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United States v. Lang

July 25, 2008

UNITED STATES OF AMERICA, PLAINTIFF,
v.
KENDELL LANG; KENDELL LANG, AS PERSONAL REPRESENTATIVE OF THE ESTATE OF PATRICIA LANG; CASCADE PROFESSIONAL TRUST, KENDELL LANG, TRUSTEE; NATIONAL PROPERTY TRUST; WHITE MEMORIAL MEDICAL CENTER; STATE OF CALIFORNIA, FRANCHISE TAX BOARD, DEFENDANTS.



The opinion of the court was delivered by: Hon. Jeffrey T. Miller United States District Judge

ORDER OF FORECLOSURE AND JUDICIAL SALE

PURSUANT to the Order Granting the United States' Motion for Summary Judgment, filed herewith, and 28 U.S.C. §§ 2001 & 2002, and 26 U.S.C. §§ 7402 & 7403, it is FURTHER ORDERED as follows:

1. Execution of this Order of Foreclosure and Judicial Sale shall be delayed for ten days from the date of entry. Should Defendants Kendell Lang, the Estate of Patricia Lang, or the Cascade Professional Trust file a timely notice of appeal of this Order of Foreclosure, execution of this Order of Foreclosure shall be stayed pending the resolution of the appeal. However, once this Order of Foreclosure is executed, it shall act as a special writ of execution and no further orders or process from the Court shall be required.

2. Defendants Kendell Lang and the Estate of Patricia Lang are indebted to Plaintiff, the United States of America ("United States") for unpaid assessed balances of federal income taxes for the 1993 and 1995 tax years, plus interest and statutory additions accruing after the dates of assessment pursuant to 26 U.S.C. §§ 6601, 6621 and 6622, and 28 U.S.C. § 1961(c) until paid. On July 25, 2008, the Court entered judgment in favor of the United States and against Kendell Lang and the Estate of Patricia Lang for federal income tax liabilities arising from the 1993 and 1995 tax years, plus interest and penalties, calculated through April 30, 2008, in the amount of $296,107.92, and such additional statutory additions, including interest, that continues to accrue until paid in full.

3. Defendant Kendell Lang is indebted to the United States for unpaid assessed balances of federal income taxes for the 1999, 2000, 2001, 2002, and 2004 tax years, plus interest and statutory additions accruing after the dates of assessment pursuant to 26 U.S.C. §§ 6601, 6621 and 6622, and 28 U.S.C. § 1961(c) until paid. On July 25, 2008, the Court entered judgment in favor of the United States and against Kendell Lang for federal income tax liabilities arising from the 1999, 2000, 2001, 2002, and 2004 tax years, plus interest and penalties, calculated through April 30, 2008, in the amount of $102,476.89, and such additional statutory additions, including interest, that continues to accrue until paid in full.

4. The Estate of Patricia Lang is indebted to the United States for unpaid assessed balances of penalties under 26 U.S.C. §§ 6651(a)(1), 6651(a)(2), and 6654 for the 2002 tax years plus interest and statutory additions accruing after the dates of assessment pursuant to 26 U.S.C. §§ 6601, 6621 and 6622, and 28 U.S.C. § 1961(c) until paid. On July 25, 2008, the Court entered judgment in favor of the United States and against the Estate of Patricia Lang for federal income tax liabilities arising from the 2002 tax year, plus interest and penalties, calculated through April 30, 2008, in the amount of $39,227.66, and such additional statutory additions, including interest, that continues to accrue until paid in full.

5. The property upon which foreclosure is residential real property located at 2605 Lone Jack Road, Encinitas, California ("the Subject Property"), and legally described as follows:

PARCEL 1 OF PARCEL MAP NO. 14474 IN THE CITY OF INCOGNITAS, FILED IN THE OFFICE OF THE COUNTY RECORDER OF SAN DIEGO COUNTY, SEPTEMBER 19, 1886, AS FILE NO. 86-415214 OF OFFICIAL RECORDS.

Defendant Cascade Professional Trust acquired title to this Subject Property by individual grant deed filed with the San Diego County Recorder's Office on December 3, 1993. In the Order filed herewith, the Court entered judgment in favor of the United States finding that Cascade Professional Trust holds the above-described Subject Property as a nominee of Kendell Lang.

6. On March 3, 1997, and November 21, 2005, a duly authorized delegate of the Secretary of the Treasury, made assessments against Kendell Lang and Patricia Lang for unpaid federal income taxes, penalties, interest, and other statutory additions for the tax period ending December 31, 1993.

7. On December 9, 1996, and November 21, 2005, a duly authorized delegate of the Secretary of the Treasury, made assessments against Kendell Lang and Patricia Lang for unpaid federal income taxes, penalties, interest, and other statutory additions for the tax period ending December 31,

8. On March 27, 2006, a duly authorized delegate of the Secretary of the Treasury, made assessments against Kendell Lang for unpaid federal income taxes, penalties, interest, and other statutory additions for the tax period ending December 31, 1999, and December 31, 2000.

9. On May 15, 2006, and July 3, 2006, a duly authorized delegate of the Secretary of the Treasury, made assessments against Kendell Lang for unpaid federal income taxes, penalties, interest, and other statutory additions for the tax period ending December 31, 2001.

10. On March 27, 2006, and May 15, 2006, a duly authorized delegate of the Secretary of the Treasury, made assessments against Kendell Lang for unpaid federal income taxes, penalties, interest, and other statutory ...


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