Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_07-cv-02372/USCOURTS-caed-2_07-cv-02372-8/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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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 SAVINGS )

BANK, EL DORADO COUNTY TAX )

COLLECTOR, CALIFORNIA FRANCHISE)

TAX BOARD, )

)

Defendants. )

)

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

STIPULATION AND REQUEST FOR

ORDER DISMISSING EL DORADO

SAVINGS BANK

The United States of America and El Dorado Savings Bank, by counsel

undersigned, hereby stipulate and agree as follows:

1. The 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.

Case 2:07-cv-02372-JAM-CKD Document 79 Filed 03/03/09 Page 1 of 3
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- 2 - Stipulation and Request for Order

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

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

Fair Pines Lane Property. The first of these federal tax liens arose on August 23, 1985.

3. On June 30, 1978, a purchase money deed of trust against the Fair Pines

Lane Property was recorded at Book 1646, Page 168 of the Official Records of El

Dorado County (hereinafter “deed of trust”) by El Dorado Savings Bank to secure a

promissory note in the amount of $95,700.

4. On February 12, 2008, the United States and El Dorado Savings Bank

filed a Stipulation and Request for Order agreeing that the deed of trust referred to in

Paragraph 3 had priority over the federal tax liens and judgment lien at issue in the

above-captioned action (Docket No. 32).

5. Since the filing of that stipulation the promissory note secured by the deed

of trust referred to in Paragraph 3 has been paid in full. Thus, El Dorado Savings Bank

no longer has a lien on the Fair Pines Lane Property.

6. El Dorado Savings Bank hereby disclaims any interest in the Fair Pines

Lane Property.

7. As El Dorado Savings Bank has no interest in the property that is the

subject of this suit, El Dorado Savings Bank and the United States hereby agree to

dismiss this action against El Dorado Savings Bank.

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Case 2:07-cv-02372-JAM-CKD Document 79 Filed 03/03/09 Page 2 of 3
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- 3 - Stipulation and Request for Order

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

Lawrence G. Brown

United States Attorney

Dated: March 3, 2009 /s/ Adair F. Boroughs 

Adair F. Boroughs

Trial Attorney, Tax Division

U.S. Department of Justice

Hefner, Stark & Marois, LLP

Dated: February 24, 2009 /s/ Thomas P. Griffin, Jr. (as authorized

 on 2/24/09) 

Thomas P. Griffin, Jr.

Attorneys for Defendant

El Dorado Savings Bank, Inc.

IT IS SO ORDERED.

DATED this 3rd day of March, 2009.

/s/ John A. Mendez 

JOHN A. MENDEZ

U.S. District Court Judge

Case 2:07-cv-02372-JAM-CKD Document 79 Filed 03/03/09 Page 3 of 3