Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_08-cv-01349/USCOURTS-caed-1_08-cv-01349-10/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

EASTERN DISTRICT OF CALIFORNIA

)

UNITED STATES OF AMERICA, )

)

)

)

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Plaintiff, )

)

v. )

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FRANK A. VACANTE, et al., )

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)

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Defendants. )

)

 )

1:08cv01349 OWW DLB

ORDER ADOPTING FINDINGS AND

RECOMMENDATIONS REGARDING

PLAINTIFF’S MOTION FOR DEFAULT

JUDGMENT AGAINST CENTRAL VALLEY

INSURANCE SERVICES, INC., INSTANT

SERVICES, INC., WASHINGTON MUTUAL

BANK, AS ASSIGNEE OF AMERICAN

SAVINGS BANK, BENEFICIAL

CALIFORNIA, INC., NORTHERN

CALIFORNIA COLLECTION SERVICE, INC.,

TURLOCK IRRIGATION DISTRICT AND

DEUTSCHE BANK NATIONAL BANK

TRUST COMPANY FKA BANKERS TRUST

(Document 137)

On February 8, 2010, the Magistrate Judge issued Findings and Recommendations that

Plaintiff’s Motion for Default Judgment be GRANTED. These Findings and Recommendations

were served on all parties appearing in the action and contained notice that any objections were

to be filed within thirty (30) days of the date of service of the order. No objections were filed. 

In accordance with the provisions of 28 U.S.C. § 636 (b)(1)(C), this Court has conducted

a de novo review of the case. Having carefully reviewed the entire file, the Court concludes that

the Magistrate Judge's Findings and Recommendations are supported by the record and proper

analysis. 

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Case 1:08-cv-01349-AWI-DLB Document 154 Filed 03/29/10 Page 1 of 2
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Accordingly, IT IS HEREBY ORDERED that:

1. The Findings and Recommendations issued February 8, 2010, are ADOPTED IN

FULL;

2. Default judgment be entered in favor of the United States and against CVIS for

federal tax liabilities in the amount of $858,794.86 as of December 1, 2009, plus

interest and other statutory additions, as provided by law, that accrue after

December 1, 2009; 

3. Default judgment be entered in favor of the United States and against Instant

Services for federal tax liabilities in the amount of $85,007.68 as of December 1,

2009, plus interest and other statutory additions, as provided by law, that accrue

after December 1, 2009;

4. The interests of Defendants Washington Mutual Bank, Beneficial California, Inc.,

Northern California Collection Service, Inc., Turlock Irrigation District and

Deutsche Bank National Bank Trust Company in the subject properties are

extinguished in favor of the United States in the event that it is successful in

reducing to judgment any tax liabilities against Defendants Frank and Ute Vacante

and/or is successful one or more of its alter ego or successor-in-interest claims;

and

5. Default Judgment be entered in favor of the United States and against Defendants

Washington Mutual Bank, Beneficial California, Inc., Northern California

Collection Service, Inc., Turlock Irrigation District and Deutsche Bank National

Bank Trust Company. 

IT IS SO ORDERED.

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

emm0d6 UNITED STATES DISTRICT JUDGE

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