Bryan

UNITED STATES DISTRICT COURT

FOR THE EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, No. 2:22-cv-01962-DJC-AC

Plaintiff, v. ORDER MARK LINN BRYAN et al., 14 Defendants.

Plaintiff the United States of America filed this action to reduce to judgment

federal tax assessments against Defendant Mark Linn Bryan and to foreclose federal

tax liens on Defendant’s community property located in Lodi, California on October

31, 2022. (ECF No. 1.) Plaintiff amended its complaint on June 23, 2023, adding

additional claims against Defendant. (ECF No. 76.) Defendant filed a Motion to

Dismiss on July 21 , 2023, arguing that (1) Internal Revenue Service (“IRS”) Delegation Order 5-2 prohibits the IRS from determining his tax liability pursuant to 26 U.S.C. § 6020(b), and (2) the IRS cannot assess taxes against him because he does not deal in alcohol, tobacco, or firearms. (ECF No. 80.) Defendant subsequently filed a second Motion to Dismiss on August 8, 2023, arguing this Court lacks…