Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_22-cv-01962/USCOURTS-caed-2_22-cv-01962-3/pdf.json

Parties Involved:
Lori Bryan
Defendant
Mark Linn Bryan
Counter Claimant
Central Mortgage Company
Defendant
Chase Manhattan Bank USA, N.A.
Defendant
Citibank South Dakota, N.A.
Defendant
Phonxay Keokham
Defendant
Lori Martin
Defendant
Mortgage Electronic Registration Systems, Inc.
Defendant
State of California Franchise Tax Board
Defendant
United States of America
Counter Defendant

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Order 1 

DAVID A. HUBBERT 

Deputy Assistant Attorney General 

CONNOR J. PESTOVICH (NM Bar 159189) 

Trial Attorney, Tax Division 

U.S. Department of Justice 

P.O. Box 683 

Washington, D.C. 20044 

Phone: 202-616-2378 

Fax: 202-307-0054 

Connor.Pestovich@usdoj.gov 

Attorney for the United States of America 

IN THE UNITED STATES DISTRICT COURT 

EASTERN DISTRICT OF CALIFORNIA 

UNITED STATES OF AMERICA, 

Plaintiff, 

v. 

MARK LINN BRYAN; LORI BRYAN, 

a/k/a LORI MARTIN, individually and as 

trustee of the LORI M. BRYAN 

SEPARATE PROPERTY REVOCABLE 

TRUST; CENTRAL MORTGAGE 

COMPANY; MORTGAGE 

ELECTRONIC REGISTRATION 

SYSTEMS, INC.; STATE OF 

CALIFORNIA FRANCHISE TAX 

BOARD; PHONXAY KEOKHAM, San 

Joaquin County Treasurer-Tax Collector; 

CITIBANK SOUTH DAKOTA, N.A.; 

CHASE MANHATTAN BANK USA, 

N.A., 

Defendants. 

No. 2:22-cv-01962-KJM-AC 

ORDER APPROVING STIPULATION 

BETWEEN UNITED STATES, CENTRAL 

MORTGAGE COMPANY, AND MORTGAGE 

ELECTRONIC REGISTRATION SYSTEMS, 

INC. (MERS), AND DISMISSING MERS 

FROM CASE 

Plaintiff, the United States of America, and Defendants Central Mortgage Company and 

Mortgage Electronic Registration Systems, Inc. (“MERS”), have jointly filed a Lien Priority and 

Interest in Subject Property Stipulation (ECF No. 53) (“Stipulation”) with regard to the real 

property at issue in this action (“Subject Property”). 

Case 2:22-cv-01962-DJC-AC Document 56 Filed 03/15/23 Page 1 of 2
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Order 2 

In consideration of the Parties’ Stipulation and for good cause shown, the Court 

ORDERS: 

(1) MERS has disclaimed any interest in the Subject Property; 

(2) Given that MERS has disclaimed any interest in the Subject Property, MERS is 

dismissed with prejudice from this case; 

(3) The Stipulation provides that Central Mortgage Company’s interest in the Subject 

Property, by virtue of the deed of trust identified in paragraph 7 of the Stipulation is senior to and 

shall have priority over the United States’ interest in the Subject Property by virtue of the federal 

tax liens identified in Paragraph 6 of the Stipulation and is hereby approved; 

(4) If the Court permits the sale of the Subject Property, the United States shall submit 

to the Court a proposed order of sale consistent with the Stipulation; 

(5) Central Mortgage Company agrees to be bound by the judgment in this case, 

which shall incorporate the terms of the Stipulation; 

(6) The United States, Central Mortgage Company, and MERS shall each bear their 

own costs and attorney’s fees, except the costs incurred in selling the Subject Property, which are 

to be reimbursed from the proceeds of the sale of the Subject Property prior to satisfying the 

outstanding liens on the Subject Property; and 

(7) Central Mortgage Company is excused from further participation in this action, 

including discovery, until, and if, the Court permits the sale of the Subject Property, unless the 

Court orders otherwise. 

IT IS SO ORDERED. 

Dated: March 15, 2023. 

Case 2:22-cv-01962-DJC-AC Document 56 Filed 03/15/23 Page 2 of 2