Shearer

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF CALIFORNIA 10 UNITED STATES OF AMERICA, No. 2:12-cv-02334-DJC-DB Plaintiff, v. ORDER

L. RICHARD SHEARER, et al.,

Defendants. 16 Defendant Diane Shearer is seeking reconsideration of the Court’s denial of her prior Motion to Set Aside Partial Summary Judgement (“Motion to Set Aside”), which alleged that newly discovered evidence showed that the amount of judgement was erroneous, and that the Government had committed fraud and/or misconduct. Defendant Shearer now brings the present motion contending that this Court committed error in denying the Motion to Set Aside. (ECF No. 148.) For the reasons below, Defendant’s Motion for Reconsideration is DENIED. I. Background On September 11, 2012, Plaintiff brought this suit following the disposition of a criminal matter which determined that Defendant Richard L. Shearer had engaged in a scheme to conceal income from the Internal Revenue Service (“IRS”) through a series of sham…