Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-4_06-cv-05838/USCOURTS-cand-4_06-cv-05838-22/pdf.json

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

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JOSEPH RUSSONIELLO (CSBN 44332)

United States Attorney

THOMAS MOORE (ASBN 4305-O78T)

Assistant United States Attorney

Chief, Tax Division

CYNTHIA STIER (DCBN 423256)

Assistant United States Attorney

 9th Floor Federal Building

 450 Golden Gate Avenue, Box 36055

 San Francisco, California 94102

 Telephone: (415) 436-7000

Attorneys for United States of America

IN THE UNITED STATES DISTRICT COURT FOR THE

NORTHERN DISTRICT OF CALIFORNIA

SAN FRANCISCO DIVISION

UNITED STATES OF AMERICA, )

) No. 06-5838 PJH 

Plaintiff, )

)

v. ) AMENDED STIPULATION and 

) [PROPOSED] ORDER

LOUIS G. BEARY, et al., )

 )

Defendants. )

 )

This Stipulation and Order Allowing Sale of Real Property Free and Clear of Liens is to

be made effective as of August 24, 2009, between Plaintiff, United States of America, and

Defendants, Kimberley A. Beary a/k/a Kimberley Ann Beary, both individually and as Trustee

U.D.T. (Under Declaration of Trust); State of California, Franchise Tax Board; State of

California, Employment Development Department; Bank of America N.A.; and Lois Rust, and

creditors Unifund CCR Partners and Equable Assent Financial, LLC, as follows: 

1. Plaintiff, United States of America, on behalf of its agency the Internal

Revenue Service, claims an interest in the subject real property described more fully below

(hereinafter, “Subject Property”) by virtue of its Notices of Federal Tax Lien recorded in the

Official Records of Sonoma County.

2. Bank of America is a national banking association organized and existing under

Case 4:06-cv-05838-PJH Document 188 Filed 02/12/10 Page 1 of 8
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US v. Louis Beary, et. al.,

Case No. C06-5838 PJH Stipulation 

and [proposed] Order 2

the laws of the United States of America and doing business in the State of California, and claims

an interest in the Subject Property by virtue of the Deed of Trust recorded in the Official Records

of Sonoma County, California on March 2, 1992, Instrument No. 92-022702. 

3. State of California, Franchise Tax Board claims an interest in the Subject Property

by virtue of its Tax Liens recorded in the Official Records of Sonoma County.

4. State of California, Employment Development Department claims an interest in

the Subject Property by virtue of its Tax Liens recorded in the Official Records of Sonoma

County.

5. Asta Funding Palisades Collection successor in interest to Providian National

Bank, holder and assignee of the judgment awarded to Providian Bank, has disclaimed any

interest in the Subject Property by virtue of its disclaimer filed January 8, 2007, in this action. 

6. Citibank South Dakota N.A. has disclaimed any interest in the Subject Property by

 virtue of its disclaimer filed January 30, 2007, in this action. 

7. Lois Rust and her attorneys Beyers Costin et al, claim an interest in the Subject

Property by virtue of its judgment liens recorded in the Official Records of Sonoma County.

8. Unifund CCF Partners c/o CIR Law Offices, LLP claims an interest in the

Subject Property by virtue of its judgment lien recorded in the Official Records of Sonoma

County. 

9. Equable Assent Financial, LLC, owner of the Judgment Lien of Columbia Credit

Services, Inc., claims an interest in the Subject Property by virtue of Columbia Credit Services,

Inc.’s judgment lien recorded in the Official Records of Sonoma County. 

10. The Subject Property is commonly known as 8781 Petaluma Hill Road,

Penngrove, California, and is more particularly described as follow:

AN UNINCORPORATED AREA IN THE COUNTY OF SONOMA, STATE OF

CALIFORNIA: Beginning at a 8-inch by 8-inch post which marks the Southeast corner of a lot

conveyed by C.F. Maass to Sophie C. Stenmetz, as recorded in Book 296 of Deeds, page 239,

Sonoma County Records, which point of beginning is also the Northeast corner of the lot hereby

conveyed, all being with Township 5 North, Range 7 West, County of Sonoma, State of

California, run 200.00 feet South along the West boundary line of county Road to a wooden

stake; thence continuing along said line of county Road, to a second wooden stake, 200.00 feet;

thence 647.9 feet, North 89° 42' West, to a wooden stake at a board fence; thence 200.0 feet

Case 4:06-cv-05838-PJH Document 188 Filed 02/12/10 Page 2 of 8
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US v. Louis Beary, et. al.,

Case No. C06-5838 PJH Stipulation 

and [proposed] Order 3

north 0 degrees 10' West, along board fence to a wooden stake; thence continuing North 0° 10'

West 200.0 feet on said line to a stake at intersection of board fence and a wire fence; thence

649.3 feet, south 89° 42' East along wire fence, to a point of beginning on the County Road line.

A.P. # 047-091-06.

IT IS HEREBY STIPULATED and AGREED, subject to the Court’s approval, by and

between Plaintiff, United States of America, and Defendants, Kimberley A. Beary a/k/a

Kimberley Ann Beary, both individually and as Trustee U.D.T. (Under Declaration of Trust); 

State of California, Franchise Tax Board; State of California, Employment Development

Department; Bank of America N.A.; and Lois Rust, and creditors Unifund CCR Partners and

Columbia Credit Services, that: 

A. The Internal Revenue Service shall discharge the Subject Property from 

its Notices of Federal Tax Lien to the extent required to allow Kimberley Beary to convey title to

the Subject Property to Buyer, pursuant to the Contract and through the Escrow, free and clear of

all Notices of Federal Tax Lien filed against the Subject Property, including those listed in

Exhibit A hereto as liens number 4, 5, 15, 17, 18, 21, 22, 24, 25, 27-40, inclusive, and those Lis

Pendens listed therein as item number 41, provided that the Notices of Federal Tax Lien shall

attach to the Net Proceeds of the sale of the Subject Property which remain in Escrow Agent’s

possession after payment of the amounts described in paragraph G below (“Net Proceeds”) to the

same extent, validity and priority as the Notices of Federal Tax Lien attached to the Subject

Property; and Escrow Agent shall disburse the net proceeds to:

 Clerk of the United States District Court

 Attention: Finance Section

 16 Floor th

 450 Golden Gate Avenue

 San Francisco, CA 94102

The Clerk of the United States District Court shall maintain the net proceeds in an

interest-bearing account pending receipt of further order(s) of the District Court. 

B. State of California, Employment Development Department shall release its Tax

Liens to the extent required to allow Kimberley Beary to convey title to the Subject Property to

Buyer, pursuant to the Contract and through the Escrow, free and clear of all Employment

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US v. Louis Beary, et. al.,

Case No. C06-5838 PJH Stipulation 

and [proposed] Order 4

Development Department Tax Liens filed against the Subject Property, including those listed in

Exhibit A hereto as liens number 6, 7, 8, 10, 11, 12 and 14, provided that the Employment

Development Department’s Tax Liens shall attach to the Net Proceeds of the sale of the Subject

Property which remain in Escrow Agent’s possession after payment of the amounts described in

paragraph G below (“Net Proceeds”) to the same extent, validity and priority as Tax Liens

attached to the Subject Property; and Escrow Agent shall disburse the net proceeds to:

 Clerk of the United States District Court

 Attention: Finance Section

 16 Floor th

 450 Golden Gate Avenue

 San Francisco, CA 94102

The Clerk of the United States District Court shall maintain the net proceeds in an

interest-bearing account pending receipt of further order(s) of the District Court. 

C. State of California, Franchise Tax Board shall release its Tax Liens to the extent

required to allow Kimberley Beary to convey title to the Subject Property to Buyer, pursuant to

the Contract and through the Escrow, free and clear of all Franchise Tax Board Tax Liens filed

against the Subject Property, including those listed in Exhibit A hereto as liens number 9, 13, 44

and 45, provided that the Franchise Tax Board’s Tax Liens shall attach to the Net Proceeds of the

sale of the Subject Property which remain in Escrow Agent’s possession after payment of the

amounts described in paragraph G below (“Net Proceeds”) to the same extent, validity and

priority as the Tax Liens attached to the Subject Property; and Escrow Agent shall disburse the

net proceeds to:

 Clerk of the United States District Court

 Attention: Finance Section

 16 Floor th

 450 Golden Gate Avenue

 San Francisco, CA 94102

The Clerk of the United States District Court shall maintain the net proceeds in an

interest-bearing account pending receipt of further order(s) of the District Court. 

D. Lois Rust, and her attorneys Beyers Costin, et al. shall release its Judgment Liens

to the extent required to allow Kimberley Beary to convey title to the Subject Property to Buyer,

Case 4:06-cv-05838-PJH Document 188 Filed 02/12/10 Page 4 of 8
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US v. Louis Beary, et. al.,

Case No. C06-5838 PJH Stipulation 

and [proposed] Order 5

pursuant to the Contract and through the Escrow, free and clear of all Lois Rust’s Judgment

Liens filed against the Subject Property, including those listed in Exhibit A hereto as lien

numbers 16, 19, 20 and 23, provided that the Lois Rust Judgment Liens shall attach to the Net

Proceeds of the sale of the Subject Property which remain in Escrow Agent’s possession after

payment of the amounts described in paragraph G below (“Net Proceeds”) to the same extent,

validity and priority as the judgment liens attached to the Subject Property; and Escrow Agent

shall disburse the net proceeds to:

 Clerk of the United States District Court

 Attention: Finance Section

 16 Floor th

 450 Golden Gate Avenue

 San Francisco, CA 94102

The Clerk of the United States District Court shall maintain the net proceeds in an

interest-bearing account pending receipt of further order(s) of the District Court. 

E. Equable Assent Financial, LLC, owner of the Judgment Lien of Columbia Credit

Services, Inc., shall release its Judgment Lien to the extent required to allow Kimberley Beary to

convey title to the Subject Property to Buyer, pursuant to the Contract and through the Escrow,

free and clear of Columbia’s Judgment Lien filed against the Subject Property, including that

listed in Exhibit A hereto as lien number 42, provided that the said Judgment Lien shall attach to

the Net Proceeds of the sale of the Subject Property which remain in Escrow Agent’s possession

after payment of the amounts described in paragraph G below (“Net Proceeds”) to the same

extent, validity and priority as the judgment liens attached to the Subject Property; and Escrow

Agent shall disburse the net proceeds to:

 Clerk of the United States District Court

 Attention: Finance Section

 16 Floor th

 450 Golden Gate Avenue

 San Francisco, CA 94102

The Clerk of the United States District Court shall maintain the net proceeds in an

interest-bearing account pending receipt of further order(s) of the District Court. 

F. Unifund CCF Partners c/o CIR Law Offices, LLP (“Unifund” hereafter), shall

Case 4:06-cv-05838-PJH Document 188 Filed 02/12/10 Page 5 of 8
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US v. Louis Beary, et. al.,

Case No. C06-5838 PJH Stipulation 

and [proposed] Order 6

release its Judgment Lien to the extent required to allow Kimberley Beary to convey title to the

Subject Property to Buyer, pursuant to the Contract and through the Escrow, free and clear of all

Unifund’s Judgment Liens filed against the Subject Property, including that listed in Exhibit A

hereto as lien number 43, provided that the Unifund Judgment Lien shall attach to the Net

Proceeds of the sale of the Subject Property which remain in Escrow Agent’s possession after

payment of the amounts described in paragraph G below (“Net Proceeds”) to the same extent,

validity and priority as the judgment liens attached to the Subject Property; and Escrow Agent

shall disburse the net proceeds to:

 Clerk of the United States District Court

 Attention: Finance Section

 16 Floor th

 450 Golden Gate Avenue

 San Francisco, CA 94102

The Clerk of the United States District Court shall maintain the net proceeds in an

interest-bearing account pending receipt of further order(s) of the District Court. 

G. The parties hereby authorize Escrow Agent to pay from the sales proceeds

received in the Escrow, Bank of America, successor to Security Pacific Bank, it’s successor or

assignee, by virtue of that Deed of Trust recorded in the Official Records of Sonoma County,

California on March 2, 1992, as instrument 92-022702, and also identified in Exhibit A as Item

2. The costs, listed and described in the Escrow Agent’s Statement of Settlement Costs, which

will be subject to approval by counsel for the United States and counsel for the State of

California, Employment Development Department and Franchise Tax Board.

H. In the event the Escrow is cancelled or terminated for any reason, other than the

failure of a party or parties to perform their obligation(s) as stated herein, this Stipulation

and the Order of the Court thereon shall be void, null and of no effect. 

I. This Stipulation and Order is intended to be, and shall be accepted by the escrow

agent, as escrow instructions. 

J. By signing below, each of the undersigned persons represents that he or she is

authorized to execute this Stipulation on behalf of the entity identified below and that he or she

Case 4:06-cv-05838-PJH Document 188 Filed 02/12/10 Page 6 of 8
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US v. Louis Beary, et. al.,

Case No. C06-5838 PJH Stipulation 

and [proposed] Order 7

fully understands its contents. 

Respectfully submitted,

JOSEPH RUSSONIELLO

United States Attorney

/S/ Cynthis Stier

Dated: : 

CYNTHIA STIER 

Assistant U.S. Attorney

Attorneys for the United States of America 

/S/ Karen W. Yiu

Dated: : 

KAREN W. YIU

California Attorney General’s Office

Attorney for State of CA Franchise Tax Board

and Employment Development Department

/S/ Bob Haroche

Dated: : : 

BOB HAROCHE

Beyers Costin

200 Fourth Street, Suite 400

Santa Rosa, California 95402

Attorney for Lois Rust, James Beyers,

Nancy Case, Beyers Costin (Successor to 

Beyers, Costin & Case)

/S/ Peter Churchill

Dated: : : 

PETER CHURCHILL

1682 Novato Blvd., Ste. 250

Novato, CA 94947

Attorney for Kimberley Beary

/S/ Tara Muren

Dated: : : 

TARA MUREN

CIR Law Office, LLP

8665 Gibss Drive, Ste. 150

San Diego, CA 92123

Attorney for Unifund CCR Partners

/S/ Michael Walsh

Dated: : 

MICHAEL WALSH, General Counsel

Equable Assent Financial, LLC 

1120 Lake Cook Road, Suite B

Buffalo Grove, IL 60089

Case 4:06-cv-05838-PJH Document 188 Filed 02/12/10 Page 7 of 8
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US v. Louis Beary, et. al.,

Case No. C06-5838 PJH Stipulation 

and [proposed] Order 8

SO ORDERED: 

Dated:_________________ ____________________________________

 THE HONORABLE PHYLLIS J. HAMILTON

 UNITED STATES DISTRICT JUDGE

2/12/10

UNITED STATES DISTRICT COURT

NORTHERN DISTRICT OF CALIFORN

I

A

IT IS SO ORDERED

Judge Phyllis J. Hamilton

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