Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_05-cv-01607/USCOURTS-caed-2_05-cv-01607-3/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 28:2410 Quiet Title

---

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

-1-

McGREGOR W. SCOTT

United States Attorney

PAUL S. HAM

Trial Attorney, Tax Division

U.S. Department of Justice

P.O. Box 683

Ben Franklin Station

Washington, D.C. 20044-0683

Telephone: (202) 307-6421

Facsimile: (202) 307-0054

Attorneys for the United States of America

IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

WOLF LAW FIRM, )

 )

Plaintiff, )

 )

v. ) 

 )

ALL CLAIMANTS TO SURPLUS PROCEEDS ) 

AFTER TRUSTEE’S SALE OF REAL )

PROPERTY LOCATED AT 1236 WOODSIDE ) 

GLEN WAY, SACRAMENTO, CA 95833 )

 )

Defendants. ) 

 )

 )

 Civil No. 2:05-CV-1607-MCE-GGH

 [Sacramento County Superior Court Case No. 

 05CS00931]

 STIPULATION BETWEEN THE UNITED 

 STATES, MONETARY RECOVERY 

 SERVICES, and CHARLES JOHNSON, 

 and ORDER

The United States of America, Monetary Recovery Services (the entity retained by defendant

Charles Johnson), and Charles Johnson hereby agree and stipulate as follows:

1. On or about May 20, 2005, plaintiff, the Wolf Law Firm (“Plaintiff”), filed its Petition and

Declaration Regarding Unresolved Claims and Deposit of Undistributed Surplus Proceeds of Trustee’s

Sale (hereinafter, “Complaint”), case no. 05CS00931, with the Superior Court. Plaintiff, in its

Complaint, alleges that defendants are potential claimants to surplus proceeds, in the amount of

$115,770.51, that were generated after Plaintiff, as trustee, sold certain real property (“subject property”)

located in Sacramento, California. 

2. On August 11, 2005, the United States removed this action from the Superior Court to the

United States District Court for the Eastern District of California. The United States removed this action

as a matter of right pursuant to 28 U.S.C. §§ 1444 and 2410(a).

Case 2:05-cv-01607-MCE -GGH Document 24 Filed 03/16/06 Page 1 of 3
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

-2-

3. On March 6, 2005, the surplus proceeds, in the amount of $115,770.51, was deposited into

this Court’s Registry. The only remaining parties claiming an interest in the surplus proceeds are the

United States, Monetary Recovery Services, and Charles Johnson. 

4. The United States’ claim is derived from Charles Johnson’s outstanding federal income

tax liabilities, plus penalties and interest, for the 1998 through 2001 tax years (“tax periods at issue”). As

of May 10, 2006, Charles Johnson remains indebted to the United States in the amount of $24,821.72,

inclusive of penalties and interest, for the tax periods at issue. The United States’ Notices of Federal Tax

Lien for the tax periods at issue were recorded with the Sacramento County Recorder’s Office and are

valid and sustaining.

5. Charles Johnson held title to the subject property before Plaintiff conducted the

foreclosure sale. Charles Johnson assigned any and all claims to the surplus proceeds to Monetary

Recovery Services. Therefore, any amounts distributed to Monetary Recovery Services from the surplus

proceeds releases any and all claims that Charles Johnson may have against the surplus proceeds.

6. Monetary Recovery Services and Charles Johnson agree that they will not hold the United

States liable for any costs they incurred in this action, including attorneys’ fees and costs. Similarly, the

United States agrees that it will not hold either Monetary Recovery Services or Charles Johnson liable for

any costs it incurred in this action, including attorneys’ fees and costs.

7. Based upon the foregoing, the Clerk of Court shall distribute surplus proceeds, in the

amount of $115,770.51, that is currently held by the Court’s Registry as follows:

A. By sending a check, made payable in the amount of $24,821.72 to the “United

States Treasury” with the notation “Wolf Law Firm v. All Claimants - CMN 2005105498," to:

US Department of Justice

Tax Division, Civil Trial - Western

c/o Paul S. Ham, Trial Attorney

555 4 Street, N.W. Room 7217 th

Washington DC, 20001

///

///

///

///

Case 2:05-cv-01607-MCE -GGH Document 24 Filed 03/16/06 Page 2 of 3
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

-3- 1583906.1 

B. And by sending a check, made payable in the amount of $90,948.79 (the amount

of the surplus proceeds, net of the $24,821.72 distributed to the United States), to:

Monetary Recovery Services

 c/o Anthony F. Ventura

Miller, Morton, Caillat, & Nevis, LLP

25 Metro Drive, 7 Floor th

San Jose, California 95110-1339

Dated this 10 day of March, th

2006

McGREGOR W. SCOTT

United States Attorney

 /s/ - Paul Ham 

PAUL S. HAM

Trial Attorney, Tax Division

U.S. Department of Justice

P.O. Box 683

Ben Franklin Station 

Washington, D.C. 20044

(Attorneys for the United States)

Dated this 9 day of March, th

2006

 /s/ - Anthony Ventura 

ANTHONY F. VENTURA

Miller, Morton, Caillat &

Nevis, LLP

25 Metro Drive, 7 Floor th

San Jose, CA 95110-1339

(Attorney for Monetary

Recovery Services, the entity

retained by Charles Johnson)

Dated this 9 day of March, th

2006

 /s/ - Charles Johnson 

CHARLES JOHNSON

(Appearing Pro Se)

IT IS SO ORDERED.

Dated: March 15, 2006

___________________________________

MORRISON C. ENGLAND, JR

UNITED STATES DISTRICT JUDGE

Case 2:05-cv-01607-MCE -GGH Document 24 Filed 03/16/06 Page 3 of 3