United States v. Vacante

MEMORANDUM DECISION RE DEFENDANTS’ MOTION FOR SUMMARY JUDGMENT (Doc. 105) AND MOTION TO DISMISS (DOC. 124); PLAINTIFF UNITED STATES OF AMERICA’S MOTION FOR PARTIAL SUMMARY JUDGMENT (Doc. 119)

OLIVER W. WANGER, District Judge.

I. INTRODUCTION.

Plaintiff United States filed this action to reduce federal tax assessments to judgment and foreclose federal tax liens on real property on June 10, 2008. The tax assessments at issue are against husband and wife Frank and Ute Vacante and their alleged alter egos, Central Valley Insurance Services, Inc. (“CVIS”), and Instant Services, Inc.

Before the Court…