Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-casd-3_16-cv-02450/USCOURTS-casd-3_16-cv-02450-0/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7403 IRS: Action to Enforce Federal Tax Lien

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IN THE UNITED STATES DISTRICT COURT

FOR THE SOUTHERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Plaintiff,

v.

RAYMOND F. ARCHARD,

Individually, and as Trustee of, THE 

RAYMOND FRANCIS ARCHARD

FAMILY TRUST;

MICHAEL P. DONAHUE, as Trustee 

of, THE MICHAEL P. DONAHUE

AND PATRICIA R. DONAHUE 

FAMILY TRUST;

PATRICIA R. DONAHUE, as Trustee 

of, THE MICHAEL P. DONAHUE 

AND PATRICIA R. DONAHUE 

FAMILY

TRUST;

JAMES ALAN ARCHARD, as Trustee 

of, THE DECLARATION OF TRUST

DATED MAY 5, 1983;

BETTY CORRINE ARCHARD, as

Trustee of, THE DECLARATION OF 

TRUST DATED MAY 5, 1983; 

SAN DIEGO COUNTY TREASURER;

LAKESIDE WATER DISTRICT; and

Case No. 3:16-cv-02450-L-KSC

ORDER GRANTING JOINT 

MOTION STIPULATING TO 

LIEN PRIORITY BETWEEN THE 

UNITED STATES AND SAN 

DIEGO COUNTY TREASURERTAX COLLECTOR

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CACH, LLC.

Defendants.

Having considered the Joint Motion Stipulating to Lien Priority between 

the United States and San Diego County Treasurer-Tax Collector, the 

record contained herein, and for good cause shown, IT IS HEREBY 

ORDERED THAT:

1. The Joint Motion is GRANTED;

2. The San Diego County Treasurer-Tax Collector’s liens for real 

property taxes, if any, in the real property that is the subject of this 

action (the “Subject Property”) are senior to any decree, judgment, 

obligation, or other interest obtained by the United States in this 

action;

3. San Diego County Treasurer-Tax Collector and its counsel are

excused from further participation in this action and the lack of 

participation shall not affect the interest that the San Diego County 

Treasurer-Tax Collector has in the Subject Property; and

4. Each party shall bear its own costs and fees, including any 

attorneys’ fees, incurred with respect to this litigation.

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IT IS SO ORDERED.

Dated: April 6, 2017

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