Puls v. United States

MEMORANDUM AND ORDER

PECKHAM, District Judge.

Plaintiff brings this action against defendant in order to settle the parties' respective rights in certain residential property located in Hayward, California. Specifically, plaintiff seeks declaratory relief adjudging that certain federal tax liens on the property were discharged by a trustee’s sale and quieting title to the property in plaintiff and, in addition, asks for injunctive relief prohibiting the seizure, levy, and sale of the property by the defendant.

Both plaintiff and defendant have filed motions asking for summary judgment pursuant…