USA v. Barron, No. 2:2022cv00361 - Document 27 (E.D. Cal. 2023)

Court Description: ORDER signed by District Judge Troy L. Nunley on 12/4/2023 ADOPTING 26 Findings and Recommendations and GRANTING 21 Motion for Default Judgment. Defendant Ismael Barron is indebted to the United States in the amount of $296,266.86, as of March 20, 2023, less any subsequent payments or credits, plus interest and other statutory additions, pursuant to 26 U.S.C. §§ 6601, 6621, and 6622, and 28 U.S.C. § 1961(c)(1), until the judgment is fully paid. The United States has valid federal tax liens encumbering all property and rights to property of Mr. Barron and Mr. Barron as the personal representative of the Estate of Norma Barron, including, but not limited to, their interest in the Subject Property of this actio n (commonly known as 721 Mokelumne Street, Woodbridge, California, 95258); The federal tax liens against Mr. Barron and Mr. Barron as the personal representative of the Estate of Norma Barron encumbering the Subject Property are foreclosed and the Subject Property shall be sold with the proceeds to be applied to Mr. Barron's outstanding tax liabilities; and The United States may submit a motion and order authorizing the sale of the Subject Property. (Mena-Sanchez, L)