Boyce

ORDER GRANTING MOTION FOR ENTRY OF JUDGMENT BY STIPULATION

This matter comes before the Court on the State of California Franchise Tax Board’s (“Board”) Motion for Entry of ' Judgment by Stipulation. By order dated May 18, 2001, the Court ordered the Board to respond to the oppositions filed to the motion. Having received the reply, the Court finds this motion is now suitable for determination without oral argument pursuant to Civil Local Rule 7.1(d)(1).

BACKGROUND

Plaintiff the United States of America (the “United States”) filed this action to reduce to judgment certain unpaid tax assessments against Defendants James M. Boyce, Jr., a.k.a. James M. Boyce and Shelley Boyce (collectively referred to as the “Boyces”), and to foreclose on real property located at 577 Sleeping Indian Road in San Diego County. One of the Defendants named in this action is the Board. The Board was named as a Defendant because it is a party that could have an interest in the property. (Complaint ¶ 12.) The United States also named White Rail Company (“White Rail”) as a Defendant because it is a party that could have an interest in the property. (Complaint ¶ 8.) The United States’ third cause of action…