Wanland

UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF CALIFORNIA 10 UNITED STATES OF AMERICA, No. 2:13-cv-02343-KJM-KJN Plaintiff, v. ORDER DONALD M. WANLAND, JR., Defendant. 16 On September 26, 2013, in criminal case 2:09-cr-0008-LKK, a jury in this district found Donald Wanland guilty of twenty-eight counts of tax-related offenses. See ECF No. 90 at 2 (citing United States of America v. Donald M. Wanland, Jr., 2:09-cr-8-LKK, ECF Nos. 263, 266, 301–03, 335–37). In this related civil action, the United States sought a determination that defendant’s federal tax liabilities for certain tax years were not discharged in bankruptcy and also sought to reduce the tax assessments to judgment. See Compl., ECF No. 1. This court granted summary judgment for the United States and entered judgment against Wanland for $1,065,493.30, plus any statutory interest. See ECF Nos. 121, 122. Defendant Wanland has now filed his second motion to alter or amend the judgment, under Rule 59(e), or vacate the…