

FRANK AND UTE VACANTES’

MOTION TO DISMISS (Doc. 124)

For the reasons stated in the Court’s Memorandum Decision of May 20, 2010 (Doc.

167), 

IT IS HEREBY ORDERED THAT the United States’s Motion For Partial Summary

Judgment (Doc. 119), is GRANTED in part and DENIED in part. 

IT IS FURTHER ORDERED THAT the United States’ Motion For Partial Summary

Judgment is GRANTED in so far as it seeks to reduce to judgment the federal income tax

liabilities for Frank and Ute Vacante for tax years 2000 and 2004.

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Case 1:08-cv-01349-AWI-DLB Document 176 Filed 05/27/10 Page 1 of 2
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IT IS FURTHER ORDERED THAT when the Clerk enters final judgment in this

action, Judgment shall be entered in favor of the United States and against Frank and Ute

Vacante, jointly and severally, in the amount of $11,360.75, plus interest accruing after

December 1, 2009, pursuant to 26 U.S.C. § 6601, 6621, and 6622, and 28 U.S.C. § 1961(c)

until paid, for the unpaid balance of federal income tax liabilities for the tax years ending

December 31, 2000, and December 31, 2004.

IT IS FURTHER ORDERED THAT the United States’ Motion For Partial Summary

Judgment is DENIED in so far as it seeks to reduce to judgment assessments against

Frank Vacante for Form 941 Employment Tax Liabilities for the tax periods ending June 30,

1993, September 30, 1993, December 31, 1993, March 31, 1994, June 30, 1994,

September 30, 1994, and December 31, 1994.

IT IS FURTHER ORDERED THAT the United States’ Motion For Partial Summary

Judgment is DENIED in so far as it seeks to reduce to judgment assessments against

Frank Vacante for Form 940 FUTA Tax Liabilities for the tax periods ending December 31,

1993, and December 31, 1994.

IT IS FURTHER ORDERED THAT Defendants Frank and Ute Vacantes’ Motion for

Summary Judgment (Doc. 105) is DENIED in its entirety.

IT IS FURTHER ORDERED THAT Defendants Frank and Ute Vacantes’ Motion to

Dismiss (Doc. 124) is DENIED in its entirety.

IT IS SO ORDERED.

Dated: May 26, 2010 /s/ Oliver W. Wanger 

emm0d6 UNITED STATES DISTRICT JUDGE

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