Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_19-cv-02406/USCOURTS-caed-2_19-cv-02406-2/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:6502 IRS:Enforcement of tax liens

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Proposed Order Approving Levy

On Principal Residence

(Case No. 2:19-cv-02406-TLN-CKD)

UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

United States of America, 

 

 Plaintiff.

 

 

 v.

Robert E. O’Neal,

 Defendant.

Case No. 2:19-cv-02406-TLN-CKD

ORDER APPROVING LEVY ON 

PRINCIPAL RESIDENCE

On January 15, 2020, the Court issued an Order to Show Cause, notifying Robert E. 

O’Neal (“O’Neal”) that the United States had petitioned the Court for an order allowing the 

Internal Revenue Service to levy on the real property located at 313 Peach Place, Winters, 

California 95694 (the “Property”). ECF No. 6. The United States sought this Order to Show 

Cause to sell O’Neal’s interest in the Property to satisfy all or part of his unpaid federal tax 

liability. The Order to Show Cause instructed O’Neal to file a written objection to the United 

States’ petition within twenty-five (25) days of the date of the Order to Show Cause.

The record reflects that the United States served its petition on O’Neal along with the 

Order to Show Cause on January 17, 2020. ECF No. 7. No written objection has been filed. 

Accordingly, the Court GRANTS the United States’ petition. ECF No. 1. The Internal Revenue 

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Case 2:19-cv-02406-TLN-CKD Document 10 Filed 11/10/20 Page 1 of 2
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Proposed Order Approving Levy

On Principal Residence

(Case No. 2:19-cv-02406-TLN-CKD)

Service may levy on O’Neal’s interest in the Property to satisfy all or part of his unpaid federal 

tax liability. This may be executed by any authorized officer of the IRS.

IT IS SO ORDERED.

Dated: November 9, 2020

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_____________________________________

CAROLYN K. DELANEY

UNITED STATES MAGISTRATE JUDGE

Case 2:19-cv-02406-TLN-CKD Document 10 Filed 11/10/20 Page 2 of 2