Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_05-cv-02176/USCOURTS-caed-2_05-cv-02176-5/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.

----oo0oo----

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

owned by Defendants as provided by 26 U.S.C. § 7403.

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Case 2:05-cv-02176-MCE-CMK Document 80 Filed 10/24/06 Page 1 of 3
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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

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. The

Careys have filed the present Motion demanding formal presentment

of the lien to be foreclosed.1

According to the United States’ Complaint, a delegate of the

Secretary of the Treasury made assessments against the Careys for

unpaid federal income taxes, plus penalties and interest, for the

1995 through 2000 tax years. Gov’t. Compl., ¶ 19. As of

November 18, 2004, there allegedly remains due and owing from the

Careys, jointly and severally, the sum of $6,473,034.57 on the

assessments, plus accrued interest, penalties and other statutory

additions as provided by law. Id. at ¶20. The United States

contends that, to date, the Careys have neglected, failed, or

refused to fully pay to the indebted amounts. Id. at ¶ 21.

Through the present Motion, the Careys appear to be seeking

a formal presentment of the documents supporting the lien held by

the United States. While the Careys insist on the right to have

the formal lien presented, they fail to cite to any legal

authority supporting their request. Additionally, formal

presentments are not referred to by the statutes in which the

United States is seeking payment of the sums allegedly owed.

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Case 2:05-cv-02176-MCE-CMK Document 80 Filed 10/24/06 Page 2 of 3
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3

Although Defendants fail to cite to any authority, the language

of their Motion appears to be drawn from the Uniform Commercial

Code § 3-501. To the extent the foregoing interpretation was

intended by the Careys’, the Court finds the UCC inapplicable. 

Accordingly, Defendants’ Motion for Formal Presentment is DENIED.

IT IS SO ORDERED.

DATED: October 24, 2006

_____________________________

MORRISON C. ENGLAND, JR

UNITED STATES DISTRICT JUDGE

Case 2:05-cv-02176-MCE-CMK Document 80 Filed 10/24/06 Page 3 of 3