Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_13-cv-01567/USCOURTS-caed-2_13-cv-01567-0/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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TAMARA W. ASHFORD 

Acting Assistant Attorney General

BORIS KUKSO

Trial Attorney, Tax Division

U.S. Department of Justice

P.O. Box 683

Washington, D.C. 20044

202-353-1857 (v)

202-307-0054 (f)

Boris.Kukso@usdoj.gov

Of Counsel:

BENJAMIN B. WAGNER

United States Attorney

IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, )

)

Plaintiff, )

)

v. )

)

RICHARD A. STIKES; , et al., )

)

Defendants. )

_______________________________________)

Case No. 2:13-CV-01567-WBS-KJN

STIPULATION AND PROPOSED

ORDER REGARDING RELATIVE 

PRIORITY BETWEEN PLAINTIFF 

THE UNITED STATES OF AMERICA 

AND DEFENDANT CALIFORNIA 

DEPARTMENT OF VETERANS 

AFFAIRS

Plaintiff, the United States of America and Defendant California Department of Veterans 

Affairs (“CalVet”) through their respective counsel, hereby stipulate and agree as follows:

1. This is a civil action brought by the United States of America to reduce to judgment 

federal tax assessments against Defendants RICHARD and THERESA STIKES and to 

foreclose federal tax liens against certain real property located at 10404 Sky Circle, Grass 

Valley, CA (“the Real Property”), Parcel No. 23-200-08-000 and is more particularly 

described as follows:

Case 2:13-cv-01567-WBS-KJN Document 27 Filed 08/13/14 Page 1 of 4
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LOT 8 OF SKY PINES SUBDIVISION, AS SHOWN ON THE OFFICIAL MAP 

THEREOF, FILED IN THE OFFICE OF THE NEVADA COUNTY 

RECORDER ON APRIL 15, 1966, IN BOOK 2 OF MAPS, AT PAGE 68.

EXCEPTING THEREFROM ALL THE MINERALS AND ORE 100 FEET 

BELOW THE SURFACE WITH THE RIGHT TO EXTRACT AND MINE THE 

SAME WITHOUT DISTURBING THE SURFACE AS SET FORTH IN THE 

INSTRUMENT DATED MAY 23, 1963, RECORDED MAY 27, 1963 IN 

BOOK 336, PAGE 290, OFFICIAL RECORDS, EXECUTED BY RAYMOND 

T. DEVORE, ET AL TO ILENE ALLEN.

TOGETHER WITH EASEMENTS FOR INGRESS AND EGRESS PURPOSES, 

AS SHOWN ON THE OFFICIAL MAP OF SKY PINES SUBDIVISION, 

FILED IN THE OFFICE OF THE NEVADA COUNTY RECORDER ON 

APRIL 15, 1966, IN BOOK 2 OF MAPS, AT PAGE 68.

2. Cal Vet was named as a defendant because it may claim an interest in, and does hold fee 

simple title to, the Real Property.

3. A duly authorized delegate of the Secretary of Treasury made timely assessments against 

Richard Stikes (dba Gold Country Termite Control) for unpaid federal taxes, penalties, 

and interest as listed in Paragraph 16 of the First Amended Complaint in this case, which 

is incorporated herein by reference.

4. A duly authorized delegate of the Secretary of Treasury made timely assessments against 

Richard and Theresa Stikes for unpaid federal income taxes, penalties as listed in 

Paragraph 25 of the First Amended Complaint in this case, which is incorporated herein 

by reference.

5. Pursuant to 26 U.S.C. §§ 6321 and 6322, statutory liens for unpaid federal taxes arose in 

favor of the United States on the dates of the assessments set forth in Paragraphs 16 and 

25 of the First Amended Complaint in this case and attached to all property and rights to 

property belonging to Richard and Theresa Stikes, including Richard and Theresa Stikes’

interest in the Real Property.

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6. Pursuant to 26 U.S.C. §§ 6321, 6322, and 6323, Notices of Federal Tax Lien were filed 

against Richard Stikes as listed in Paragraph 31 of the First Amended Complaint in this 

case, which is incorporated herein by reference.

7. Pursuant to 26 U.S.C. §§ 6321, 6322, and 6323, Notices of Federal Tax Lien were filed 

against Richard and Theresa Stikes as listed in Paragraph 32 of the First Amended 

Complaint in this case, which is incorporated herein by reference.

8. CalVet’s interest of fee simple title to the Real Property is senior to and has priority over 

the United States’ federal tax liens.

9. CalVet hereby consents to the issuance and enforcement of a decree of sale against the 

Real Property, which entitles the United states to enforce its tax liens against the real 

property pursuant to 28 U.S.C. § 7403(c).

10. In the event that the Court permits the sale of the Real Property, it will be sold free and 

clear of all liens of record and free of any interest CalVet has in the Real Property, with 

the liens and CalVet’s interest to attach to the proceeds of the sale in the same amount 

and with the same priority that they had against the Real Property. The proposed Order 

of Judicial Sale shall provide that the sale proceeds shall be distributed in accordance 

with priority as agreed in paragraph eight (8) above. If the affected parties cannot 

stipulate to the amount of CalVet’s interest, the Court may hold an evidentiary hearing to 

determine the amounts. 

11. The United States and CalVet are to bear their respective costs related to this litigation, 

including any possible attorney's fees.

12. CalVet was named as a defendant pursuant to the requirements of 26 U.S.C. § 7403(b). 

The United States claims no monetary relief against CalVet in this action. 

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13. Unless otherwise ordered by the Court, CalVet is excused from further participation in 

this action, appearing in Court, or otherwise asserting its claim in this case. 

14. CalVet will be bound by the judgment in this case, which shall incorporate the terms of 

this stipulation.

The parties so agree and request an order confirming the foregoing.

Dated: August 1, 2014.

TAMARA W. ASHFORD

Acting Assistant Attorney General

/s/ Boris Kukso

BORIS KUKSO

Trial Attorney, Tax Division

U.S. Department of Justice

P.O. Box 683

Washington, D.C. 20044

202-353-1857 (v)

202-307-0054 (f)

Boris.Kukso@usdoj.gov

Dated: August 6,2014.

TODD D. IRBY (SBN 153485)

Deputy Secretary and Chief Counsel

California Department of Veterans Affairs

/s/ Vasilios S. Spyridakis

VASILIOS S. SPYRIDAKIS (SBN 251 067)

1227 "O" Street, Room 306

Sacramento, California 95814

Telephone: (916) 653-2539

Facsimile: (916) 653-2454

Attorneys for Defendant,

CALIFORNIA DEPARTMENT OF 

VETERANS AFFAIRS

IT IS SO ORDERED.

Dated: August 12, 2014

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