Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_22-cv-00960/USCOURTS-caed-2_22-cv-00960-11/pdf.json

Parties Involved:
Bill H. Brooke
Defendant
Estate of Shirley J. Brooke
Defendant
Lori J. Scott
Defendant
United States of America
Plaintiff

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Judgment 

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DAVID A. HUBBERT 

Deputy Assistant Attorney General 

CHRISTIAN MEJIA 

Trial Attorney, Tax Division 

U.S. Department of Justice 

P.O. Box 683 

Washington, D.C. 20044 

202-305-7548 (v) 

202-307-0054 (f) 

Christian.Mejia@usdoj.gov 

Counsel for the United States of America 

UNITED STATES DISTRICT COURT 

EASTERN DISTRICT OF CALIFORNIA 

United States of America, 

Plaintiff, 

v. 

Bill H. Brooke; Estate of Shirley J. Brooke; 

Lori J. Scott, Shasta County Treasurer-Tax 

Collector,

 

 Defendants. 

No. 2:22-CV-00960-KJM-CSK 

JUDGMENT 

JUDGMENT is hereby entered on the complaint for the above-captioned action as 

follows: 

1. Judgment is entered in favor of the United States and against Bill H. Brooke. 

2. Bill H. Brooke is liable for unpaid federal tax liabilities for the 1984, 1986, 1987, 

1988, and 1989 tax years, for $1,146,177.03, as of December 18, 2023, less any subsequent 

payments or credits, plus statutory interest, penalties, and other statutory additions, as provided by 

law, which continue to accrue until the judgment is paid in full. 

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Case 2:22-cv-00960-DC-CSK Document 60 Filed 09/23/24 Page 1 of 2
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Judgment 

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3. The United States has valid and subsisting federal tax liens for the assessments 

described in paragraph 2, above, against the property and rights to property of Bill H. Brooke, 

including the Subject Property at 10680 Swede Creek Road, Palo Cedro, CA 96073. 

4. Bill H. Brooke is the sole owner of the Subject Property. 

5. The United States is entitled to enforce its federal tax liens against the Subject 

Property by the sale of the Subject Property. 

6. Each party shall bear their own respective costs and fees with respect to this 

litigation. 

IT IS SO ORDERED. 

DATED: September 19, 2024. 

Case 2:22-cv-00960-DC-CSK Document 60 Filed 09/23/24 Page 2 of 2