Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_07-cv-00466/USCOURTS-caed-2_07-cv-00466-4/pdf.json

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

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28 STIPULATION -1-

McGREGOR W. SCOTT

United States Attorney

PAUL S. HAM

Trial Attorney, Tax Division

United States Department of Justice

P.O. Box 683, Ben Franklin Station

Washington, DC 20044-0683

Telephone: (202) 307-6421

Facsimile: (202) 307-0054

Attorneys for the United States of America

UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA

Plaintiff,

v.

MARGARET REMEDIOS; ROBERT HOGUE (or

his successor trustee), as trustee of the Sicnarf

Trust; STATE OF CALIFORNIA FRANCHISE

TAX BOARD; and BANK OF AMERICA

NATIONAL TRUST AND SAVINGS

ASSOCIATION, 

Defendants. 

Civil No. 2:07-cv-00466-GEB-DAD

STIPULATION BETWEEN THE

UNITED STATES AND STATE OF

CALIFORNIA FRANCHISE TAX

BOARD, and [Proposed] ORDER

Plaintiff United States of America and defendant State of California Franchise Tax Board

(“FTB”), through their respective attorneys, hereby agree and stipulate as follows:

1. The United States has made assessments against defendant Margaret Remedios for her

outstanding federal income (Form 1040) tax liabilities, plus penalties and interest, for 1998, 2000, 2001,

and 2003. The FTB has made assessments against Margaret Remedios for her outstanding state income

tax liabilities, plus penalties and interest, for 1996, 1997, and 1998. 

2. The United States’ and FTB’s tax liens, both arising from the assessments described in

paragraph 1, above, attach to parcels of real property which are particularly described as follows

(“subject property”):

Case 2:07-cv-00466-GEB-DAD Document 21 Filed 09/11/07 Page 1 of 2
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28 STIPULATION -2-

Lot 11, as shown on the map of Western Homes Subdivision, Unit No. 2, recorded July

11, 1973 in Book 14 of Maps at page 38.

3. The United States and the FTB agree that their relative priorities with respect to their tax

liens for the tax periods at issue, which are determined by assessment dates, attach to the subject property

as follows:

Lien Holder Tax Year

United States 1998

FTB 1996, 1997, & 1998

United States 2000, 2001, & 2003

4. Therefore, the United States and the FTB agree that the proceeds generated from any

judicial or voluntary sale of the subject property as related to this action shall be distributed between the

United States and the FTB in the relative order of priority of their tax liens as described in paragraph 3,

above. 

5. The United States and the FTB are to bear their respective costs, including any possible

attorney's fees or other expenses of this litigation. The FTB is hereby dismissed from this action. 

Dated this 10th day of September, 2007.

McGREGOR W. SCOTT

United States Attorney

 /s/ - Paul Ham 

PAUL S. HAM

Trial Attorney, Tax Division

U.S. Department of Justice

Post Office Box 683, Ben Franklin Station

Washington, D.C. 20044

Telephone: (202) 307-6421

Facsimile: (202) 307-0054

(Attorneys for the United States)

Dated this 28th day of August, 2007.

EDMUND G. BROWN, JR.

Attorney General of the State of California

 /s/ - Steven Green 

STEVEN GREEN

Deputy Attorney General

1300 I Street

Sacramento, California 95814

Telephone: (916) 324-5157

Facsimile: (916) 327-2247

(Attorneys for the State of California, 

Franchise Tax Board)

IT IS SO ORDERED.

Dated: September 11, 2007

 

GARLAND E. BURRELL, JR.

United States District Judge

Case 2:07-cv-00466-GEB-DAD Document 21 Filed 09/11/07 Page 2 of 2