Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_07-cv-00466/USCOURTS-caed-2_07-cv-00466-2/pdf.json

Parties Involved:
Bank of America National Trust and Savings Association
Defendant
California Franchise Tax Board
Defendant
Robert Hogue
Defendant
Margaret Remedios
Defendant
United States of America
Plaintiff

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28 2584729.1 

McGREGOR W. SCOTT

United States Attorney

PAUL S. HAM

Trial Attorney, Tax Division

United States Department of Justice

P.O. Box 683, Ben Franklin Station

Washington, DC 20044-0683

Telephone: (202) 307-6421

Facsimile: (202) 307-0054

Attorneys for the United States of America

UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA

Plaintiff,

v.

MARGARET REMEDIOS; ROBERT HOGUE (or

his successor trustee), as trustee of the Sicnarf

Trust; STATE OF CALIFORNIA FRANCHISE

TAX BOARD; and BANK OF AMERICA

NATIONAL TRUST AND SAVINGS

ASSOCIATION, 

Defendants. 

Civil No. 2:07-cv-00466-GEB-DAD

STIPULATION BETWEEN THE

UNITED STATES AND BANK OF

AMERICA, and ORDER

Plaintiff United States of America and defendant Bank of America (fka Bank of America

National Trust and Savings Association), through their respective attorneys, stipulate as follows:

1. Defendant Bank of America is the current beneficiary under a Deed of Trust recorded on

March 30, 1983 with the County Recorder’s Office for Shasta County, California, Instrument No. 9013. 

This Deed of Trust encumbers real property located at 4685 Saratoga Drive, Redding, CA 96002, which 

is particularly described as follows (“subject property”):

Lot 11, as shown on the map of Western Homes Subdivision, Unit No. 2, recorded July 11,

1973 in Book 14 of Maps at page 38.

Case 2:07-cv-00466-GEB-DAD Document 16 Filed 07/05/07 Page 1 of 2
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STIPULATION 2 2584729.1 

Francis and Margaret Remedios are the trustors or mortgagees under this Deed of Trust. 

2. In this action, the United States seeks to reduce to judgment the assessment made against

Margaret Remedios for her unpaid federal income tax liabilities, plus penalties and interest, for 1998,

2000, 2001, and 2003 and to enforce its tax liens against the subject property. 

3. The United States and Bank of America agree that Bank of America’s Deed of Trust, as

described in paragraph 1 above, is senior to the United States’ tax liens, as described in paragraph 2

above, and further agree that should the subject property be sold pursuant to any order of this Court, that

the proceeds shall be distributed to satisfy Bank of America’s Deed of Trust before any amounts are

distributed to the United States in satisfaction of its tax liens.

4. The United States and Bank of America further agree to bear their own costs and

attorney’s fees in this matter. Bank of America reserves its right, if any, to seek remuneration for its

attorney’s fees and costs from the trustors under the Deed of Trust. Defendant Bank of America is

dismissed and need not further plead in this action. 

Dated this 3rd day of July, 2007. Dated this 2nd day of July, 2007.

MCGREGOR W. SCOTT

United States Attorney

 /s/ - Paul Ham /s/ - Linda Patterson 

PAUL HAM LINDA PATTERSON

Trial Attorney, Tax Division Pite Duncan LLP

Civil Trial Section, Western Region 525 East Main Street

U.S. Department of Justice El Cajon, CA 92020

Post Office Box 683 Telephone: 619-590-1300 ext. 2077 

Ben Franklin Station Facsimile: (619) 590-1385

Washington, D.C. 20044

Telephone: (202) 307-6421

Facsimile: (202) 307-0054

Attorneys for the United States Attorney for Bank of America

IT IS SO ORDERED.

Dated: July 3, 2007

 

GARLAND E. BURRELL, JR.

United States District Judge

Case 2:07-cv-00466-GEB-DAD Document 16 Filed 07/05/07 Page 2 of 2