Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_13-cv-01567/USCOURTS-caed-2_13-cv-01567-3/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,

Plaintiff,

v.

RICHARD A. STIKES, et al.,

Defendants.

No. 2:13-cv-1567-WBS-KJN

ORDER

On November 12, 2014, the magistrate judge filed findings and recommendations (ECF 

No. 32), which were served on the parties and which contained notice that any objections to the 

findings and recommendations were to be filed within fourteen days. No objections were filed.

Accordingly, the court presumes that any findings of fact are correct. See Orand v. 

United States, 602 F.2d 207, 208 (9th Cir. 1979). The magistrate judge’s conclusions of law are 

reviewed de novo. See Britt v. Simi Valley Unified School Dist., 708 F.2d 452, 454 (9th Cir. 

1983).

The court has reviewed the applicable legal standards and, good cause appearing, 

concludes that it is appropriate to adopt the findings and recommendations in full. 

Accordingly, IT IS ORDERED that:

1. The findings and recommendations filed November 12, 2014 (ECF No. 32) are 

ADOPTED; 

Case 2:13-cv-01567-WBS-KJN Document 33 Filed 12/08/14 Page 1 of 2
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2. The United States’ motion for entry of default judgment against defendants California 

Franchise Tax Board; HSBC Finance Corp dba “HFC, Member HSBC Group” and 

“Beneficial, Member HSBC Group”; SureWest Communications fka Roseville 

Telephone Company; and WAHR Financial Group LLC (collectively, the “Defaulted 

Defendants”) (ECF No. 28) is GRANTED; and

3. The Clerk of Court shall enter default judgment in favor of the United States and 

against the Defaulted Defendants, terminating any claim that the Defaulted Defendants 

might have in the Real Property upon foreclosure of the United States’ tax liens, and 

ordering that the Defaulted Defendants are not entitled to any portion of the proceeds 

of a sale of the Real Property.

Dated: December 5, 2014

stik1567.jo

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