Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_07-cv-02372/USCOURTS-caed-2_07-cv-02372-9/pdf.json

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

---

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

LAWRENCE G. BROWN

United States Attorney

G. PATRICK JENNINGS

ADAIR BOROUGHS

Trial Attorneys, Tax Division

U.S. Department of Justice

P.O. Box 683

Ben Franklin Station

Washington, D.C. 20044-0683

Telephone: (202) 307-6648

(202) 305-7546

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. )

)

ELWYN S. DUBEY, JEANNINE M. )

DUBEY, DUANE A. WOODMAN AS )

TRUSTEE FOR GARDEN VALLEY )

INVESTMENTS, EL DORADO COUNTY )

TAX COLLECTOR, CALIFORNIA )

FRANCHISE TAX BOARD, )

)

Defendants. )

)

Civil No. 2:07-CV-02372-JAM-KJM

STIPULATION AND REQUEST FOR

ORDER REGARDING LIEN PRIORITY

BETWEEN THE UNITED STATES AND

EL DORADO COUNTY

The United States of America and El Dorado County, through their respective

attorneys, hereby stipulate and agree as follows:

1. The parcel of real property located at 7481 Wentworth Springs Road,

Georgetown, California (referred to in the Complaint and herein as the "Wentworth Springs

Road Property"), is situated in the County of El Dorado, State of California, and is more

particularly described as follows:

PARCEL NO. 1:

A portion of the Southeast quarter of the Southwest quarter of Section 31, Township

13 North, Range 11 East, M.D.B.&M., and a portion of Lot 3, Section 6, Township

12 North, Range 11 East, M.D.B.&M., described as follows;

BEGINNING at the Northwest corner of the parcel herein described, being the West

Case 2:07-cv-02372-JAM-CKD Document 84 Filed 04/10/09 Page 1 of 7
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

-2- Stipulation Regarding Lien Priority

1/16 corner of the Northerly line of said Section 6, a 7/8 inch drill steel in a rock

mound being identical with the Northeast corner of the lands of Wesley A. Ash and

Evelyn Jean Ash, as described in book 417 of Deeds, at page 237, El Dorado

County Records; thence from point of beginning, along the line common to said

Sections 6 and 31, North 89 16' East 422.15 feet, a 3/4 inch capped iron pipe; o

thence leaving said line common to Sections 6 and 31, North 00 44' West 34.67 o

feet to a 3/4 inch capped iron pipe set in a fence line; thence along said fence North

67 29' East 140.06 feet to a similar pipe, the Northeast corner; thence South 29 o o

14' 30" East 90.90 feet to a similar pipe; thence continuing South 29 14' 30" East o

7.70 feet to a point on the line common to said Sections 6 and 31; thence

continuing South 29 14' 30" East 283.76 feet, the Southeast corner a 1-1/2 inch o

iron pipe in a fence line on the Northerly side of the Georgetown-Wentworth Springs

County Road No. 63; thence along the Northerly side of said road (4 courses) along

a curve to the right with a radius of 218.3 feet, through an angle of 53 54' a chord o

distance of 197.89 feet which bears South 73 00' West; thence North 80 03' West o o

(Record N. 81 41' W.) 181.80 feet; thence along a curve to the left with a radius of o

280 feet, through an angel of 42 56' a chord distance of 204.94 feet which bears o

South 78 29' West; thence South 57 01' West (Record S. 55 23' W.) 160.00 feet, o o o

the Southwest corner, a 7/9 inch drill steel set in a rock mound, on the Northerly

side of said road being the Southeast corner of said lands of Wesley A. Ash and

Evelyn Jean Ash; thence leaving the Northerly side of said road and along the

Easterly boundary of said lands of Wesley A. Ash and Evelyn Jean Ash, North 05o

00' West, 395.97 feet (Record 395.69 feet) to the point of beginning.

SAVING AND EXCEPTION THEREFROM all that portion lying within said Section

31, and more particularly described as follows;

BEGINNING at the Southwest corner, a point on the Section line common to said

Sections 6 and 31, from whence the West 1/16th corner of said Section 6 bears

South 89 16' West 422.15 feet; thence from said point of beginning being marked o

by a 3/4 inch capped iron pipe, North 00 44' West 34.67 feet to a 3/4 inch capped

o

iron pipe set in a fence line; thence along said fence North 67 29' East 140.06 feet o

to a similar pipe; thence South 29 14' 30" East 90.90 feet to a similar pipe; thence o

continuing South 29 14' 30" East 7.70 feet to a point on the line common to said o

Sections 6 and 31; thence along said Section Line South 80 16' West 177.14 feet o 

to the point of the beginning.

According to a survey by Harvey L. Butler, LS. 2725 on April 26, 1960.

PARCEL NO. 2:

A portion of the Southeast quarter of the Southwest quarter of Section 31, Township

13 North, Range 11 East, M.D.B.&M., described as follows;

BEGINNING at the Southwest corner of the parcel herein described, a 3/4 inch

capped iron pipe set on the Southerly boundary of said Section 31 from which the

West 1/16 corner on the North line of Section 6, Township 12 North., Range 11 East

M.D.B.&M., a 7/8 inch drill steel in a rock mound, said point being the Northeast

corner of that certain tract of land conveyed to Wesley A. Ash and Evelyn Jean Ash,

as recorded in Book 417 of Deeds, at Page 237, El Dorado county Records, Bears

South 89 16' West, 422.15 feet; thence from point of beginning, North 00 44' o o

West, 34.67 feet to a 3/4 inch capped iron pipe set in a fence line; thence along said

fence North 67 29' East 140.06 feet to a similar pipe; thence South 29 14' 30" East o o

Case 2:07-cv-02372-JAM-CKD Document 84 Filed 04/10/09 Page 2 of 7
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

 Defendants Elwyn and Jeannine Dubey have also represented this property as located 1

at 7498 Wentworth Springs Road, Georgetown, California. 

-3- Stipulation Regarding Lien Priority

7.70 feet to a point on the Southerly boundary of said Section 31, thence along the

Southerly boundary of Section 31, South 89 16' West 177.14 feet to the point of o

beginning

According to a survey by Harvey L. Butler, LS. 2725 on April 26, 1960.

2. The parcel of real property located at 8258 Fair Pines Lane, Garden Valley,

California (referred to in the Complaint and herein as the "Fair Pines Lane Property") is

situated in the County of El Dorado, State of California, and is more particularly described

as follows:

PARCEL 4, as said parcel is shown on that certain Parcel Map entilted “A

PORTION OF THE N.E. 1/4 OF THE S.W. 1/4 SECTION OF 35, T. 12 N., R. 10 E.,

M.D.M” filed in the office of the County Recorder of said County on November 9,

1977, in Book 18 of Parcel Maps at Page 3.

3. The parcel of real property located at 2021 Buckeye Court, Georgetown,

California (referred to in the Complaint and herein as the "Buckeye Cabin Property"), is 1

situated in the County of El Dorado, State of California, and is more particularly described

as follows:

A portion of the Northwest quarter of Section 6, Township 12 North, Range 11 East,

M.D.M., described as follows:

Commencing at the quarter section corner on the North boundary of Section 6,

Township 12 North, Range 11 East, M.D.M.; thence running South 65 31' West o

209.9 feet; thence South 72 6' feet West 200 feet; thence South 66 49' West 50 o o

feet; thence South 51 18' West 50 feet; thence South 37 17' West 50 feet; thence o o

South 34 20' West 50 feet; thence South 37 35' West 50 feet; thence South 45 ooo

16' West 50 feet to the point of beginning of this description; South 16 12' East 120 o

feet to the North line of what is known as Buckeye Avenue; thence South 52 42' o

West 50 feet; thence North 16 12' West 120 feet to the South line of the o

Georgetown and Lake Tahoe Highway; thence North 52 42' East 50 feet to the o

point of beginning.

4. The parcel of real property located off Del Oro Lane in the proximity of

Coloma, California (referred to in the Complaint and herein as the "Del Oro Lane

Property"), is situated in the County of El Dorado, State of California, and is more

particularly described as follows:

Case 2:07-cv-02372-JAM-CKD Document 84 Filed 04/10/09 Page 3 of 7
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

-4- Stipulation Regarding Lien Priority

A portion of the Northeast quarter of the Northwest quarter, and the Northwest

quarter of the Northeast quarter of Section 13, Township 11 North, Range 9 East,

M.D.B.&M., described as follows:

BEGINNING at the Northeast corner of said Section 13; thence along the North line

of said Section 13 North 89 42' 30" West 1532.11 feet; thence leaving said North o

line South 0 17' 30" West 368.74 feet to the true point of beginning, the Northeast o

corner of the herein described parcel of land; thence continuing South 0 17' 30" o

West 355.94 feet to the Southeast corner; thence North 89 42' 30" West 825.85 o

feet; thence South 0 17' 30" West 9.68 feet; thence South 43 06' West 114.27 feet o o

to a point in the center line of the South Fork of the American River; thence along

the center line of said River North 55 16' 20" West 253.09 feet, and North 47 44' o o

West 238.48 feet; thence leaving said River North 42 47' East 131.28 feet, thence o

North 0 17' 30" East 50.03 feet; thence South 89 42' 30" East 1200.87 feet to the o o

true point of beginning, the Northeast corner of the herein described parcel of land.

According to a survey by K. Nelson, L.S. 2822.

EXCEPTING THEREFROM all that portion thereof described as follows:

A portion of the Northeast quarter of the Northwest quarter and the Northwest

quarter of the Northeast quarter of Section 13, Township 11 North, Rage 9 East,

M.D.B.&M., described as follows:

BEGINNING at the Northeast corner of Seciton 13; thence along the North line of

said Section 13 North 89 42' 30" West 1532.11 feet; thence leaving said North line o

South 0 17' 30" West 527.81 feet to the true point of beginning, the Northeast o

corner of the herein described parcel of land; thence continuing South 0 17' 30" o

West 196.87 feet to the Southeast corner; thence North 89 42' 30" West 825.85 o

feet; thence South 0 17' 30" West 9.68 feet; thence South 43 06' West 114.27 feet o o

to a point in the centerline of the South Fork of the American River; thence along

said centerline North 55 16' 20" West 246.57 feet; thence leaving said centerline o

of River North 42 48' East 130.42 feet; of beginning, the Northeast corner of the o

herein described parcel of land.

According to a survey by K. Nelson, L.S. 2822.

TOGETHER with the non-exclusive right of way as set forth in Grant to Dieter A.

Doemelt, et ux.; recorded October 7, 1970, in Book 1010 of Official Records, at

page 327, as contained in Grant to Don C. Brooks, et ux., recorded October 27,

1971, in Book 1085 of Official Records, at page 379.

5. The United States claims that federal tax liens and a judgment lien, which are

identified in the First Amended Complaint in the above-captioned matter, encumber the

Wentworth Springs Road Property, Fair Pines Lane Property, the Buckeye Cabin Property,

and the Del Oro Lane Property. The first of these federal tax liens arose on August 24,

1990.

6. El Dorado County, California has property tax liens on the Wentworth Springs

Road Property, Fair Pines Lane Property, the Buckeye Cabin Property, and the Del Oro

Case 2:07-cv-02372-JAM-CKD Document 84 Filed 04/10/09 Page 4 of 7
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

-5- Stipulation Regarding Lien Priority

Lane Property.

7. The United States and El Dorado County agree that El Dorado County’s

property tax liens have priority over the federal tax liens and judgment lien at issue in the

above-captioned action.

8. In the event that the Court permits the sale of the Wentworth Springs Road

Property, the property will be sold free and clear of all liens of record, with the lien to follow

the proceeds of the sale. The Order of Judicial Sale shall provide that the sale proceeds

shall be distributed first to the United States to the extent of its costs and expenses of the

sale, then to El Dorado County to the extent of El Dorado County’s property tax lien on the

Wentworth Springs Road Property (including principal and interest to the date of

distribution, in an amount according to proof at that time), and then to the United States

in satisfaction of its federal tax liens and judgment lien. If the affected parties cannot

stipulate to the amounts of the liens, the Court may hold an evidentiary hearing to

determine the amounts. 

9. In the event that the Court permits the sale of the Fair Pines Lane Property,

the property will be sold free and clear of all liens of record, with the lien to follow the

proceeds of the sale. The Order of Judicial Sale shall provide that the sale proceeds shall

be distributed first to the United States to the extent of its costs and expenses of the sale,

then to El Dorado County to the extent of El Dorado County’s property tax lien on the Fair

Pines Lane Property (including principal and interest to the date of distribution, in an

amount according to proof at that time), and then to the United States in satisfaction of its

federal tax liens and judgment lien. If the affected parties cannot stipulate to the amounts

of the liens, the Court may hold an evidentiary hearing to determine the amounts. 

10. In the event that the Court permits the sale of the Buckeye Cabin Property,

the property will be sold free and clear of all liens of record, with the lien to follow the

proceeds of the sale. The Order of Judicial Sale shall provide that the sale proceeds shall

Case 2:07-cv-02372-JAM-CKD Document 84 Filed 04/10/09 Page 5 of 7
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

-6- Stipulation Regarding Lien Priority

be distributed first to the United States to the extent of its costs and expenses of the sale,

then to El Dorado County to the extent of El Dorado County’s property tax lien on the

Buckeye Cabin Property (including principal and interest to the date of distribution, in an

amount according to proof at that time), and then to the United States in satisfaction of its

federal tax liens and judgment lien. If the affected parties cannot stipulate to the amounts

of the liens, the Court may hold an evidentiary hearing to determine the amounts. 

11. In the event that the Court permits the sale of the Del Oro Lane Property, the

property will be sold free and clear of all liens of record, with the lien to follow the proceeds

of the sale. The Order of Judicial Sale shall provide that the sale proceeds shall be

distributed first to the United States to the extent of its costs and expenses of the sale, then

to El Dorado County to the extent of El Dorado County’s property tax lien on the Del Oro

Lane Property (including principal and interest to the date of distribution, in an amount

according to proof at that time), and then to the United States in satisfaction of its federal

tax liens and judgment lien. If the affected parties cannot stipulate to the amounts of lien,

the Court may hold an evidentiary hearing to determine the amounts. 

12. The United States and El Dorado County agree to bear their respective costs

related to this litigation, including any possible attorney’s fees.

13. Unless ordered by the Court, El Dorado County is excused from appearing

in Court, or otherwise asserting its claim in this case. El Dorado County agrees to be

bound by the judgment in this case.

//

//

//

//

//

//

Case 2:07-cv-02372-JAM-CKD Document 84 Filed 04/10/09 Page 6 of 7
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

-7- Stipulation Regarding Lien Priority

14. This stipulation shall not prevent El Dorado County from pursuing any rights

for the collection of property taxes which may otherwise exist under applicable law.

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

Dated: April 10, 2009 By: /s/ Adair Boroughs 

ADAIR BOROUGHS

Trial Attorney, Tax Division

U.S. Department of Justice

Attorney for the United States

 

Dated: April 2, 2009 By: /s/ Michael J. Ciccozi (as 

authorized on 4/2/09) 

MICHAEL J. CICCOZZI

Deputy County Counsel

County of El Dorado

Attorney for El Dorado County

 

IT IS SO ORDERED.

DATED this 10 day of April, 2009. th

/s/ John A. Mendez 

JOHN A. MENDEZ

U.S. District Court Judge

Case 2:07-cv-02372-JAM-CKD Document 84 Filed 04/10/09 Page 7 of 7