Boyce
United States v. Boyce
Opinion
Lead Opinion
Morrow, J.
ORDER GRANTING PLAINTIFF’S MOTION FOR SUMMARY JUDGMENT AND DENYING JOEL BOYCE’S AND DELYNN BOYCE’S MOTION TO DISMISS
I. BACKGROUND
A. Procedural Background
On January 28, 2013, the United States (“the government”) filed this action against Joel L. Boyce (“Joel”); Delynn E. Boyce (“Delynn”) (collectively “the Boyces”); Perfect Accord Unlimited (“Perfect”); JPMorgan Chase Bank (“Chase”); the State of California Franchise Tax Board; (“FTB”); Bank of America, N.A.; the City of Thousand Oaks; and the Ventura County Tax Collector. 1 The government seeks to reduce federal income tax assessments against Joel Boyce to judgment, to foreclose federal tax liens against all defendants, and to set aside an allegedly fraudulent conveyance of real property by the Boyces to Perfect. 2 The government also asks the court to order the sale of the real *1141 property that is the subject of this action; to determine the interest and priority of Chase, the FTB, Bank of America, the City of Thousand Oaks, and the Ventura County Tax Collector in the property; and to order distribution of the proceeds from the sale of the property accordingly.