Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_05-cv-00846/USCOURTS-caed-2_05-cv-00846-0/pdf.json

Parties Involved:
California Franchise Tax Board
Defendant
Richard F. Garland
Defendant
Ethel L. Garland
Defendant
United States of America
Plaintiff

Document Text:

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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.

RICHARD F. GARLAND AND ETHEL L.

GARLAND, individually and as trustees of the

RICHARD F. GARLAND and ETHEL L.

GARLAND REVOCABLE TRUST; and

STATE OF CALIFORNIA FRANCHISE TAX

BOARD,

 Defendants.

Civil No. 2:05-CV-00846-LKK-PAN 

STIPULATED JUDGMENT

BETWEEN THE UNITED STATES

AND RICHARD F. GARLAND AND

ETHEL L. GARLAND, Individually

and as Trustees of the RICHARD F.

GARLAND and ETHEL L.

GARLAND REVOCABLE TRUST,

and [PROPOSED] JUDGMENT AND

ORDER

Plaintiff United States and defendants Richard F. Garland and Ethel L. Garland, individually and as

trustees of the Richard F. Garland and Ethel L. Garland revocable trust, hereby agree and stipulate as

follows:

1. Richard F. Garland and Ethel L. Garland, jointly and severally, are indebted to the United

States in the amount of $528,517.16 - plus any accrued interest and penalties from the dates of

assessments - for outstanding federal income taxes, plus penalties and interest, for the tax years ending

December 31, 1977 through 1986.

2. The Richard F. Garland and Ethel L. Garland Revocable Trust is revocable under

applicable California law.

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28 JUDGMENT AND ORDER 2

3. Richard F. Garland and Ethel L. Garland are the true and beneficial owners of real

property, particularly described as follows, despite any purported interest held by the Richard F. Garland

and Ethel L. Garland Revocable Trust (hereinafter, “Trust”):

LOT 4, AS SHOWN ON THE “PLAT OF RIDGECREST UNIT NO. 1", RECORDED

OCTOBER 31, 1961, IN BOOK 67 OF MAPS, MAP NO. 18, RECORDS OF SAID

COUNTY.

1962-63 ASSESSOR’S PARCEL NO. 233-232-17

The foregoing parcel(s) of real property is located at 5313 Ridgevale Way, Fair Oaks, CA 95628

(hereinafter, “subject property”).

4. The Trust is the nominee and/or alter ego of Richard F. Garland and Ethel L. Garland.

////

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28 JUDGMENT AND ORDER 3

5. Any purported transfer of the subject property from Richard F. Garland and Ethel L.

Garland to the Trust is ineffective to defeat the United States’ claims against them for outstanding federal

income taxes, plus penalties and interest, for the tax years ending December 31, 1977 through 1986, as

described in paragraph 1 above. 

Dated this 14th day of June, 2005.

MCGREGOR W. SCOTT

United States Attorney

 /s/ - Paul Ham 

PAUL S. HAM

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 11th day of June, 2005.

 /s/ - Richard F. Garland 

Richard F. Garland

5313 Ridgevale Way

Fair Oaks, CA 95628

Dated this 11th day of June, 2005.

 /s/ - Ethel L. Garland 

Ethel L. Garland

5313 Ridgevale Way

Fair Oaks, CA 95628

(Defendants)

IT IS SO ORDERED.

Dated this 5th day of July, 2005.

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