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U.S. v. KRUTE

No. CIV S-10-3241-KJM-CMK.

UNITED STATES OF AMERICA, Plaintiff, v. STANLEY R. KRUTE, et al., Defendants.

United States District Court, E.D. California.

January 23, 2012.

Attorney(s) appearing for the Case

United States of America, Plaintiff, represented by Anne E Nelson, GOVT , U.S. Department of Justice.

United States of America, Plaintiff, represented by Lauren Marie Castaldi , United States Department of Justice.

Stanley R. Krute, Defendant, Pro Se.

Siskiyou County, Defendant, represented by Dana Lee Barton , County of Siskiyou.

State of California, Franchise Tax Board, Defendant, represented by Robert Edward Asperger , Office of the Attorney General.

FINDINGS AND RECOMMENDATIONS

CRAIG M. KELLISON, Magistrate Judge.

Plaintiff brings this civil action to reduce outstanding federal tax liens to a judgment and for foreclosure of federal tax liens. Pending before the court is plaintiff's unopposed motion for summary judgment (Doc. 29).

I. BACKGROUND1

The Internal Revenue Service ("IRS") made federal income tax assessments against Krute for the tax years...

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