Hill

UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF CALIFORNIA 10 UNITED STATES OF AMERICA, No. 2:17-cv-608-MCE-EFB Plaintiff, v. FINDINGS AND RECOMMENDATIONS MELISSA A. HILL; ZENITH GROUP; TOWN OF PARADISE; and BUTTE COUNTY TREASURER, Defendants. 17 Plaintiff United States of America brings this action to reduce to judgment unpaid tax assessments made against defendant Melissa Hill. The case is before the court on the government’s motions to dismiss counts two and three of the complaint (ECF No. 26) and for summary judgment against defendant Melissa Hill (ECF No. 27) on its remaining claim. For the following reasons, the motions must be granted. I. Background The United States filed this action against defendants Melissa Hill, Zenith Group, Town of Paradise, and Butte County Treasurer. ECF No. 1. The complaint seeks (1) to reduce to 26 Defendants Town of Paradise and Butte County Treasurer were named defendants because they might claim an interest in property subject to a tax…