Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_02-cv-05141/USCOURTS-caed-1_02-cv-05141-19/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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IN THE UNITED STATES DISTRICT COURT

FOR THE EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, CASE NO. CV-F-02-5141 LJO DLB

Plaintiff, 

vs. SECOND ORDER OF JUDICIAL SALE

JAMES LITTLE, LORNA MARIE LITTLE,

CALIFORNIA FRANCHISE TAX BOARD,

COUNTY OF TULARE, NICKLAS ARTHUR

HOFFMAN, RICHARD N. CAIRNS, JR., 

THOMAS M. CAIRNS, ALLEN CASSELMAN,

as trustee, SHAWN RAY ENTERPRISE, 

NANCY CASSELMAN, Trustee of Alpha Land 

Company, ALLEN TRUSTEE OF ALPHA 

LAND COMPANY, ROBERT HOGUE, Legal 

Trustee of Mount Carmel Trust,

Defendants.

 /

A final judgment was entered by this Court in the above-entitled action, on March 27, 2007,

(Docket no. 173) ordering that the United States’ federal tax liens be foreclosed and that real property

be sold pursuant to 28 U.S.C. § 2001. (Docket No. 190). The United States has now submitted a motion

for a Second Order of Judicial Sale relating to water rights of the taxpayers James and Lorna Little. The

Littles hold shares in the Wallace Ranch Water Company (hereinafter the “Shares”), which entitles

them to water rights to a ditch which flows adjacent their property. The United States contends that the

Shares may not be marketable but may increase the return to the United States if added to the sale of the

Case 1:02-cv-05141-LJO -DLB Document 196 Filed 06/30/08 Page 1 of 2
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real property. Upon good cause shown, the Court here grants the motion.

Accordingly, it is ORDERED as follows:

1. The Internal Revenue Service Property Appraisal and Liquidation Specialist (“PALS”), is

authorized and directed under 28 U.S.C. §§ 2001 to offer for public sale and to sell the Shares. The

United States shall sell the Shares together with the LemonCove Property, identified in the prior Order

of Judicial Sale, without separate payment or minimum bid. The terms and conditions of the prior Order

of Judicial Sale are incorporated here, except as expressly set forth below.

2. The terms and conditions of the sale are as follows:

a. the sale of the Shares shall be free and clear of the interests of James Little and Lorna

Marie Little,

b. notice of the sale shall be published once a week for at least four (4) consecutive weeks

before the sale in at least one newspaper regularly issued and of general circulation in Tulare County,

California and, at the discretion of the Marshal or the PALS, by any other notice deemed appropriate.

The notice shall contain a description of the Shares and shall contain the terms and conditions of sale

in this order of sale; and

c. on confirmation of the sale, the Court will issue an Order conveying the Shares to the

purchaser and directing the Wallace Ranch Water Company to issue the Shares to the name of the

purchaser.

IT IS SO ORDERED.

Dated: June 27, 2008 /s/ Lawrence J. O'Neill 

b9ed48 UNITED STATES DISTRICT JUDGE

Case 1:02-cv-05141-LJO -DLB Document 196 Filed 06/30/08 Page 2 of 2