Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_13-cv-02436/USCOURTS-caed-2_13-cv-02436-4/pdf.json

Parties Involved:
Ronald B. Porath
Defendant
Marzella J. Porath
Defendant
United States of America
Plaintiff

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IN THE UNITED STATES DISTRICT COURT 

FOR THE EASTERN DISTRICT OF CALIFORNIA 

UNITED STATES OF AMERICA, ) 

 ) 

 Plaintiff, ) 

 ) 

 v. ) 

 ) 

RONALD B. PORATH and ) 

MARZELLA J. PORATH, ) 

 ) 

 Defendants. ) 

_______________________________________) 

Case No. 2:13-cv-02436-TLN-KJN 

AMENDED ORDER GRANTING 

MOTION FOR ORDER CONFIRMING 

SALE AND DISTRIBUTION OF 

FUNDS 

The United States of America (“United States”) has moved the Court for an order 

confirming the sale of real property located at 2278 Rainbow Road, #27, Meyers, California (the 

“Meyers Property”). The Meyers Property was sold on October 15, 2015 for $92,000.00. Based 

on the United States’ motion, and no opposition having been received, the Court hereby 

GRANTS the United States’ motion and CONFIRMS the sale of the Meyers Property, which is 

legally described as follows: 

“LOT 27, RAINBOW TRACT,” NEAR MYERS, EL DORADO COUNTY, 

CALIFORNIA. 

APN: 035-100-03-200 

Commonly Known As: 2278 Rainbow Road, #27 

 Meyers, CA 

Case 2:13-cv-02436-TLN-KJN Document 30 Filed 06/17/16 Page 1 of 3
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The sale of the Meyers Property is free and clear of any lien or interest of any of the named 

defendants. The Internal Revenue Service shall issue a deed for the Meyers Property to the 

purchasers. 

 IT IS FURTHER ORDERED THAT the clerk is authorized and directed to draw checks 

on the funds deposited in the registry of this court in the principal amount of $92,000.00 plus all 

accrued interest, minus any statutory users fees, payable to the following payees and mail or 

deliver the checks to the payees at the following addresses: 

1. To the Internal Revenue Service (“IRS”) for costs of the judicial sale in the 

amount of $514.79 by check made payable to the “United States Treasury” and mailed to: 

IRS PALS, SA-5209 

c/o Hallie Lipscomb 

4330 Watt Avenue 

Sacramento, CA 95821 

The check shall bear a notation for Tax Parcel No. 035-100-03-200 and Porath. 

2. To El Dorado County, California, for any secured real property tax liens in the 

amount of $1,561.39. The check shall be made payable to “C.L. Rafferty, C.P.A.” and mailed to: 

C.L. Rafferty, C.P.A. 

Tax Collector 

P.O. Box 678002 

Placerville, CA 95667-8002 

The check shall bear a notation for Tax Parcel No. 035-100-03-200. 

3. The remainder to the United States for the federal tax liens against Ronald B. 

Porath and Marzella J. Porath arising out of the IRS assessments of federal income tax liabilities 

against them for the following years: 

a. tax years 2006, 2007, and 2008 against Ronald B. Porath and Marzella J. 

Porath; 

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b. tax year 1999 against Ronald B. Porath and Marzella J. Porath; 

c. tax years 2000, 2001, 2002, 2003 against Ronald B. Porath; and 

d. tax years 2000, 2001, 2002, 2003, 2004, 2005 against Marzella J. Porath, 

by check made payable to the “Department of Justice” and mailed to: 

Tax FLU, Office of Review 

U.S. Dept. of Justice Tax Division 

P.O. Box 310 

Ben Franklin Station 

Washington, D.C. 20044-0310 

The check shall bear a notation for CMN 2011101273. 

IT IS SO ORDERED. 

 Dated: June 16, 2016 

Case 2:13-cv-02436-TLN-KJN Document 30 Filed 06/17/16 Page 3 of 3