Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_06-cv-00183/USCOURTS-caed-2_06-cv-00183-9/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7403 Suit to Enforce Federal Tax Lien

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MCGREGOR W. SCOTT

United States Attorney

Eastern District of California

501 I Street, Suite 10-100 

Sacramento, California 95814

(916)-554-2700

GOUD P. MARAGANI

Trial Attorney, Tax Division

U.S. Department of Justice

P.O. Box 683

Ben Franklin Station

Washington, D.C. 20044-0683

Telephone: (202) 307-6513

Attorneys for the United States of America

IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, )

)

Plaintiff, )

)

v. )

)

DAVID E. LAUGENOUR, )

DEBRA L. LAUGENOUR, OXFORD TRUSTEE )

COMPANY as Trustee of Kellee Trust, KELLY )

LAUGENOUR as Trustee of Kellee Trust, )

KKP TRUSTEE SERVICES as Trustee of Kellee )

Trust, WASHINGTON MUTUAL BANK, )

MORGAN STANLEY DEAN WITTER CREDIT )

CORP., AND BANK UNITED OF TEXAS, FSB, )

)

 Defendants. )

)

)

Civil No. 2: 06-00183-GEB-KJM

STIPULATION FOR DISMISSAL OF

DEFENDANT MORGAN STANLEY DEAN

WITTER CREDIT CORPORATION 

IT IS HEREBY STIPULATED AND AGREED by the United States of America (“United

States”) and Morgan Stanley Dean Witter Credit Corporation (now known as Morgan Stanley Credit

Case 2:06-cv-00183-GEB -KJM Document 68 Filed 12/15/06 Page 1 of 4
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Corporation) (“Morgan Stanley”) that:

1. The United States filed this action to foreclose federal tax liens on one parcel of 

real property located at 13834 Torrey Pines Drive, Auburn, California. The property is located in Nevada

County, California. 

2. The United States, pursuant to 26 U.S.C. § 6323(a), has filed notices of federal tax lien in 

the Nevada County Recorder’s Office to make its liens against any and all real property owned by David

E. Laugenour and Debra L. Laugenour, including the subject property, effective against persons entitled

to such notice.

3. Morgan Stanley was named as a defendant solely to fulfill the requirements of 26 U.S.C. §

7403(b) that “[a]ll persons having liens upon or claiming any interest in the property involved in such

action [to enforce a tax lien] shall be made parties thereto.” 

4. Morgan Stanley has an interest in the parcel of real property that is the subject of this lawsuit

located in Nevada County. Specifically, Morgan Stanley has a Deed of Trust for a line of credit that was

recorded on March 31, 1997, which has priority over all federal tax liens recorded by the United States. 

The United States, when seeking judgment against David E. Laugenour and Debra L. Laugenour and a

Decree of Foreclosure and Order of Sale, will seek to have Morgan Stanley paid for balance of the line of

credit owed pursuant to Morgan Stanley’s priority as provided by 26 U.S.C. § 6323(b).

5. In light of the foregoing, there is no further reason for Morgan Stanley to participate in this

case. 

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6. Morgan Stanley should be dismissed from this proceeding without prejudice. 

DATED this 3 day of May, 2006. Dated this 2 day of May, 2006. rd nd

MCGREGOR W. SCOTT

United States Attorney

/s/ Goud Maragani /s/ Kimberly A. Fanady 

GOUD P. MARAGANI KIMBERLY A. FANADY

Trial Attorney, Tax Division Morgan Stanley Dean Witter Credit Corp.

U.S. Department of Justice 180 Montgomery Street, Suite 940

Post Office Box 683 San Francisco, CA 94101

Ben Franklin Station

Washington, D.C. 20044

Telephone: (202) 307-6513 

IT IS SO ORDERED.

Dated: December 14, 2006

 

GARLAND E. BURRELL, JR.

United States District Judge

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CERTIFICATE OF SERVICE

IT IS HEREBY CERTIFIED that service of the STIPULATION TO DISMISS DEFENDANT

MORGAN STANLEY DEAN WITTER CREDIT CORPORATION has been made this 3 day of May, rd

2006, by depositing a copy thereof in the United States Mail in a postage prepaid envelope addressed to:

Kelly Laugenour

400 Mission Ranch Boulevard

Apt. 114

Chico, CA 95926

David E. Laugenour

Debra L. Laugenour

13834 Torrey Pines Dr.

Auburn, CA 95602

Morgan Stanley Dean Witter Credit Corp.

C/o Kimberly A. Fanady

180 Montgomery Street, Suite 940

San Francisco, CA 94101

/s/ Goud Maragani 

GOUD P. MARAGANI

Trial Attorney, Tax Division

U.S. Department of Justice

Case 2:06-cv-00183-GEB -KJM Document 68 Filed 12/15/06 Page 4 of 4