Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_06-cv-02528/USCOURTS-caed-2_06-cv-02528-1/pdf.json

Parties Involved:
Citifinancial Mortgage
Defendant
El Dorado County Tax Collector
Defendant
Ursula Filice
Defendant
Gerald W. Filice
Defendant
State of California Franchise Tax Board
Defendant
Transamerica Financial Services
Defendant
United States of America
Plaintiff

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28 STIPULATION AND PROPOSED ORDER -1-

McGREGOR W. SCOTT

United States Attorney

PAUL S. HAM

ERIN B. ASHWELL

Trial Attorneys, Tax Division

United States Department of Justice

P.O. Box 683, Ben Franklin Station

Washington, DC 20044-0683

Telephone: (202) 307-6421

Telephone: (202) 307-6432

Attorneys for the United States of America

UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA

Plaintiff,

v.

GERALD W. FILICE; URSULA FILICE;

EL DORADO COUNTY TAX COLLECTOR;

CITIFINANCIAL MORTGAGE;

TRANSAMERICA FINANCIAL

SERVICES; AND STATE OF CALIFORNIA

FRANCHISE TAX BOARD;

Defendants.

Civil No. 2:06-CV-02528-WBS-DAD

STIPULATION AND [Proposed]

ORDER

Plaintiff United States of America and defendant Citifinancial Mortgage Company Inc., (as

successor by merger to CitiMortgage, Inc.), (“Citifinancial”), through their respective attorneys, hereby

agree and stipulate as follows:

1. On June 26, 1996 Gerald W. Filice and Ursula Filice entered into Deed of Trust with Ford

Consumer Finance Company, Inc. encumbering the property (“the subject property”) legally described as

follows:

Parcel 3, as shown on that certain map entitled “parcel map”, filed in

the office of the recorder of the county of El Dorado, State of California

 On March 18, 1974 in book 5 of parcel maps, at page 75

Case 2:06-cv-02528-WBS-DAD Document 22 Filed 05/09/07 Page 1 of 3
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28 STIPULATION AND PROPOSED ORDER -2-

Assessor’s parcel number 094-150-07.

2. The Deed of Trust was recorded with the El Dorado County Recorder’s office on July 3,

1996.

3. Citifinancial, now, holds the beneficial interest in the Deed of Trust.

4. On November 13, 2006, the United States filed suit to reduce to judgment federal tax

assessments against Gerald W. Filice and Ursula Filice for their unpaid federal income tax liabilities, plus

penalties and interest, for 1993 through 1997 (“tax years at issue”) and to foreclose its tax liens on the

subject property. The United States’ tax liens for the tax years at issue attach to the subject property. 

5. On or about September 27, 1999, a delegate of the Secretary of Treasury recorded with

the County Recorder’s Office El Dorado County, California, a Notice of Federal Tax Lien securing

Gerald W. Filice’s and Ursula Filice’s unpaid tax debts for the tax years at issue. 

6. The United States and Citifinancial agree that Citifinancial’s interest under the Deed of

Trust is senior to and has priority over the United States’ tax liens against the subject property. 

Therefore, the United States and Citifinancial agree that the proceeds generated from any judicial or

voluntary sale of the subject property as related to this action, shall be distributed in such a way to fully

satisfy Citifinancial’s interest under the Deed of Trust as described under the Deed of Trust and the costs

and expenses of the sale before any proceeds are distributed to the United States in satisfaction of its

claim against Gerald W. Filice and Ursula Filice under its tax liens for the tax periods at issue.

7. If the subject property is sold through the foreclosure of the United States’ tax liens in this

action or if this action is dismissed, the United States shall either obtain an order expunging the Notice of

Lis Pendens recorded with the El Dorado County Recorder’s Office on December 5, 2006, or record a

Notice of Withdrawal of said Notice of Lis Pendens.

///

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8. The United States and Citifinancial are to bear their respective costs, including any

possible attorney's fees or other expenses of this litigation as to each other. Citifinancial is hereby

dismissed from this action. In consideration of the Stipulation herein and Citifinancial’s agreement not

to oppose the proceedings herein, Citifinancial will not be required to attend or participate in any future

conferences, meetings of counsel, or court hearings. 

Dated this 7 day of May, 2007. th

McGREGOR W. SCOTT

United States Attorney

/s/-Erin B. Ashwell 

PAUL S. HAM

ERIN B. ASHWELL

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 20 day of April, 2007. th

/s/- Michael H. Chang

MICHAEL H. CHANG

Wolfe & Wyman LLP

5 Park Plaza, Suite 1100

Irvine, CA 92614-5979

Telephone: (949) 475-9200

Facsimile: (949) 475-9203

(Attorney for Citifinancial Mortgage Company,

Inc.)

IT IS SO ORDERED.

Dated: May 8, 2007

Case 2:06-cv-02528-WBS-DAD Document 22 Filed 05/09/07 Page 3 of 3