Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_13-cv-01271/USCOURTS-caed-2_13-cv-01271-2/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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CHRISTIAN MEJIA 

Acting Assistant Attorney General 

CHRISTIAN MEJIA 

BORIS KUKSO 

Trial Attorneys, Tax Division 

U.S. Department of Justice 

P.O. Box 683, Ben Franklin Station 

Washington, D.C. 20044-0683 

Telephone: (202) 305-7548 

Facsimile: (202) 307-0054 

E-mail: Christian.Mejia@usdoj.gov 

 western.taxcivil@usdoj.gov 

BENJAMIN B. WAGNER 

United States Attorney 

Of Counsel 

Attorneys for the United States of America 

UNITED STATES DISTRICT COURT 

EASTERN DISTRICT OF CALIFORNIA 

UNITED STATES OF AMERICA, ) 

 ) 

 Plaintiff, ) 

 ) 

 v. ) 

 ) 

JOHN R. ANDERSON, ET AL., ) 

 ) 

 Defendant. ) 

_______________________________________) 

Case No. 2:13-cv-1271-JAM-EFB 

JUDGMENT ON THE SECOND CLAIM 

FOR RELIEF 

Pursuant to the stipulation between Plaintiff the United States of America and Defendant 

Nancy Green, individually and as a representative of the Estate of John R. Anderson, 

JUDGMENT is hereby entered on the second claim for relief stated in the Complaint as follows: 

1. The United States has valid statutory liens for unpaid federal taxes that arose pursuant to 

26 U.S.C. §§ 6321 and 6322, and attach to all property and rights to property belonging 

Case 2:13-cv-01271-JAM-EFB Document 25 Filed 03/25/16 Page 1 of 2
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to the Estate of Mr. Anderson, including the real property located at 1601 Berkeley Way, 

Sacramento, California, 95819 (“the Berkeley Way Property”). 

2. The United States’ federal tax liens have priority over any and all interests in the 

Berkeley Way Property held by Ms. Green and/or the Estate of John R. Anderson. 

3. It is declared and adjudged that any and all transfers from Mr. Anderson and/or Ms. 

Green are null and void, are to be set aside, and have no effect as to the rights of the 

United States with respect to the Berkeley Way Property. 

4. It is further declared and adjudged that Ms. Green holds only bare legal title of the 

Berkeley Way Property as the nominee, alter ego, and/or fraudulent transferee of Mr. 

Anderson. 

IT IS SO ORDERED. 

Dated: 3/24/2016 /s/ John A. Mendez____________ 

 JOHN A. MENDEZ 

 United States District Court Judge 

Case 2:13-cv-01271-JAM-EFB Document 25 Filed 03/25/16 Page 2 of 2