Riley

UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF CALIFORNIA 10 DONNA RILEY, in her capacity as the No. 1:20-cv-01177-DAD-EPG Treasurer-Tax Collector of Stanislaus County, Plaintiff, ORDER GRANTING DEFENDANT AND

CROSS-CLAIMANT UNITED STATES’

v. MOTION FOR SUMMARY JUDGMENT

AGAINST CROSS-DEFENDANT LLOYD G.

LLOYD G. PLOUTZ, et al., PLOUTZ Defendants. (Doc. No. 81) UNITED STATES OF AMERICA,

INTERNAL REVENUE SERVICE,

18 Cross-Claimant, 19 v.

LLOYD G. PLOUTZ,

21 Cross-Defendant.

23 This matter is before the court on the motion for summary judgment filed by cross- claimant United States of America, Internal Revenue Service (“United States”) against cross- defendant Lloyd G. Ploutz. (Doc. No. 81.) In light of the ongoing public health emergency posed by the COVID-19 pandemic, the pending motion was taken under submission based on the papers. (Doc. No. 83.) For the following reasons, the court will grant the motion. BACKGROUND1 This…