Weldon

UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

7 CASE NO. 1:18-cv-01318-AWI-SKO UNITED STATES OF AMERICA,

ORDER GRANTING IN PART AND

Plaintiff, DENYING IN PART PLAINTIFF’S

MOTION FOR SUMMARY JUDGMENT

vs.

ORDER DENYING MOTION TO

PAUL WELDON, STATE OF STRIKE

CALIFORNIA FRANCHISE TAX BOARD,

THE COUNTY OF FRESNO, AND THE

CITY OF FRESNO

(Doc. Nos. 55 and 66) Defendants.

15 16

18 19 20 INTRODUCTION Plaintiff United States filed this action on September 25, 2018, pursuant to 26 U.S.C. §§ 7401, 7403 to reduce federal tax assessments against Defendant Paul D. Weldon to judgment and to foreclose federal tax liens on residential property owned by Weldon in Fresno, California. Doc. Nos. 1, 40. The United States now brings a motion for summary judgment pursuant to Rule 56 of the Federal Rules of Civil Procedure on both counts. Doc. No. 55. The motion also appears to seek attorneys’ fees and costs. For the reasons set forth below, the Court will grant the motion in part …