Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_03-cv-01989/USCOURTS-caed-2_03-cv-01989-1/pdf.json

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

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IN THE UNITED STATES DISTRICT COURT

FOR THE EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Plaintiff,

v.

JOSEPH VERNI, et al.,

Defendants.

_____________________________/

CIV. S-03-1989-LKK-PAN-PS

ORDER

This matter was referred to the Honorable Peter A.

Nowinski, United States Magistrate Judge, pursuant to 28 U.S.C.

§§ 636, et seq., and Local Rule 72-302. On July 28, 2005, Judge

Nowinski recommended that default be entered against defendants

Joseph Verni, Juanita Smith and Rich Bellon as trustee of Appy

Acres Trust. No objections to the findings and recommendation

have been filed.

The court has reviewed the file and finds the findings

and recommendations to be supported by the record and by the

Case 2:03-cv-01989-LKK -PAN Document 53 Filed 09/13/05 Page 1 of 2
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magistrate judge's analysis. Accordingly, IT IS HEREBY ORDERED

that:

1. The Findings and Recommendations filed July 28,

2005, are adopted in full;

2. The clerk shall enter default judgment against

defendants Joseph Verni, Juanita Smith and Rich Bellon as trustee

of Appy Acres Trust; and

3. The property is to be sold and the proceeds paid

first to the costs of sale, then to satisfy the superior liens of

the lenders as previously agreed upon by the parties, then to

satisfy in whole or in part the federal tax lien and accrued but

unassessed interest and the balance, if any, to the taxpayers. 

DATED: September 12, 2005.

/s/Lawrence K. Karlton 

 UNITED STATES DISTRICT JUDGE

Case 2:03-cv-01989-LKK -PAN Document 53 Filed 09/13/05 Page 2 of 2