Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-casd-3_08-cv-01722/USCOURTS-casd-3_08-cv-01722-0/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. )

)

LELAND L. SUN, in his personal capacity; )

LELAND L. SUN as trustee of 2005 LELAND )

L. SUN REVOCABLE TRUST, )

)

 Defendants. )

)

)

Civil No. 08-cv-1722-BTM-WMc

ORDER ON UNITED STATES’ MOTION

FOR ORDER CONFIRMING SALE OF

REAL PROPERTY AND FOR

DISTRIBUTION OF PROCEEDS

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

Motion) [Doc. 19]. In consideration of the United States’ Motion, the Declaration of Steven R. Massel

submitted therewith, 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 Sale. Accordingly, it is hereby 

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

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, Ann P. Vu. It is further

ORDERED that the Clerk is directed to disburse $589.55 to the Internal Revenue Service,

reference #08-cv-1722-BTM-WMc, c/o Steven Massel, 24000 Avila Rd., MS: 5905, Laguna Niguel, CA

92677, for the expenses related to the sale of the Vietta Terrace Property and 1996 Mercedes E320; it is

further

Case 3:08-cv-01722-BTM-WMC Document 20 Filed 04/21/10 Page 1 of 2
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28 Civil No. 08-cv-1722-BTM-WMc - 2 - Order

ORDERED that the Clerk is directed to disburse $1,907.32 to the San Diego County Treasurer -

Tax Collector, reference #309-563-27-00, c/o Steven Massel, 24000 Avila Rd, MS:5905; Laguna Niguel,

CA 92677, for the outstanding property taxes on the Vietta Terrace Property. 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 distribute the remaining funds from the sale of the 1996

Mercedes E320, $5,330.40, to the United States Treasury, reference #08-cv-1722-BTM-WMc, addressed

to Department of Justice, Tax Division, P.O. Box 310, Ben Franklin Station, Washington, D.C. 20044,

for application to the federal income tax liabilities of Leland L. Sun, plus all interest and penalties due

and owing thereon; it is further

ORDERED that the Clerk is directed to hold the remaining funds from the sale of the Vietta

Terrace Property, $507,672.73, in the Court’s registry, pending resolution of the payoff amount of the

Bank of America deed of trust.

IT IS SO ORDERED.

DATED: April 21, 2010

Honorable Barry Ted Moskowitz

United States District Judge

Case 3:08-cv-01722-BTM-WMC Document 20 Filed 04/21/10 Page 2 of 2