Meredith

ORDER GRANTING' IN PART AND DENYING IN PART DEFENDANTS’ MOTION FOR SUMMARY JUDGMENT

This matter is before the Court on Defendants’ Motion for Summary Judgment. The Court deems this matters appropriate for decision without oral argument. See Fed.R.Civ.P. 78; Local Rule 7.11. After considering all relevant filings from all parties, the Court issues the following decision.

I. Introduction

On July 10, 1998, agents from the Internal Revenue Service (“the IRS”) executed simultaneous searches of two properties owned by plaintiff Lynne Meredith (“Meredith”) pursuant to a court-issued search warrant. Defendants searched Meredith’s home and place of business, located at 16585 Pacific Coast Highway, Sunset Beach, California (the “Sunset Beach property”). Defendants also searched a second residence where Meredith’s daughter, plaintiff Jenifer Meredith (“Jenifer”) resided, located at 16963 Roundhill Drive, Huntington Beach, California (the “Huntington Beach property”). At the time the searches were conducted, plaintiff Gayle Bybee (“Bybee”) resided at the Sunset Beach property. Plaintiff Bernadette Keller (“Keller”), Meredith’s mother, was present at the Sunset Beach property on the day the…