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Merkelvach v. U.S., 3:18-cv-00436-MMD-CBC. (2018)

Court: District Court, D. Nevada Number: infdco20181016d77 Visitors: 8
Filed: Oct. 15, 2018
Latest Update: Oct. 15, 2018
Summary: ORDER MIRANDA M. DU , District Judge . This case involves five Internal Revenue Service ("IRS") tax liens ("IRS Liens") 1 against real property located at 2271 Pioneer Trail, Genoa, NV (APN 1319-10-211-014) (the "Property") and owned by the SES Genoa Trust. Before the Court is Plaintiff Jean Merkelvach's motion for preliminary injunction ("Motion") (ECF No. 6). In the Motion, Plaintiff seeks expungement of IRS Liens on the Property. No responses were filed. The Court will grant Plaintiff's
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ORDER

This case involves five Internal Revenue Service ("IRS") tax liens ("IRS Liens")1 against real property located at 2271 Pioneer Trail, Genoa, NV (APN 1319-10-211-014) (the "Property") and owned by the SES Genoa Trust. Before the Court is Plaintiff Jean Merkelvach's motion for preliminary injunction ("Motion") (ECF No. 6). In the Motion, Plaintiff seeks expungement of IRS Liens on the Property. No responses were filed. The Court will grant Plaintiff's Motion on two grounds: Defendants' failure to oppose the Motion and Defendant United States' disclaimer of interest in the Property.

First, Defendants' failure to file points and authorities in response to the Motion constitutes consent to the Motion being granted. LR 7-2(d) ("The failure of an opposing party to file points and authorities in response to any motion, except a motion under Fed. R. Civ. P. 56 or a motion for attorney's fees, constitutes a consent to the granting of the motion."); see also United States v. Hvass, 355 U.S. 570, 574-75 (1958) (holding that local rules have the force of law).

Second, the United States has disclaimed any interest in the Property. (ECF No. 14 at 2 ("The United States disclaims any interest in the real property located at 2271 Pioneer Trail, Genoa, Nevada. . . .").) The Court construes the United States' disclaimer as a notice of non-opposition to the Motion.

It is therefore ordered that Plaintiff's motion for preliminary injunction (ECF No. 6) is granted. The IRS Liens are expunged.

FootNotes


1. The IRS Liens were recorded on the following dates: November 1, 2010; June 23, 2011; June 26, 2012; September 14, 2017; and June 18, 2018. (ECF No. 14 at 2.)
Source:  Leagle

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