United States v. Dracopoulos

1 2 3 4 5 6 7 8 UNITED STATES DISTRICT COURT 9 NORTHERN DISTRICT OF CALIFORNIA 10 San Francisco Division 11 UNITED STATES OF AMERICA, Case No. 21-cv-09623-LB 12 Plaintiff, ORDER PARTLY GRANTING PLAINTIFF’S MOTION FOR 13 v. SUMMARY JUDGMENT AND DENYING DEFENDANT’S CROSS 14 PETER DRACOPOULOS, et al., MOTIONS FOR SUMMARY JUDGMENT 15 Defendants. Re: ECF Nos. 53, 59 16 17 INTRODUCTION 18 Plaintiff United States of America sued defendant Peter Dracopoulos pursuant to

26 U.S.C. §§ 19

7401 and 7403 to reduce tax assessments to judgment and foreclose tax liens on Mr. Dracopoulos’s 20 principal…