Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_04-cv-05475/USCOURTS-caed-1_04-cv-05475-0/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7401 IRS: Tax Liability

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28 STIPULATION -1-

MCGREGOR W. SCOTT

United States Attorney

PAUL S. HAM

Trial Attorney, Tax Division

U.S. Department of Justice

P.O. Box 683

Ben Franklin Station

Washington, D.C. 20044-0683

Telephone: (202) 307-6421

Facsimile: (202) 307-0054

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.

PRECILIANO MARTINEZ, et al.,

Defendants.

Civil No. 1:04-cv-05475 JKS SMS

STIPULATION BETWEEN THE 

UNITED STATES AND THE STATE OF 

CALIFORNIA FRANCHISE TAX

BOARD IN LIEU OF FURTHER

APPEARANCE BY THE STATE OF

CALIFORNIA FRANCHISE TAX

BOARD, and ORDER

Plaintiff United States of America and defendant State of California Franchise Tax Board

(“FTB”), through their respective attorneys, hereby agree and stipulate as follows:

1. The United States has made assessments against defendant Preciliano Martinez for

outstanding federal income (Form 1040) and federal employment related (Forms 940 & 941) taxes, plus

penalties and interest, for the tax periods involving the 1994, 1995, 1996, 1997, 1998, 1999, 2000, and

2001 calendar years.

2. The FTB has made assessments against defendant Preciliano Martinez for outstanding

state income taxes for the 1995, 1998, 1999, 2000, and 2002 tax years; assessed on April 26, 1996 and

August 5, 1997 (both for the 1995 tax year); November 10, 1999; March 29, 2002; October 27, 2002 and

on June 18, 2004, respectively.

3. The United States’ and FTB’s tax liens, both arising from the assessments described in

Case 1:04-cv-05475-JKS-SMS Document 36 Filed 06/17/05 Page 1 of 3
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28 STIPULATION -2-

paragraphs 1 & 2 above, attach to real property located at 1317 North Central Avenue, Modesto,

California 95351 (“subject property”). 

4. The United States and the FTB agree that their relative priorities with respect to their tax

liens, described in paragraphs 1-3 above, encumber the subject property as follows (by tax period and

type):

Claim Holder Relevant Tax Period

FTB 1995 (Income Tax - self assessed)

United States 1995 (Form 1040)

FTB 1995 (Income Tax - audit assessed)

United States 1994 (IRC Sec. 6721 Penalty); 1996 (Form 1040); 1995

(Form 940); 1996 (Form 940); March 1996 (Form 941);

September 1996 (Form 941); December 1996 (Form 941);

March 1997 (Form 941); June 1997 (Form 941); September

1997 (Form 941); December 1997 (Form 941); 1997 (Form

940); 1995 (IRC Sec. 6721 Penalty); March 1999 (Form

941); June 1999 (Form 941); 1996 (IRC Sec. 6721 Penalty); 

FTB 1998 (Income Tax)

United States March 1998 (941); September 1999 (Form 941); 1998

(Form 1040); June 1998 (Form 941); September 1998

(Form 941); December 1998 (Form 941); December 1999

(Form 941); June 2000 (Form 941); March 2000 (Form

941); September 2000 (Form 941); 2000 (Form 940);

March 2001 (Form 941); June 2001 (Form 941); 1998

(940); 1999 (940);

FTB 1999 (Income Tax)

United States 1999 (IRC Sec. 6721)

FTB 2000 & 2002 (Income Tax)

Case 1:04-cv-05475-JKS-SMS Document 36 Filed 06/17/05 Page 2 of 3
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28 STIPULATION -3-

5. Therefore, the United States and the FTB agree that the proceeds generated from any

judicial or voluntary sale of the subject property as related to this action, shall be distributed between the

United States and the FTB in the relative order of priority of their tax liens as described in paragraph 4,

above, for the stated amount of the liens, plus any associated penalties and interest. 

6. The United States and the FTB are to bear their respective costs, including any possible

attorney's fees or other expenses of this litigation. The FTB is hereby dismissed from this action. 

Dated this 14th day of June, 2005.

MCGREGOR W. SCOTT

United States Attorney

 /s/ - Paul Ham 

PAUL S. HAM

Trial Attorney, Tax Division

U.S. Department of Justice

Post Office Box 683, Ben Franklin Station

Washington, D.C. 20044

Telephone: (202) 307-6421

Facsimile: (202) 307-0054

(Attorneys for the United States)

Dated this 13th day of June, 2005.

BILL LOCKYER

Attorney General of the State of California

 /s/ - Robert Asperger 

ROBERT E. ASPERGER

Deputy Attorney General

1300 I Street, Suite 125

P.O. Box 944255

Sacramento, CA 94244-2550

Telephone: (916) 324-5157

Facsimile: (916) 327-2247

(Attorneys for the State of California, 

Franchise Tax Board)

IT IS SO ORDERED.

Dated: June 15, 2005 /s/ Sandra M. Snyder 

icido3UNITED STATES MAGISTRATE JUDGE

Case 1:04-cv-05475-JKS-SMS Document 36 Filed 06/17/05 Page 3 of 3