GRANTING UNITED STATES' [PROPOSED] ORDER TO APPEAR OR PLEADMOTION TO SERVE ESTATE BY PUBLICATION; DIRECTIONS TO PARTIES

MAXINE M. CHESNEY, District Judge.

The United States of America, through undersigned counsel, has moved for an order under 28 U.S.C. § 1655 compelling the Estate of Lorraine Caraway, and/or any heirs, legatees, devisees or any person or entity claiming an interest through Lorraine Caraway or her Estate, to appear or plead by a day certain and for leave to serve that order by publication.

BACKGROUND

On September 17, 2008, the United States brought this action to foreclose federal tax liens against a parcel of real property ("subject property") located in San Mateo County, California. The United States sought to foreclose the tax liens and sell the subject property to satisfy, in part, unpaid federal income tax assessments against Defendant Douglas Caraway. The United States submitted a declaration indicating that defendant Douglas Caraway conveyed a 17% interest in the subject property to Lorraine Caraway prior to her death in 2002. See Declaration of Kathryn Clark, ECF 179-1.

Pursuant to 26 U.S.C. § 7403(b), all parties who may claim an interest in the subject property are to be named as a party to the action. The United States failed to name Lorraine Caraway or her estate as a party to this action. Subsequently, the IRS attempted to sell the property at auction pursuant to the Second Amended Judgment and Decree of Sale, however, the purchaser was unable to obtain title insurance because of the 17% interest of Lorraine Caraway. See Declaration of Kathryn Clark, ECF 179-1.

Defendant, Douglas Caraway, filed a Motion for Relief from Order, filed August 12, 2016, which came before the court for hearing on September 23, 2016. After hearing argument, the Court entered an Order on September 23, 2016, ordering the United States to file an amended Complaint adding the Estate of Lorraine Caraway as a party to this action, and to either serve the Estate of Lorraine Caraway or to request service by publication pursuant to 28 U.S.C. § 1655, accompanied by an affidavit in support thereof, and a proposed order.

The United States has filed a First Amended Complaint adding the Estate of Lorraine Caraway as a defendant and a Second Amended Complaint adding the unknown heirs of Lorraine Caraway as defendants. Because Lorraine Caraway died in Sparks, Nevada, Washoe County, Revenue Officer Robert C. Kalman in Reno, Nevada, was asked to research county records to determine if the Estate of Lorraine Caraway was probated since her death in 2002. See ECF 190-1, Lorraine Caraway's death certificate. Revenue Officer Kalman researched records in Washoe County and determined that no probate had been opened for Lorraine Caraway's estate. The United States submitted Revenue Officer Kalman's Declaration in support of its Motion for Leave to Serve the Estate of Lorraine Caraway by Publication, setting forth the above facts as to his investigation.

Before the Court is the United States' Motion for Leave to Serve the Estate of Lorraine Caraway by Publication. For good cause shown, it is hereby ORDERED that:

SO ORDERED.