Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-3_07-cv-00537/USCOURTS-cand-3_07-cv-00537-1/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 28:1340 Recovery of Erroneous Refund

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Stip. In Lieu of Further Appearance By

Def. Contra Costa County Tax Collector

(No. C-07-0537-SI) 1

SCOTT N. SCHOOLS (SCSBN 9990)

United States Attorney

JAY R. WEILL (CSBN 75434)

Assistant United States Attorney

Chief, Tax Division

THOMAS MOORE (ASBN 4305-T78O)

Assistant United States Attorney

 9th Floor Federal Building

 450 Golden Gate Avenue, Box 36055

 San Francisco, California 94102

 Telephone: (415) 436-6935

Attorneys for the United States of America

IN THE UNITED STATES DISTRICT COURT FOR THE

NORTHERN DISTRICT OF CALIFORNIA

SAN FRANCISCO DIVISION

UNITED STATES OF AMERICA, )

) No. C-07-0537-SI

Plaintiff, )

)

v. )

) STIPULATION IN LIEU OF

ROBERT G. MATHEWS, et al., ) FURTHER APPEARANCE

) BY DEFENDANT CONTRA 

Defendants. ) COSTA COUNTY TAX

) COLLECTOR 

 )

NOW COMES Plaintiff UNITED STATES OF AMERICA, and Defendants Robert G. Mathews,

Karen Rose Mathews, Michael Stone Mathews and Contra Costa County Tax Collector, by and

through counsel, and hereby stipulate as follows:

1. Defendant Contra Costa County Tax Collector has a tax lien against the subject

real property in the amount of $12,397.84 plus interest and penalties from April 17, 2007 until

paid.

 2. The plaintiff has petitioned this court to reduce to judgment the outstanding

 federal income tax liabilities assessed against defendant Robert G. Mathews, Karen Rose

Mathews and to foreclose its tax liens against the subject real property.

3. The parties hereby stipulate that Contra Costa County Tax Collector need not

further plead or further participate in this matter; that Contra Costa County Tax Collector’s lien

Case 3:07-cv-00537-SI Document 13 Filed 05/10/2007 Page 1 of 2
 Case 3:07-cv-00537-SI Document 14 Filed 05/10/07 Page 1 of 2
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Stip. In Lieu of Further Appearance By

Def. Contra Costa County Tax Collector

(No. C-07-0537-SI) 2

on the subject property shall be preserved as a lien senior to the plaintiff’s federal tax liens and

any claims of defendants Robert G. Mathews, Karen Rose Mathews, Michael Stone Mathews.

4. Should the subject real property be transferred or sold pursuant to any order of this

court, the United States Marshal shall retain from the proceeds of the sale a sufficient amount to

cover the expenses of the sale including the commissions due under 28 U.S.C. § 1921(c) and

including an amount sufficient to cover the expenses of any steps taken to secure or maintain the

real estate pending sale and confirmation by the Court. The remaining funds shall be paid toward

satisfaction of the claims of the parties to this suit in the order and amounts determined by the

court in light of this Stipulation. 

Dated: May 10, 2007 SILVANO B. MARCHESI

County Counsel

/s/ Eric S. Gelston

ERIC S. GELSTON

Deputy County Counsel

Dated: May 9, 2007 /s/ Anita L. Steburg

ANITA L. STEBURG

MOSKOWITZ & CIU, LLP

Attorney for Defendants

Robert G. Mathews

Karen R. Mathews

Michael S. Mathews

SCOTT N. SCHOOLS

United States Attorney

Dated: May 10, 2007 /s/ Thomas Moore

THOMAS MOORE

Assistant United States Attorney

Tax Division

This stipulation is hereby approved by this Court and its terms are so ordered.

Dated: This day of , 2007

 

United States District Judge

Case 3:07-cv-00537-SI Document 13 Filed 05/10/2007 Page 2 of 2

10th May

Case 3:07-cv-00537-SI Document 14 Filed 05/10/07 Page 2 of 2