Bryan

1 2 3 4 5 6 7 UNITED STATES DISTRICT COURT 8 FOR THE EASTERN DISTRICT OF CALIFORNIA 9 10 UNITED STATES OF AMERICA, No. 2:22-cv-01962-DJC-AC 11 Plaintiff, 12 v. ORDER 13 MARK LINN BRYAN et al., 14 Defendants. 15 16 Pending before the Court is Plaintiff United States of America’s Motion to 17 Dismiss Defendant Mark Linn Bryan’s Counterclaims (“Motion”). (ECF No. 139.) For 18 the reasons set forth below, the Court will grant this Motion, and dismiss Defendant’s 19 counterclaims. 20 BACKGROUND 21 Plaintiff filed this action on October 31, 2022, to reduce to judgment federal tax 22 assessments against Defendant and to foreclose federal tax liens on Defendant’s 23 property located in Lodi, California. (ECF No. 1.) Plaintiff filed an amended complaint 24 on June 23, 2023, adding additional claims against Defendant. (ECF No. 76.) 25 On January 24, 2024, Defendant answered Plaintiff’s First Amended Complaint. 26 (ECF No. 133.) In his Answer, Defendant asserted two counterclaims for (1) an 27 injunction against ongoing…