Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_22-cv-01962/USCOURTS-caed-2_22-cv-01962-15/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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UNITED STATES DISTRICT COURT FOR THE 

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, Case No.: 2:22-cv-01962-DJC-AC 

Plaintiff, 

 v. ORDER 

MARK LINN BRYAN, ET AL., 

Defendant. 

On September 24, 2024, the Court issued a Scheduling Order and granted the 

parties fourteen (14) days to file objections. (ECF No. 158.) On October 8, 2024, 

Defendant Mark Linn Bryan filed an Objection to the Court’s Scheduling Order. (ECF 

No. 159.) Defendant argued that he had not waived his demand for a jury trial. Id. 

On October 22, 2024, Plaintiff filed a Response to Defendant’s Objection. (ECF No. 

162.) Therein, Plaintiff conceded that Mr. Bryan is entitled to a trial by jury—but only on 

the United States’ claim to reduce his tax assessments to judgment. Further, Plaintiff 

argued that the remainder of the claims alleged in its First Amended Complaint, ECF 

No. 76, are equitable, and therefore, preclude Mr. Bryan from asserting his right to a 

jury trial as to those claims. Id. 

Case 2:22-cv-01962-DJC-AC Document 164 Filed 10/31/24 Page 1 of 2
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The Court agrees with Plaintiff’s analysis, SUSTAINS IN PART Defendant’s 

Objection, ECF No. 159, and bifurcates the case. Accordingly, the Court MODIFIES its 

Scheduling Order, ECF No. 158, as follows: 

1. The Bench Trial set for 12/1/2025 is VACATED; 

2. A Jury Trial as to Plaintiff’s claim to reduce tax assessments to judgment is 

SET for 12/1/2025 at 8:30 AM in Courtroom 10 before District Judge Daniel 

J. Calabretta. 

3. A Bench Trial as to the remainder of Plaintiff’s claims is SET to immediately 

follow the Jury Trial. 

The remainder of the Court’s Scheduling Order is unchanged. 

IT IS SO ORDERED. 

Dated: October 30, 2024 /s/ Daniel J. Calabretta 

 THE HONORABLE DANIEL J. CALABRETTA 

UNITED STATES DISTRICT JUDGE 

Case 2:22-cv-01962-DJC-AC Document 164 Filed 10/31/24 Page 2 of 2