Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-4_15-cv-05863/USCOURTS-cand-4_15-cv-05863-1/pdf.json

Parties Involved:
Pamela Dela Cruz
Respondent
United States of America
Petitioner

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United States District Court

Northern District of California

UNITED STATES DISTRICT COURT

NORTHERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Plaintiff,

v.

PAMELA DELA CRUZ,

Defendant.

Case No. 15-cv-05863-DMR 

ORDER REQUESTING RESPONSE 

FROM UNITED STATES

Re: Dkt. Nos. 1, 9

On December 21, 2015, the United States filed a Petition for Judicial Approval of an 

administrative levy by the Internal Revenue Service (“IRS”) upon the principal residence of 

respondent Pamela Dela Cruz to satisfy outstanding tax assessments against her for unpaid federal 

income taxes, penalties, interest, and other statutory additions. Docket No. 1. On December 30, 

2015, the court issued a Notice of Hearing and an Order to Show Cause for Dela Cruz to file a 

written objection to the Petition by January 27, 2016. The Notice enumerated the three available

bases for objection, and set a February 11, 2016 hearing date. Docket No. 4.

On January 28, 2016, Dela Cruz filed a written objection. Docket No. 9. Although her

objection was filed one day late, the court will overlook this minor tardiness in light of her pro se 

status. The court construes Dela Cruz’s filing as a request for a continuance of the hearing date to 

May 27, 2016, as well as an assertion of the second basis for objection to the Petition, namely, that 

she has “other assets from which the liability can be satisfied” under 26 C.F.R. § 301.6334-1(d)(2) 

because she believes that she can sell the Subject Property and satisfy her outstanding tax 

assessments. Docket No. 9. 

The United States shall file a response by February 4, 2016 that first addresses the 

request for a continuance of the hearing. Dela Cruz’s requested hearing date is not available. The 

United States shall indicate whether it is amenable to a May 12, 2016 hearing at 11:00 a.m. In 

Case 4:15-cv-05863-DMR Document 10 Filed 01/28/16 Page 1 of 2
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United States District Court

Northern District of California

addition, the United States shall address whether Dela Cruz has raised a genuine issue of material

fact demonstrating that she has other assets from which the liability can be satisfied by means of 

her anticipated funds from the sale of the Subject Property. See 26 C.F.R. § 301.6334-1. The 

United States shall cite any relevant authority in support of its position. 

IT IS SO ORDERED.

Dated: January 28, 2016

______________________________________

Donna M. Ryu

United States Magistrate Judge

Case 4:15-cv-05863-DMR Document 10 Filed 01/28/16 Page 2 of 2