Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_03-cv-01738/USCOURTS-caed-2_03-cv-01738-0/pdf.json

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

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ORDER AND JUDGMENT UNITED STATES v. STEPHEN L. BOYD, et al.,

 - 1 - CIV. S-03 1738 LKK GGH

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.

STEPHEN L. BOYD (a.k.a. STEVE L.

BOYD), et

al.,

 Defendants.

Civil No. S-03-1738 LKK GGH

ORDER AND JUDGMENT

The Court, having considered the motions for summary judgment filed by each party and

their joint stipulated request for order and judgment, hereby ORDERS, ADJUDGES and

DECREES as follows:

1. Stephen L. Boyd is indebted to the United States in the amount of $304,899.65,

plus any accrued interest and penalties, from the dates of assessments but excluding $5,694,

$5,708, and $640 of tax for the 1990, 1991, and 1992 tax years, respectively, and any associated

penalties and interest. Consequently, Stephen L. Boyd is indebted to the United States in the

amount of $615,141.95 for his outstanding federal income taxes, including penalties and interest,

for the 1990, 1991, 1992, 1993, 1994, and 1995 tax years (“tax years at issue”) and any

additional accrued interest after May 2, 2005. 

2. The purported transfer of the real property located at 9 Glenshire Lane, Chico,

Case 2:03-cv-01738-LKK -GGH Document 93 Filed 04/29/05 Page 1 of 4
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ORDER AND JUDGMENT UNITED STATES v. STEPHEN L. BOYD, et al.,

 - 2 - CIV. S-03 1738 LKK GGH

California, 95926 (particularly described below, hereinafter, “Glenshire Property”) from Stephen

L. Boyd to the Glenshire Holding Trust - by way of warranty deed recorded with the County

Recorder for Butte County, California (“County Recorder”) on or about July 7, 1992 - was void,

fraudulent, and consequently of no effect with regard to Stephen L. Boyd’s creditors, including

the United States for his outstanding federal income tax liabilities, plus penalties and interest, for

the tax periods at issue:

Parcel I: Lot 36, as shown on the Map Entitled, “Amended Map of Ceres Estates 

Unit No. 1", which Map was filed for record in the office of the Recorder, County 

of Butte, States of California on February 25, 1987 in Book 104 of Maps, at pages

80 through 83.

EXCEPTING THEREFROM the underground water rights without the right of 

surface entry as granted to California Water Service Company by deed recorded on 

July 18, 1986, under Butte County Recorder’s Serial #86-22886, Butte County 

Officials Records.

AP No. 048-580-036

Parcel II: A zero lot line side yard easement for the purpose of ingress and egress to 

maintain, repair, and replace the dwelling which abuts the boundary line between 

lots, over the East 10 feet of Lot 37 as shown on the map entitled, “Amended Map of 

Ceres Estates Unit No. 1", which Map was filed for record in the office of the 

Recorder, County of Butte, State of California on February 25, 1987 in Book 104 of 

Maps, at pages 80 through 83. 

3. The Glenshire Holding Trust is a sham, the mere nominee and/or alter ego of

Stephen L. Boyd, and consequently has no interest in the Glenshire Property.

4. The purported transfer of real property located at 819 Brookwood Way, Chico,

California, 95926 (particularly described below, hereinafter, “Brookwood Property”) from

Stephen L. Boyd to the Brookwood Holding Trust - by way of warranty deed recorded with the

County Recorder on or about July 7, 1992 - was void, fraudulent, and consequently of no effect

with regard to Stephen L. Boyd’s creditors, including the United States for his outstanding

federal income tax liabilities, plus penalties and interest, for the tax periods at issue:

Lot 40, as shown on that certain Map Entitled, “Lindo Gardens Unit No. 2", which 

map was filed in the office of the Recorder of the County of Butte, State of 

California, on July 26, 1976 in Book 58 of Maps, at pages 3 and 4. 

A.P.N. 045-68-0-009-0. 

Case 2:03-cv-01738-LKK -GGH Document 93 Filed 04/29/05 Page 2 of 4
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ORDER AND JUDGMENT UNITED STATES v. STEPHEN L. BOYD, et al.,

 - 3 - CIV. S-03 1738 LKK GGH

5. The Brookwood Holding Trust is a sham, the mere nominee and/or alter ego of

Stephen L. Boyd, and consequently has no interest in the Brookwood Property.

6. The General Holding Trust’s purported mechanics’ lien - recorded with the

County Recorder on or about May 19, 1994 against both the Brookwood Property and the

Glenshire Property in the amount of $186,348.00 - is null, fraudulent, and of no effect with

regard to Stephen L. Boyd’s creditors, including the United States for his outstanding federal

income tax liabilities, plus penalties and interest, for the tax periods at issue. Consequently, the

General Holding Trust has no interest in either the Brookwood Property or the Glenshire

Property.

7. The Richwood Managment Trust’s purported mechanics’ lien - recorded with the

County Recorder on or about May 4, 1994 against both the Brookwood Property and the

Glenshire Property in the amount $124,607.00 - is null, fraudulent, and of no effect with regard

to Stephen L. Boyd’s creditors, including the United States for his outstanding federal income tax

liabilities, plus penalties and interest, for the tax periods at issue. Consequently, the Richwood

Management Trust has no interest in either the Brookwood Property or the Glenshire Property.

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Case 2:03-cv-01738-LKK -GGH Document 93 Filed 04/29/05 Page 3 of 4
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ORDER AND JUDGMENT UNITED STATES v. STEPHEN L. BOYD, et al.,

 - 4 - CIV. S-03 1738 LKK GGH

8. The Cool Waters Holding Trust’s purported deeds of trust - recorded with the

County Recorder on or about March 21, 1996 against both the Brookwood Property and

Glenshire Property in the amount of $160,000.00 and $130,000, respectively - are null,

fraudulent, and of no effect with regard Stephen L. Boyd’s creditors, including the United States

for his outstanding federal income tax liabilities, plus penalties and interest, for the tax periods at

issue. Consequently, the Cool Waters Holding Trust has no interest in either the Brookwood

Property or the Glenshire Property.

Dated this 28th day of April, 2005.

/s/Lawrence K. Karlton

LAWRENCE KARLTON

UNITED STATES DISTRICT JUDGE

Presented on this 25th day of April, 2005 by:

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. 20044-0683

Telephone: (202) 307-6421

Facsimile: (202) 307-0054

(Attorneys for the United States)

Agreed on this 25th day of April, 2005 by:

 /s/ - Michael Noble 

MICHAEL S. NOBLE

2114 9th Street

Sacramento, California 95818

Telephone: (916) 442-4412

Facsimile: (916) 442-5631

(Attorney for Stephen L. Boyd)

Case 2:03-cv-01738-LKK -GGH Document 93 Filed 04/29/05 Page 4 of 4