Entra Default Solutions, LLC v. United States
Opinion
trial_court Opinion
1 2 3 4 UNITED STATES DISTRICT COURT 5 NORTHERN DISTRICT OF CALIFORNIA 6 7 ENTRA DEFAULT SOLUTIONS, LLC, Case No. 25-cv-03900-WHO
8 Plaintiff,
ORDER DENYING MOTION TO
9 v. REMAND
10 UNITED STATES OF AMERICA, et al., Re: Dkt. No. 12 Defendants. 11
12 PSG & Associates Management, Inc. and Perla S. Guitierrez (together, “PSG”) move to 13 remand this action, a petition to resolve claims over surplus proceeds from a trustee’s sale 14 (“Petition”), back to the Superior Court of California, County of Contra Costa County. PSG 15 argues that the Petition concerns primarily state law issues and was improperly removed to this 16 court by respondent the Internal Revenue Service (“IRS”). However, removal jurisdiction exists 17 under 28 U.S.C. § 2410. The motion to remand is DENIED.1 18 BACKGROUND 19 Anthony P. Thekkek and Prema P. Thekkek (together, “Thekkeks”) owned many 20 properties, including a property located at 161 Smith Road, Alamo, California 94507 (“Property”). 21 Notice of Removal [Dkt. No. 1] ¶ 3. The IRS and others…