Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_12-cv-02316/USCOURTS-caed-2_12-cv-02316-5/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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UNITED STATES DISTRICT COURT 

FOR THE EASTERN DISTRICT OF CALIFORNIA 

UNITED STATES OF AMERICA, 

Plaintiff, 

v. 

DONALD R. WHITMAN; CYNTHIA L. 

CHERRY, formerly known as CYNTHIA 

L. WHITMAN; WILLIAM RYAN 

FOWLER, in his capacity as Trustee of 

RUBY TRUST; WHITEWATER, LLC; 

STATE OF CALIFORNIA FRANCHISE 

TAX BOARD, 

Defendants. 

No. 2:12-cv-2316-MCE-EFB 

ORDER 

Plaintiff’s motion for entry of default judgment came on regularly for hearing before the 

assigned magistrate judge on July 10, 2013. The matter was referred to a United States 

Magistrate Judge pursuant to Local Rule 302(c)(19) and 28 U.S.C. § 636(b)(1). 

 On July 31, 2013, the magistrate judge filed findings and recommendations herein which 

contained notice to the parties that any objections to the findings and recommendations were to be 

filed within fourteen days. No objections were filed. 

 The court has reviewed the file and finds the findings and recommendations to be 

supported by the record and by the magistrate judge’s analysis. 

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Case 2:12-cv-02316-MCE-EFB Document 31 Filed 08/26/13 Page 1 of 2
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Accordingly, IT IS HEREBY ORDERED that: 

 1. The Findings and Recommendations filed July 31, 2013, are adopted in full; 

 2. Plaintiff’s motion for default judgment, ECF No. 22, is granted in part, as follows: 

 a. As to Count One of the complaint, default judgment is entered in favor of the 

United States and against Donald Whitman in the amount of $486,853.17 for Mr. Whitman’s 

1996 through 2001 individual income tax liabilities, plus accrued statutory interest and additions 

under 28 U.S.C. § 1961(c) and 26 U.S.C. § 6621 from May 31, 2013; 

 b. As to Count Three of the complaint, default judgment is entered in favor of 

the United States and against Donald Whitman in the amount of $2,369.81 for Mr. Whitman’s 

2004 joint federal income tax liabilities, plus accrued statutory interest and additions under 28 

U.S.C. § 1961(c) and 26 U.S.C. § 6621 from May 31, 2013; 

 c. As to Count Seven of the complaint, the court determines and adjudges that 

defendants Ruby Trust, Whitewater LLC, and Cynthia Cherry are the fraudulent transferees of 

Donald Whitman and Cynthia Cherry, and the purported transfers of the Subject Property are set 

aside and title returned in the name of Donald R. Whitman and Cynthia L. Cherry; and 

 d. The court determines and adjudges that the United States has valid liens against 

all property and rights to property of Donald Whitman and Cynthia Cherry, including but not 

limited to the Subject Property. 

Case 2:12-cv-02316-MCE-EFB Document 31 Filed 08/26/13 Page 2 of 2