Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-casd-3_06-cv-02648/USCOURTS-casd-3_06-cv-02648-10/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7401 IRS: Tax Liability

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IN THE UNITED STATES DISTRICT COURT FOR THE

SOUTHERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Plaintiff,

v.

KENDELL LANG, KENDELL LANG, as 

Personal Representative of the ESTATE OF

PATRICIA LANG, CASCADE

PROFESSIONAL TRUST, KENDELL LANG,

Trustee, NATIONAL PROPERTY TRUST,

WHITE MEMORIAL MEDICAL CENTER,

STATE OF CALIFORNIA, FRANCHISE TAX

BOARD,

Defendants.

Civil No. 06-cv-2648-JM-LSP

ORDER GRANTING UNITED STATES’

MOTION FOR CONFIRMATION OF SALE

Before the Court is the United States’ Motion for Confirmation of Sale (the United States’

Motion). In consideration of the United States’ Motion, the Declaration of Steven R. Massel submitted

therewith, any responses thereto, and the record in this case, the Court finds that the sale of the subject

property was conducted in compliance with the applicable law found at 28 U.S.C. §§ 2001-2002, and

that payment was made and accepted in compliance with paragraph 3 of the Order of Foreclosure and

Judicial Sale. Accordingly, it is hereby

ORDERED that the United States’ Motion is GRANTED. It is further 

Case 3:06-cv-02648-JM-WVG Document 95 Filed 12/09/09 Page 1 of 2
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28 - 2 - Civil No. 06-cv-2648-JM-LSP

ORDERED that the sale of the subject property is confirmed. It is further

ORDERED that the IRS shall promptly deliver a deed thereto to the purchasers of the subject

property, Elham and Shahram Rahbari. It is further 

ORDERED that the Clerk is directed to disburse $1,388.73 to the Internal Revenue Service,

 reference #06-CV-2648-JM-LSP, c/o Steven Massel, 24000 Avila Rd., MS: 5905, Laguna Nigel, CA

92677, for the expenses related to the sale of the subject property; it is further 

ORDERED that the Clerk is directed to disburse $8,011.54 to the San Diego County Treasurer -

Tax Collector, reference #264-171-80-00, c/o Steven Massel, 24000 Avila Rd, MS:5905; Laguna Niguel,

CA 92677, for the outstanding property taxes for 2008-2009. The Internal Revenue Service is directed to

deliver the check to the San Diego County Treasurer when it received; it is further 

ORDERED that the Clerk is directed to hold the remaining funds from this sale, $780,599.73, in

the Court’s registry, pending resolution of the issue of priority to these funds.

DATED: December 9, 2009

 Hon. Jeffrey T. Miller

 United States District Judge

Case 3:06-cv-02648-JM-WVG Document 95 Filed 12/09/09 Page 2 of 2