Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_15-cv-00062/USCOURTS-caed-2_15-cv-00062-2/pdf.json

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

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PROPOSED ORDER 1 

 

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CAROLINE D. CIRAOLO 

Acting Assistant Attorney General 

G. PATRICK JENNINGS 

CHRISTIAN MEJIA 

Trial Attorneys, Tax Division 

U.S. Department of Justice 

P.O. Box 683 

Ben Franklin Station 

Washington, D.C. 20044-0683 

Telephone: (202) 307-6648 

Telephone: (202) 305-7548 

Email: guy.p.jennings@usdoj.gov

Email: Christian.Mejia@usdoj.gov

Benjamin B. Wagner 

United States Attorney 

Eastern District of California 

Of Counsel

IN THE UNITED STATES DISTRICT COURT FOR THE 

EASTERN DISTRICT OF CALIFORNIA 

UNITED STATES OF AMERICA, ) 

 ) 

 Plaintiff, ) 

 ) 

 v. ) 

 ) 

RANDY KENT BARKER, CARL HANS, ) 

NEWPORT CAPITAL RECOVERY ) 

GROUP II, BUILDERS SUPPY, ) 

CANYON OAKS PROPERTY ) 

OWNERS ASSOCIATION, INC., and ) 

BUTTE COUNTY TREASURER, ) 

 ) 

 Defendants. ) 

___________________________________) 

Case No. 2:15-cv-00062 JAM DAD 

ORDER APPROVING STIPULATION 

BETWEEN THE UNITED STATES OF 

AMERICA AND CANYON OAKS 

PROPERTY OWNERS 

ASSOCIATION, INC. 

Plaintiff, the United States of America (“United States”), and defendant Canyon 

Oaks Property Owners Association, Inc. (“Canyon Oaks”), have jointly filed a Stipulation 

regarding Canyon Oaks’ interest in the real property at issue in this action. The 

Case 2:15-cv-00062-JAM-DB Document 34 Filed 08/19/15 Page 1 of 2
PROPOSED ORDER 2 

 

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Stipulation provides that the United States’ federal tax liens have priority over the lien 

recorded by Canyon Oaks. 

 Pursuant to the Stipulation between the parties, IT IS HEREBY ORDERED: 

(1) The Stipulation between the United States and Canyon Oaks 

Property Owners Association, Inc. is hereby approved; 

(2) If the United States succeeds in obtaining from the Court an Order 

of Foreclosure and Judicial Sale of the real property at issue in this action, it shall 

submit to the Court a proposed order of sale consistent with the Stipulation; and 

(3) The United States and Canyon Oaks shall each bear their own 

costs. 

IT IS SO ORDERED. 

DATED this 18th day of August, 2015 

 /s/ John A. Mendez_____________________ 

 UNITED STATES DISTRICT COURT JUDGE 

 

Case 2:15-cv-00062-JAM-DB Document 34 Filed 08/19/15 Page 2 of 2