Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_05-cv-00703/USCOURTS-caed-1_05-cv-00703-7/pdf.json

Nature of Suit Code: 290
Nature of Suit: Other Real Property Actions
Cause of Action: 28:1441 Petition for Removal- Action for Interpleader

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The parties to this stipulation consist oftheReceiver and all the remaining defendants (i.e., claimants 1

to the interplead funds) in this action. By Order, dated February 27, 2006, the Court granted the motion by

the plaintiff (Joseph F. Etienne, as receiver for Edward O. Tietjen and Tammy L. Tietjen and Ed Tietjen

Concrete Construction, Inc.) for discharge of receiver in interpleader. Although the plaintiff has been

discharged, he is included as a party to this stipulation because his request for attorney’s fees was

conditionally approved by the Court.

McGREGOR W. SCOTT

United States Attorney

HENRY C. DARMSTADTER 

Trial Attorney, Tax Division

U.S. Department of Justice

P.O. Box 683

Ben Franklin Station

Washington, D.C. 20044-0683

Telephone: (202) 307-6481

Facsimile: (202) 307-0054

Attorneys for the United States of America

IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

JOSEPH ETIENNE, as Receiver for EDWARD O.

TIETJEN, TAMMY L. TIETJAN and ED

TIETJEN CONCRETE CONSTRUCTION, INC., a

California Corporation,

Plaintiff,

v.

UNITED STATES OF AMERICA, et al.

Defendants.

 

CV-F-05-0703 REC SMS

STIPULATION OF PARTIES AND 

ORDER FOR DISBURSEMENT OF

INTERPLEAD FUNDS AND

DISMISSAL OF ACTION

The undersigned parties in the above-captioned interpleader action, by and through undersigned

counsel, hereby stipulate as follows:1

With respect to the funds in the amount of $604,167.61 which were deposited in the abovecaption action with the Clerk of the Court, on or about August 31, 2005, Joseph F. Etienne, as receiver

Case 1:05-cv-00703-REC -SMS Document 112 Filed 04/21/06 Page 1 of 6
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This disbursements represents the entire amount interplead by the Receiver on behalf of Ed Tietjen 2

Concrete Construction, Inc., a California corporation. The United States is entitled to the entire amount of

these funds based upon employment tax liabilities assessed against Ed Tietjen Concrete Construction, Inc.

STIP. AND ORDER FOR DISBURSEMENT 2

for Edward O. Tietjen and Tammy L. Tietjen and Ed Tietjen Concrete Construction, Inc., a California

corporation, the parties stipulate and agree that the Court should order disbursement of the interplead

funds in the following manner:

1) The sum of $92,573.92 shall be disbursed to the Internal Revenue Service by check made

payable to the “United States Treasury” and mailed to the United States Department of

Justice, Tax Division, P.O. Box 683, Ben Franklin Station, Washington, D.C. 20044

(Attention: Henry C. Darmstadter) 

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2) The sum of $8,089.21 shall be disbursed to the Employment Development Department by

check made payable to the “Employment Development Department” and mailed to c/o

Steven J. Green, Deputy Attorney General, 1300 I Street, Sacramento, California 95814.

3) The sum of $1,942.90 shall be disbursed to the State of California, Franchise Tax Board

by check made payable to “Franchise Tax Board” and mailed to Steven J. Green, Deputy

Attorney General, 1300 I Street, Sacramento, California 95814.

4) The sum of $495,387.36 shall be disbursed to the Internal Revenue Service by check made

payable to the “United States Treasury” and mailed to the United States Department of

Justice, Tax Division, P.O. Box 683, Ben Franklin Station, Washington, D.C. 20044

(Attention: Henry C. Darmstadter).

5) The sum of $3,395.39 shall be disbursed to Michael Mears by check made payable to

“Michael Mears” and mailed to Ming Office Park, 5500 Ming Avenue, Suite 225,

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28 STIP. AND ORDER FOR DISBURSEMENT 3

Bakersfield, California 93309.

6) Any funds remaining shall be disbursed to American Transit Mix Co., Inc. by check made

payable to “American Transit Mix Co., Inc.” and mailed to Peckar & Abramson, 550

South Hope Street, Suite 1655, Los Angeles, California 90071 (Attention: John Pytel). 

Once the Clerk of the Court has disbursed the interplead funds as set forth above the parties

further stipulate and agree that this action shall be dismissed without prejudice.

McGREGOR W. SCOTT

United States Attorney

Dated: April , 2006 /s/ - Henry C. Darmstadter 

 HENRY C. DARMSTADTER 

Trial Attorney, Tax Division

U.S. Department of Justice

P.O. Box 683

Ben Franklin Station

Washington, D.C. 20044

Telephone: (202) 307-6481

Facsimile: (202) 307-0054

Email: Henry.C.Darmstadter@usdoj.gov

Attorneys for the United States

BILL LOCKYER

California Attorney General

Dated: April 20, 2006 /s/ - Steven Green-authorization in gov’t. file

STEVEN J. GREEN

Deputy Attorney General

P.O. Box 944255

Sacramento, California 94244

(916) 324-5157

Fax: (916) 327-2247

Email: steven.green@doj.ca.gov

Attorneys for the FTB and EDD

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Dated: April 20, 2006 /s/John C. Pytel-authorization given at Status Conf.

John C. Pytel

PEKAR & ABRAMSON, PC

8105 Irvine Center Drive

Suite 900

Irvine, CA 93618

(213) 489-9220

Fax: (949) 936-2677

Email:

Attorney for American Transit Mix Co., Inc. 

Dated: April 20, 2006 /s/Stacy Henry Bowman-authorization in gov’t. file

Stacy Henry Bowman

LAW OFFICE OF BOWMAN & TRACEY

2032 17th Street

Bakersfield, CA 93301

661-325-1300

Fax: 661-328-2979

Email: sbowman@law.bkcoxmail.com

Attorney for Tammy L. Tietjen 

Dated: April 20, 2006 /s/John S. Wall-authorization in gov’t. file

John S. Wall

Larry Fred Peake

WALL, WALL & PEAKE

1601 'F' Street

Bakersfield, CA 93301

(661) 327-8461

Fax: (661) 327-8568

Email: lpeake@ncinternet.net

Attorney for Edward O. Tietjen

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Dated: April 20, 2006 /s/Michael P. Mears-authorization in gov’t. file

Michael P. Mears

MICHAEL P. MEARS, A Professional Corporation

5500 Ming Avenue

Suite 225

Bakersfield, CA 93309

661834-1600

Fax: 661834-0466

Email: mpmesq@lightspeed.net

Attorney for Receiver Joseph F. Etienne

BASED UPON STIPULATION AND GOOD CAUSE APPEARING, IT IS HEREBY

ORDERED:

With respect to the funds in the amount of $604,167.61 which were deposited in the abovecaption action with the Clerk of the Court, on or about August 31, 2005, by the plaintiff Joseph F.

Etienne, as receiver for Edward O. Tietjen and Tammy L. Tietjen and Ed Tietjen Concrete Construction,

Inc., a California corporation, the Clerk of the Court is directed to disburse the interplead funds in the

following manner:

1) The sum of $92,573.92 shall be disbursed to the Internal Revenue Service by check made

payable to the “United States Treasury” and mailed to the United States Department of

Justice, Tax Division, P.O. Box 683, Ben Franklin Station, Washington, D.C. 20044

(Attention: Henry C. Darmstadter) 

2) The sum of $8,089.21 shall be disbursed to the Employment Development Department by

check made payable to the “Employment Development Department” and mailed to c/o

Steven J. Green, Deputy Attorney General, 1300 I Street, Sacramento, California 95814.

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3) The sum of $1,942.90 shall be disbursed to the State of California, Franchise Tax Board

by check made payable to “Franchise Tax Board” and mailed to Steven J. Green, Deputy

Attorney General, 1300 I Street, Sacramento, California 95814.

4) The sum of $495,387.36 shall be disbursed to the Internal Revenue Service by check made

payable to the “United States Treasury” and mailed to the United States Department of

Justice, Tax Division, P.O. Box 683, Ben Franklin Station, Washington, D.C. 20044

(Attention: Henry C. Darmstadter).

5) The sum of $3,395.39 shall be disbursed to Michael Mears by check made payable to

“Michael Mears” and mailed to Ming Office Park, 5500 Ming Avenue, Suite 225,

Bakersfield, California 93309.

6) Any funds remaining shall be disbursed to American Transit Mix Co., Inc. by check made

payable to “American Transit Mix Co., Inc.” and mailed to Peckar & Abramson, 550

South Hope Street, Suite 1655, Los Angeles, California 90071 (Attention: John Pytel). 

Once the Clerk of the Court has disbursed the interplead funds as set forth above the action shall 

be dismissed without prejudice and the file in this matter shall be closed.

Dated: April 21, 2006 /s/ ROBERT E. COYLE 

JUDGE, UNITED STATES DISTRICT COURT

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