Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_05-cv-02176/USCOURTS-caed-2_05-cv-02176-8/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7401 IRS: Tax Liability

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1

UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

2:05-CV-2176-MCE-CMK

Plaintiff,

v. MEMORANDUM AND ORDER

MICHAEL CAREY; LEONE CAREY;

DOUGLAS CARPA and ROBERT

TALBOT (or their successor

trustees), as Trustees of the

RANCH HOLDING TRUST; MICHAEL

BLOOMQUIST (or his successor

trustee), as Trustee of the

HIDDEN MEADOWS HOLDING TRUST;

PAMELA GRAFF; PATRICIA WELCH

(aka PATRICIA KOERNER); STATE

of CALIFORNIA FRANCHISE TAX

BOARD, and STATE of CALIFORNIA

DEPARTMENT of INDUSTRIAL

RELATIONS,

Defendants.

______________________________

MICHAEL CAREY and LEONE CAREY,

Cross Claimants,

v.

UNITED STATES OF AMERICA, and

STATE of CALIFORNIA FRANCHISE

TAX BOARD,

Cross Defendants.

Case 2:05-cv-02176-MCE-CMK Document 98 Filed 03/22/07 Page 1 of 2
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 Because oral argument will not be of material assistance, 1

the Court orders this matter submitted on the briefs. E.D. Cal.

Local Rule 78-230(h). 

2

Through the present action, the United States of America

(“United States”) seeks, inter alia, to foreclose federal tax

liens, plus penalties and interest, against certain real property

as provided by 26 U.S.C. § 7403. This action has been brought

against Michael and Leone Carey (“Careys”); Douglas Carpa and

Robert Talbot (both as trustees of the Ranch Holding Trust);

Michael Bloomquist (as trustee of the Hidden Meadows Holding

Trust); and various other Defendants.1

On May 3, 2006, and May 8, 2006, the Careys filed two

Motions to Enforce Liability of Surety pursuant to Fed. R. of

Civ. P. 65.1. As an initial matter, the Careys’ Motions fail

entirely to comply with this Court’s local rules. See Eastern

Dist. Local Rule 78-230(b). 

In addition, the Carey’s Motions are completely baseless and

without any merit whatsoever in that they direct the Clerk of

this Court to enforce a “surety contract” which does not exist.

Given the procedural and substantive irremediable defects of

these Motions, the Court hereby summarily DENIES both Motions

without leave to amend.

IT IS SO ORDERED. 

Dated: March 22, 2007

_____________________________

MORRISON C. ENGLAND, JR.

UNITED STATES DISTRICT JUDGE

Case 2:05-cv-02176-MCE-CMK Document 98 Filed 03/22/07 Page 2 of 2