Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_15-cv-02414/USCOURTS-caed-2_15-cv-02414-0/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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Proposed Judgment on First Claim for Relief 1

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CAROLINE D. CIRAOLO

Acting Assistant Attorney General

CHRISTIAN MEJIA

Trial Attorney, Tax Division

U.S. Department of Justice

P.O. Box 683

Washington, D.C. 20044

202-305-7548 (v)

202-307-0054 (f)

Christian.Mejia@usdoj.gov

PHILLIP A. TALBERT

Acting United States Attorney

Eastern District of California

Of Counsel

Attorneys for the United States of America

UNITED STATES DISTRICT COURT 

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, )

)

Plaintiff, )

)

v. )

)

ADELE WOODS BOSTER, in her individual )

capacity, and ADELE WOODS BOSTER, as )

Personal Representative of the Estate of Robert )

William Boster, )

)

Defendants. )

_______________________________________)

Case No. 2:15-CV-02414-TLN-CMK

JUDGMENT ON THE UNITED 

STATES’ FIRST CLAIM FOR 

RELIEF

Pursuant to the stipulation between Plaintiff, the United States of America, and 

Defendant, Adele Woods Boster, individually and as Personal Representative of the Estate of 

Robert William Boster, JUDGMENT is hereby entered on the first claim for relief stated in the 

Complaint as follows: 

Case 2:15-cv-02414-TLN-CMK Document 10 Filed 06/07/16 Page 1 of 2
Proposed Judgment on First Claim for Relief 2

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1. Judgment is entered against Adele Woods Boster, individually and as the Personal 

Representative of the Estate of Robert William Boster, and for the United States in the amount of 

$122, 878.33 for unpaid employment and unemployment tax liabilities, as of March 21, 2016, 

plus statutory interest and other statutory additions as provided by law, which continue to accrue 

until the liabilities are paid in full, pursuant to 28 U.S.C. § 1961(c) and 26 U.S.C. §§ 6601, 6621, 

and 6622. 

2. The United States has valid statutory liens for the unpaid federal employment and 

unemployment taxes that arose pursuant to 26 U.S.C. §§ 6321 and 6322, which attached to all 

property and rights to property belonging to either Adele Woods Boster or the Estate of Robert 

William Boster, including, but not limited to, the two parcels of real property and the mobile 

home located on one of the parcels identified in paragraphs 8 through 10 of the Complaint filed 

in this civil action. 

IT IS SO ORDERED.

Dated: June 6, 2016

Case 2:15-cv-02414-TLN-CMK Document 10 Filed 06/07/16 Page 2 of 2