United States v. Rivera

THIS MATTER comes before the Court on its Memorandum Opinion and Order, filed June 30, 2015 (Doc. 27)("MOO"). The MOO granted summary judgment in favor of Plaintiff United States of America and ordered the judicial sale, pursuant to 26 U.S.C. § 7403(c), of the Sandoval County, New Mexico property that Defendants Robert L. Rivera and Linda K. Rivera own. The MOO having disposed of all claims, the Court now enters final judgment.

IT IS ORDERED that: (i) the Sandoval County, New Mexico property that Defendants Robert L. Rivera and Linda K. Rivera own be subject to judicial sale under 26 U.S.C. § 7403(c); and (ii) final judgment is entered.

/s/_________

UNITED STATES DISTRICT JUDGE
Counsel and parties: Waymon G. DuBose, Jr.
Tax Division
United States Department of Justice
Dallas, Texas

Attorneys for the Plaintiff Robert L. Rivera
Placitas, New Mexico

Pro se Defendant Linda K. Rivera
Placitas, New Mexico

Pro se Defendant Lewis J. Terr
New Mexico Department of Taxation & Revenue
Santa Fe, New Mexico

Attorneys for Defendant New Mexico Department of Taxation and Revenue