The United States of America v. Smith et al
Plaintiff: The United States of America
Defendant: Stanton M Smith, Emily B Smith, U.S. Bank Trust N.A., West Coast Servicing, Inc., Express Recovery Services, Inc., Salt Lake County, Utah and Mers
Case Number: 2:2026cv00100
Filed: February 5, 2026
Court: U.S. District Court for the District of Utah
Presiding Judge: Daphne A Oberg
Nature of Suit: Taxes
Cause of Action: 26 U.S.C. ยง 7401 IRS: Tax Liability
Jury Demanded By: None
Docket Report

This docket was last retrieved on February 11, 2026. A more recent docket listing may be available from PACER.

Date Filed Document Text
February 11, 2026 Opinion or Order Filing 8 ORDER TO PROPOSE SCHEDULE - See order for details. Signed by Magistrate Judge Daphne A. Oberg on 02/11/2026. (sg)
February 6, 2026 Filing 7 Summons Issued Electronically as to Stanton M Smith. Instructions to Counsel:1. Click on the document number.2. If you are prompted for an ECF login, enter your 'Attorney' login to CM/ECF.3. Print the issued summons for service. (kop)
February 6, 2026 Filing 6 Summons Issued Electronically as to Emily B Smith. Instructions to Counsel:1. Click on the document number.2. If you are prompted for an ECF login, enter your 'Attorney' login to CM/ECF.3. Print the issued summons for service. (kop)
February 6, 2026 Filing 5 Summons Issued Electronically as to Mers. Instructions to Counsel:1. Click on the document number.2. If you are prompted for an ECF login, enter your 'Attorney' login to CM/ECF.3. Print the issued summons for service. (kop)
February 6, 2026 Filing 4 Summons Issued Electronically as to U.S. Bank Trust N.A.. Instructions to Counsel:1. Click on the document number.2. If you are prompted for an ECF login, enter your 'Attorney' login to CM/ECF.3. Print the issued summons for service. (kop)
February 6, 2026 Filing 3 Summons Issued Electronically as to West Coast Servicing, Inc.. Instructions to Counsel:1. Click on the document number.2. If you are prompted for an ECF login, enter your 'Attorney' login to CM/ECF.3. Print the issued summons for service. (kop)
February 6, 2026 Filing 2 Summons Issued Electronically as to Salt Lake County, Utah. Instructions to Counsel:1. Click on the document number.2. If you are prompted for an ECF login, enter your 'Attorney' login to CM/ECF.3. Print the issued summons for service. (kop)
February 6, 2026 Magistrate Judge Daphne A. Oberg added. Case number will now read 2:26-cv-00100-DAO. Please make changes to document captions accordingly. (kop)
February 5, 2026 Filing 1 COMPLAINT against All Defendants No Fee Required - US Government filed by The United States of America. (Attachments: #1 Civil Cover Sheet, #2 Summons 1, #3 Summons 2, #4 Summons 3, #5 Summons 4, #6 Summons 5, #7 Summons 6) (Watson, Ryan)

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Plaintiff: The United States of America
Represented By: Ryan S. Watson
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Defendant: Stanton M Smith
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Defendant: Emily B Smith
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Defendant: U.S. Bank Trust N.A.
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Defendant: West Coast Servicing, Inc.
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Defendant: Express Recovery Services, Inc.
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Defendant: Salt Lake County, Utah
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Defendant: Mers
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