Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_15-cv-00062/USCOURTS-caed-2_15-cv-00062-4/pdf.json

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

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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 EFB 

STIPULATION BETWEEN THE 

UNITED STATES OF AMERICA AND 

CANYON OAKS PROPERTY 

OWNERS ASSOCIATION, INC., 

REQUEST FOR ORDER EXCUSING 

FURTHER PARTICIPATION, and 

ORDER 

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

Oaks Property Owners Association, Inc. (“Canyon Oaks”), stipulate and agree as 

follows, and request an order excusing Canyon Oaks from further participation in the 

litigation. 

Case 2:15-cv-00062-JAM-DB Document 49 Filed 02/18/16 Page 1 of 3
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(1) The United States filed this action to reduce assessments to judgment 

against the primary defendant, Randy Barker, and to enforce the federal tax 

lien against property held in the name of Mr. Barker and located at 3357 

Summit Ridge Terrace, Chico, CA (the “Subject Property”), among other 

claims. 

(2) Canyon Oaks was named as a defendant solely because it has an interest in 

the Subject Property. Specifically, on February 21, 2014, Canyon Oaks 

recorded a lien against Mr. Barker securing the payment of delinquent 

homeowner association fees, penalties, and interest then totaling $1,604.74 

and pertaining to the Subject Property. 

(3) The United States and Canyon Oaks have stipulated that the United States’ 

federal tax liens have priority over the lien recorded by Canyon Oaks. 

(4) The parties estimate that the claim of the United States is likely to exceed 

the value of the Subject Property. 

(5) Mr. Barker is incarcerated and has served burdensome and frivolous 

discovery to Canyon Oaks. The discovery does not pertain to any issue 

actually in dispute in this case. 

(6) Canyon Oaks agrees to be bound by the final judgment in this case, and 

agrees to make reasonable efforts to respond to informal discovery requests 

which are made in good faith, but would like to be excused from further 

participation in the litigation. The United States and Canyon Oaks jointly 

request an order providing that Canyon Oaks need not respond to any 

Case 2:15-cv-00062-JAM-DB Document 49 Filed 02/18/16 Page 2 of 3
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discovery served in this matter and need not otherwise participate in the 

pretrial and trial, unless and until the Court orders otherwise. 

The parties so stipulate and agree. 

 CAROLINE D. CIRAOLO 

 Acting Assistant Attorney General 

Date: February 17, 2016 /s/ G. Patrick Jennings 

 G. PATRICK JENNINGS 

 Trial Attorney, Tax Division 

 U.S. Department of Justice 

 

Date: January 20, 2016 /s/ Darren M. Bevan 

 DARREN M. BEVAN, ESQ. 

 BAYDALINE & JACOBSEN LLP 

 895 University Avenue 

 Sacramento, California 95825-6724 

 Attorneys for Canyon Oaks Prop. Owners Assoc., Inc. 

 Pursuant to the foregoing Stipulation between the parties, 

IT IS HEREBY ORDERED THAT: 

Canyon Oaks need not respond to any discovery served in this matter and is excused 

from further participation in the pretrial and trial, unless and until the Court orders 

otherwise. 

IT IS SO ORDERED. 

DATED this 17th day of February, 2016 

 

 /s/ John A. Mendez_____________________ 

 JOHN A. MENDEZ, 

 UNITED STATES DISTRICT COURT JUDGE 

 

Case 2:15-cv-00062-JAM-DB Document 49 Filed 02/18/16 Page 3 of 3