Bryan

1 2 3 4 5 6 7 8 UNITED STATES DISTRICT COURT 9 FOR THE EASTERN DISTRICT OF CALIFORNIA 10 11 UNITED STATES OF AMERICA, No. 2:22-cv-01962 DJC AC 12 Plaintiff, 13 v. FINDINGS AND RECOMMENDATIONS 14 MARK LYNN BRYAN, et al., 15 Defendants. 16 17 This matter is before the court on plaintiff’s motion for default judgment against two 18 defendants: Citibank South Dakota, N.A. and Chase Manhattan Bank USA, N.A. ECF No. 126. 19 The motion was referred to the undersigned pursuant to E.D. Cal. R. 302(c)(19) and was taken 20 under submission for hearing on the papers. ECF No. 127. For the reasons set forth below, the 21 recommends plaintiff’s motion be GRANTED. 22 I. Relevant Background 23 The United States brought this action on October 31, 2022, to reduce to judgment certain 24 outstanding federal tax assessments against Defendant Mark Linn Bryan and to foreclose federal 25 tax liens on real property commonly known as 10301 Newfield Road, Lodi, CA 95240 (“Subject 26 Property”).1 ECF No. 1. In this suit, the United States was required…