Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_04-cv-05475/USCOURTS-caed-1_04-cv-05475-3/pdf.json

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

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1

IN THE UNITED STATES DISTRICT COURT

FOR THE DISTRICT OF ALASKA

UNITED STATES OF AMERICA, 

Plaintiff,

vs.

PRECILLIANO MARTINEZ, et al.,

Defendants.

Case No. CIV F-04-5475 JKS SMS

O R D E R

This is an action by the United States to reduce tax liens to judgment and enforce them

against real property. The Government has moved for summary judgment against Defendants

Preciliano Martinez and Mary Martinez. Docket No. 39. It asks the Court to rule:

that the Martinezes are liable to the United States for the assessments made against

them for the federal tax (Forms 1040, 941, & 940) liabilities, plus penalties and

interest, involving the 1994, 1995, 1996, 1997, 1998, 1999, 2000, and 2001 years as

reflected on the Certificates of Assessments and Payments; that any deeds of trust

held by Kenneth Houston and Frank Martinez to the subject property have been fully

paid and satisfied and, consequently, that they have no interest in the subject

property; and that the United States may foreclose its federal tax liens encumbering

the subject property.

Id. (Mem.) at 21. The motion is unopposed.

As the Court’s informational order of June 29, 2005, indicates, failure by the nonmoving

party to oppose a motion is deemed an admission that the motion is well-taken. Docket No. 38 at 3. 

However, the motion will not be granted unless the Court determines that there are no disputed

issues of material fact and that the moving party is entitled to judgment as a matter of law. Id. 

Defendants, the Martinezes, are represented by counsel. The Court has reviewed the Government’s

motion. It appears to be in the correct form and to be meritorious. The motion was filed on July 1,

Case 1:04-cv-05475-JKS-SMS Document 50 Filed 08/26/05 Page 1 of 2
ORDER 

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2005, giving Defendants ample time to file an opposition or seek an extension of time. 

Accordingly, the Court will grant the Government’s motion.

IT IS THEREFORE ORDERED:

The motion for summary judgment at Docket No. 39 is GRANTED. The parties are

DIRECTED to meet and confer on or before Friday, September 23, 2005, to discuss what must

be done to bring this case to a conclusion. The United States is DIRECTED to file a status report

with the Court, after consultation with the other parties, regarding the fruits of the status conference

on or before Friday, September 30, 2005.

Dated at Anchorage, Alaska, this 25th day of August 2005.

/s/ James K. Singleton, Jr.

JAMES K. SINGLETON, JR. 

United States District Judge 

Case 1:04-cv-05475-JKS-SMS Document 50 Filed 08/26/05 Page 2 of 2