Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_09-cv-00797/USCOURTS-caed-1_09-cv-00797-1/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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BENJAMIN B. WAGNER 

United States Attorney

G. PATRICK JENNINGS

Trial Attorney, Tax Division

U.S. Department of Justice

P.O. Box 683, Ben Franklin Station

Washington, D.C. 20044-0683

Telephone: (202) 307-6648

E-mail: guy.p.jennings@usdoj.gov

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. )

)

RAY CLINGENPEEL; SHIRLEY A. )

CLINGENPEEL; TUFFY RUFFY TRUST by )

DAVID K. JACOBS, TRUSTEE and/or by )

ANITA MORRISON, TRUSTEE; )

SUSAN BELL TRUST by DAVID K. JACOBS, )

TRUSTEE; and/or by ANITA MORRISON, )

TRUSTEE; ATEL CAPITAL GROUP; )

STATE OF CALIFORNIA FRANCHISE TAX )

BOARD; RESIDENTIAL CREDIT )

SOLUTIONS; CITIBANK (South Dakota) NA; )

TASHIMA FAMILY TRUST by MIKIYE )

TASHIMA, TRUSTEE; )

)

Defendants. )

)

Civil No. 1:09-CV-00797 OWW DLB 

ORDER ON STIPULATION OF LIEN

PRIORITY

Plaintiff United States of America ("United States"), defendant Atel Capital Group

("Atel"), and defendant Residential Credit Solutions ("Residential Credit") (collectively, "the

Lienholders"), have submitted a STIPULATION OF LIEN PRIORITY AND REQUEST FOR

ORDER that establishes certain lien priorities and seeks an order to excuse the Lienholders

from further participation in this case. The parties to the stipulation recite that:

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

against Ray Clingenpeel and Shirley A. Clingenpeel (“taxpayers”) and to foreclose federal tax

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liens against real property identified in the stipulation, i.e. 5585 North Indianola Drive and 1201

North Blackstone Avenue, which will be referred to herein, collectively, as the “Subject

Property.” 

2. On or about June 28, 1998, the Clingenpeels borrowed $133,000 dollars and secured

the repayment of the obligation with a Deed of Trust recorded against 5585 North Indianola

Drive (the “Deed of Trust”). The Deed of Trust was recorded with the Fresno County Recorder

on June 29, 1998. The current lien holder for the Deed of Trust is defendant Residential Credit

Solutions.

3. On or about November 14, 2000, an Abstract of Judgment was recorded with the Fresno

County Recorder in favor of Atel Business Credit, Inc. and against Ray Clingenpeel and Shirley

Clingenpeel in the nominal amount of $19,833.34 (the “Judgment Lien”). The Judgment Lien

attached to both the 5585 North Indianola Drive property and the 1201 North Blackstone

Avenue property. Atel Business Credit, Inc. is now defendant Atel Capital Group.

4. On or about April 19, 2001, the United States filed its earliest notice of federal tax lien

with the Fresno County Recorder for the tax liabilities at issue. 

5. The United States and the Lienholders agree that the Deed of Trust has priority over the

federal tax liens and Judgment Lien at issue in the above-captioned action only with respect to

the 5585 North Indianola Drive property.

6. The United States and the Lienholders agree that the Judgment Lien has priority over

the federal tax liens at issue in the above-captioned action with respect to both parcels of the

Subject Property.

7. The United States claims no monetary relief against the Lienholders in this action. In the

event that the Court permits the sale of the Subject Property, the Subject Property will be sold

free and clear of the Lienholders' liens, with the liens to follow the sale proceeds. 

8. After the sale, the parties will agree to an order of distribution, with each lien payment to

include principal, interest to the date of distribution, and reasonable attorney’s fees pursuant to

26 U.S.C. § 6323(e), in an amount according to proof at that time.

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In accordance with the stipulation, and for good cause shown, 

IT IS ORDERED THAT

1. If the Court orders the sale of 5585 North Indianola Drive, the sale proceeds are to be

paid to the Clerk of the Court and applied, as far as they shall be sufficient, to the following

items, in the order specified: 

A. to Residential Credit for the Deed of Trust;

B. to Atel for the Judgment Lien; then

C. to the United States for the federal tax liens at issue.

2. If the Court orders the sale of 1201 North Blackstone Avenue, the sale proceeds are to

be paid to the Clerk of the Court and applied, as far as they shall be sufficient, to the following

items, in the order specified: 

A. to Atel for the Judgment Lien; then

B. to the United States for the federal tax liens at issue.

3. Unless otherwise ordered by the Court, Residential Credit and Atel are excused from

appearing in Court, or otherwise asserting their claims in this case. The Lienholders will be

bound by the judgment in this case. The Lienholders will respond to reasonable discovery

requests.

IT IS SO ORDERED.

Dated: January 5, 2010 /s/ Oliver W. Wanger 

emm0d6 UNITED STATES DISTRICT JUDGE

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