Soliz

UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF CALIFORNIA 10 UNITED STATES OF AMERICA, No. 2:23–cv–001942 CKD Plaintiff, ORDER

v.

MAX SOLIZ SR. et al., Defendants. 16 Plaintiff United States of America (“United States”) brings this action against multiple defendants to foreclose federal tax liens associated with outstanding federal tax debt owed by defendants Max and Judith Soliz (“the Solizes”). ECF No. 1. In an earlier federal action, the Solizes stipulated that they owed $580,225.01 in unpaid income tax (plus interest and penalties) for the years 2002 to 2010, and judgment was entered in favor of the United States. ECF No. 1 at ¶¶ 17-18; ECF No. 1-2 at 2. In the instant action, the United States seeks to foreclose its liens on a parcel of real property located in Grass Valley (the “Alexandra Way Property”). The complaint names the Solizes as defendants, along with three institutional defendants—Sunrun Inc., the California Franchise Tax Board, and Nevada County, California—each of whom allegedly…