Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-3_07-cv-03962/USCOURTS-cand-3_07-cv-03962-10/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 28:1444 Petition for Removal- Foreclosure

---

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

United States District Court

For the Northern District of California

IN THE UNITED STATES DISTRICT COURT

FOR THE NORTHERN DISTRICT OF CALIFORNIA

JEAN-CHRISTOPHE LIEBESKIND, et al.,

Plaintiffs,

 v.

ALLIANCE TITLE CO.,

Defendant ___________________________________

ALLIANCE TITLE CO.,

Cross-complainant,

 v.

JEAN-CHRISTOPHE LIEBESKIND, et al.,

Cross-defendants

 /

No. C-07-3962 MMC

ORDER OF JUDGMENT IN FAVOR OF

CROSS-DEFENDANT INTERNAL

REVENUE SERVICE; DISCHARGING

CROSS-COMPLAINANT FROM

LIABILITY TO INTERNAL REVENUE

SERVICE; DIRECTIONS TO CLERK

On January 24, 2008, the Court, having been informed by the parties that there was

no dispute as to cross-defendant Internal Revenue Service’s (“IRS”) claim to a portion of

the interpleaded funds, directed the IRS to file a declaration setting forth the exact amount

sought and indicate whether it objected to entry of an order discharging cross-complainant

Alliance Title Company (“Alliance”) from any further liability to the IRS pertaining to the

interpleaded funds. In said order, the Court also set a deadline for any party objecting to

the IRS’s calculation to so notify the Court.

Case 3:07-cv-03962-MMC Document 79 Filed 02/27/08 Page 1 of 2
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

All remaining parties other than the Franchise Tax Board have filed statements of

non-opposition to release of the specific sum sought by the IRS.

2

On January 29, 2008, the IRS filed two declarations, one by its counsel of record

and the other by its Technical Services Advisor, each stating the IRS’s claim for $31,750

and setting forth a calculation therefor. (See Stier Decl. ¶ 1; Norris Decl. ¶ 3.) In said

declarations, the IRS further indicates it has no objection to a discharge of liability under the

terms set forth in the Court’s January 24, 2008 order. No party has filed an objection to the

calculation proffered by the IRS, and the deadline to do so has passed.1

Accordingly, the Court hereby finds the IRS is entitled to judgment in its favor on its

claim for $31,750 of the interpleaded funds, and Alliance is hereby DISCHARGED from any

further liability to the IRS on any claim pertaining to the interpleaded funds; as between the

IRS and Alliance only, each party shall bear its own costs and fees.

The Clerk of the Court is hereby DIRECTED to release from the interpleaded funds

the sum of $31,750, to make such sum payable to the “Internal Revenue Service,” and to

forward said amount, forthwith, to counsel of record for the Internal Revenue Service, at the

following address:

Cynthia Stier

Assistant United States Attorney

9th Floor

450 Golden Gate Avenue, Box 36055

San Francisco CA 94102

IT IS SO ORDERED.

Dated: February 27, 2008 

MAXINE M. CHESNEY

United States District Judge

Case 3:07-cv-03962-MMC Document 79 Filed 02/27/08 Page 2 of 2