Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_06-cv-01630/USCOURTS-caed-1_06-cv-01630-2/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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2117838.1

IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, )

)

Plaintiff, )

)

v. )

)

CHARLES WAYNE UPTERGROVE; )

MARTHA GENE FREEMAN )

UPTERGROVE; )

HOMEQ SERVICING, INC.; )

STATE OF CALIFORNIA, EMPLOYMENT )

DEVELOPMENT DEPARTMENT; )

COPELAND LUMBER COMPANY; )

CALIFORNIA FRANCHISE TAX BOARD; )

GULF INSURANCE COMPANY, INC.; )

ABC SUPPLY COMPANY, INC.; )

MEEKS BUILDING CENTER; and )

STATE OF CALIFORNIA, )

DEPARTMENT OF INDUSTRIAL )

RELATIONS; )

)

Defendants. )

 )

CIVIL NO. 1:06-cv-1630-AWI-LJO

STIPULATION OF LIEN PRIORITY OF

HOMEQ SERVICING, INC., and REQUEST

FOR ORDER

IT IS HEREBY STIPULATED AND AGREED by Plaintiff United States of America

(“United States”) and Defendant HomEq Servicing, Inc., (“HomEq”) that:

1. The United States filed this action to reduce to judgment federal tax assessments

against Defendants Charles Wayne Uptergrove and Martha Gene Freeman Uptergrove, and to

foreclose federal tax liens against certain real property located in Madera County, California. 

The real property at issue is located at 26662 Road 23, Chowchilla, California, 93613, and is

legally described as follows: 

Real property in the unincorporated area of the County of MADERA, State of California,

described as follows:

THE NORTH 3/4 OF THE NORTH 1/4 OF THE SOUTHEAST 1/4 OF THE

NORTHEAST 1/4 OF SECTION 20, TOWNSHIP 9 SOUTH, RANGE 17 EAST,

MOUNT DIABLO BASE AND MERIDIAN, ACCORDING TO THE OFFICIAL PLAT

THEREOF. 

APN: 030-120-013. 

2. The United States claims that federal tax liens encumber the real property described in

the Complaint. The earliest federal tax liens arose on March 18, 1996.

Case 1:06-cv-01630-AWI-GSA Document 19 Filed 01/12/07 Page 1 of 4
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- 2 - 2117838.1

3. On January 3, 1996, a deed of trust against the real property described in the

Complaint was recorded as instrument number 9600082 in the County Recorder’s Office for

Madera County, California, by Princeton Escrow Co., for the benefit of TMS Mortgage Inc.,

d/b/a The Money Store to secure a promissory note in the amount of $146,250. 

4. In 1996, HomEq Servicing Corporation was known as TMS Mortgage, Inc., which

did business as The Money Store. 

5. The United States and HomEq agree that the deed of trust has priority over the

federal tax liens at issue in the above-captioned action.

6. HomEq has been named as a defendant under 26 U.S.C. § 7403(b). The United States

claims no monetary relief against HomEq in this action. In the event that the Court permits the

sale of the real property described in the Complaint, the property will be sold free and clear of the

deed of trust, with the lien to follow the proceeds of the sale. The Order of Judicial Sale shall

provide that the sale proceeds shall be distributed to HomEq before the United States to the

extent of HomEq’s secured lien, including principal, interest to the date of distribution, and

reasonable attorneys’ fees pursuant to 26 U.S.C. § 6323(e), relating to the deed of trust in an

amount according to proof at that time.

7. Unless ordered by the Court, HomEq is excused from answering the Complaint,

appearing in Court, or otherwise asserting its claim in this case. HomEq agrees to be bound by

the judgment in this case.

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

Case 1:06-cv-01630-AWI-GSA Document 19 Filed 01/12/07 Page 2 of 4
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8 Original signatures retained by attorney Michael G. Pitman. 1

- 3 - 2117838.1

McGregor W. Scott

United States Attorney

Dated: January 10, 2007

/s/ G. Patrick Jennings1

G. Patrick Jennings, Esq.

Trial Attorney, Tax Division

U.S. Department of Justice

Houser & Allison

Dated: January 9, 2007

/s/ Jeffrey S. Allison1

Jeffrey S. Allison, Esq.

Attorneys for Defendant 

HomEq Servicing, Inc., 

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- 4 - 2117838.1

ORDER

IT IS SO ORDERED.

Dated: January 11, 2007 /s/ Anthony W. Ishii 

0m8i78 UNITED STATES DISTRICT JUDGE

Case 1:06-cv-01630-AWI-GSA Document 19 Filed 01/12/07 Page 4 of 4