Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_12-cv-02316/USCOURTS-caed-2_12-cv-02316-3/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:6502 IRS:Enforcement of tax liens

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IN THE UNITED STATES DISTRICT COURT

FOR THE EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Plaintiff, No. 2:12-cv-2316-MCE-EFB

vs.

DONALD R. WHITMAN; 

CYNTHIA L. CHERRY, formerly known as 

CYNTHIA L. WHITMAN; WILLIAM

RYAN FOWLER, in his capacity as Trustee of

RUBY TRUST; WHITEWATER LLC; 

STATE OF CALIFORNIA FRANCHISE 

TAX BOARD,

Defendants. ORDER

__________________________________/

Plaintiff’s motion for entry of default judgment against defendant Cynthia L.

Cherry, formerly known as Cynthia L. Whitman (“Cherry”) on Claims Two and Three of

plaintiff’s complaint was submitted without oral argument by the magistrate judge after further

briefing on April 8, 2013. The matter was referred to a United States Magistrate Judge pursuant

to Local Rule 302(c)(19) and 28 U.S.C. § 636(b)(1). 

On May 14, 2013, the magistrate judge filed findings and recommendations

herein which contained notice to the parties that any objections to the findings and

recommendations were to be filed within fourteen days. No objections were filed.

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The court has reviewed the file and finds the findings and recommendations to be

supported by the record and by the magistrate judge’s analysis. Accordingly, IT IS HEREBY

ORDERED that:

1. The findings and recommendations filed May 14, 2013, are adopted in full;

2. Plaintiff’s motion for default judgment against defendant Cynthia L. Cherry,

formerly known as Cynthia L. Whitman, on Counts Two and Three of plaintiff’s complaint is 

granted; 

3. As to Count Two of the complaint, default judgment is entered in favor of the

United States and against Cherry in the amount of $30,937.85 for Cherry’s individual income tax

liabilities, plus interest as provided by 28 U.S.C. § 1961(c) and 26 U.S.C. § 6621 from March 1,

2013; and

4. As to Count Three of the complaint, default judgment is entered against

Cherry in the amount of $2,324.39 for Cherry’s 2004 joint federal income tax liabilities, plus

interest as provided by 28 U.S.C. § 1961(c) and 26 U.S.C. § 6621 from March 1, 2013.

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