Weldon
United States v. Weldon
Opinion
Trial Court Opinion
UNITED STATES DISTRICT COURT
EASTERN DISTRICT OF CALIFORNIA
UNITED STATES OF AMERICA, Case No. 1:18-cv-01318-JLT-SKO
Plaintiff, ORDER DENYING MOTION FOR
RECONSIDERATION
v. (Doc. 98) PAUL D. WELDON, STATE OF CALIFORNIA
FRANCHISE TAX BOARD, THE COUNTY OF
FRESNO, AND THE CITY OF FRESNO
Defendants.
17 The 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 Defendant located at 6519 West Olive Avenue, Fresno, California, 93723 (“the Property”). (Docs. 1, 40.) On January 25, 2023, the Court granted in part and denied in part the United States’ motion for summary judgment, finding that Defendant is indebted to the United States in the amount of $767,041.19 for unpaid federal income tax, interest, and penalties for tax years 2000, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2010, 2012, and 2013, less credits according to proof,…