Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_14-cv-00838/USCOURTS-caed-1_14-cv-00838-6/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7403 Suit to Enforce Federal Tax Lien

---

1

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

CAROLINE D. CIRAOLO 

Acting Assistant Attorney General 

 

NITHYA SENRA, #291803 

Trial Attorney, Tax Division 

U.S. Department of Justice 

P.O. Box 683 

Washington, D.C. 20044 

202-307-6570 (v) 

202-307-0054 (f) 

Nithya.Senra@usdoj.gov 

Counsel for Plaintiff

BENJAMIN B. WAGNER 

United States Attorney 

Of Counsel

UNITED STATES DISTRICT COURT 

EASTERN DISTRICT OF CALIFORNIA 

UNITED STATES OF AMERICA, 

Plaintiff, 

v. 

JULIAN CARRANZA; GARY HESTER 

AS EXECUTOR OF THE ESTATE OF 

RUTH HESTER; ROCKLAND PACIFIC 

FINANCIAL INC.; TULARE COUNTY 

TREASURER; LINDSAYSTRATHMORE IRRIGATION 

DISTRICT; DENNIS WRIGHT DBA 

CENTRAL BUSINESS BUREAU; 

ATANACIO RODRIGUEZ DBA ROAD 

RUNNERS TRANSPORT; STANLEY 

TULCHIN ASSC. WESTERN, 

INC.;BERTHA CARRANZA; STATE OF 

CALIFORNIA, EMPLOYMENT 

DEVELOPMENT DEPARTMENT; 

STATE OF CALIFORNIA, FRANCHISE 

TAX BOARD; and PEOPLE OF THE 

STATE OF CALIFORNIA, TULARE 

COUNTY, 

Defendants. 

Case No. 1:14-cv-00838-KJM-GSA 

ORDER STAYING EXECUTION OF 

ORDER OF FORECLOSURE AND 

JUDICIAL SALE 

Case 1:14-cv-00838-KJM-GSA Document 60 Filed 07/17/15 Page 1 of 3
2

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

Plaintiff, the United States of America (“United States”), and defendants Julian Carranza 

and Bertha Carranza (“the Carranzas”), have entered into a settlement agreement to stay the 

execution of the Court’s Order of Foreclosure and Judicial Sale in order to provide the Carranzas 

with an opportunity to privately sell the Subject Property described in paragraph twenty (20) of 

the United States’ First Amended Complaint to fully satisfy the outstanding tax liabilities at issue 

in this litigation. 

Pursuant to the Stipulation between the parties, IT IS HEREBY ORDERED: 

(1) The Order of Foreclosure and Judicial Sale entered by this Court is stayed until 

June 15, 2016, at which point this stay will automatically expire. 

(2) If the Carranzas successfully sell the Subject Property through a private sale or 

otherwise fully satisfy the United States’ federal tax liens at issue in this action prior to June 15, 

2016, then this Court shall be promptly notified. 

(3) At all times until the ultimate disposition of the Subject Property, and consistent 

with the Order of Foreclosure and Judicial Sale, the Carranzas shall take all reasonable steps 

necessary to preserve the Subject Property, including all buildings, improvements, fixtures, and 

appurtenances to the Subject Property, in its current condition, including, without limitation, 

maintaining a fire and casualty insurance policy. They shall neither commit waste against the 

Subject Property nor permit anyone else to do so; 

(4) At all times until the ultimate disposition of the Subject Property, and consistent 

with the Order Foreclosure and Judicial Sale, the Carranzas shall neither do anything that tends 

to reduce the value or marketability of the Subject Property nor cause or permit anyone else to do 

so. They shall not record any instruments, publish any notice, or take any other action (such as 

running newspaper advertisements or posting signs) that may directly or indirectly tend to 

adversely affect the value of the Subject Property or that may tend to deter or discourage 

Case 1:14-cv-00838-KJM-GSA Document 60 Filed 07/17/15 Page 2 of 3
3

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

potential bidders from participating in a public auction, should one ultimately become necessary, 

nor shall they cause or permit anyone else to do so; 

(5) Until the expiration of this stay of execution of the Order of Foreclosure and 

Judicial Sale on June 15, 2016, and within any extension of time granted by the United States to 

facilitate an orderly sale, the Carranzas shall use good faith efforts to sell the Subject Property at 

its fair market value to a bona fide purchaser for value. 

IT IS SO ORDERED.

DATED this 17th day of July, 2015. 

 

 

 

Case 1:14-cv-00838-KJM-GSA Document 60 Filed 07/17/15 Page 3 of 3