The opinion of the court was delivered by: Gary Allen Feess United States District Judge
And Related Cross-Claim and Counter-Claim
FINAL JUDGMENT: (1) REDUCING TAX ASSESSMENTS TO JUDGMENT; (2) FORECLOSING FEDERAL TAX LIENS AND ORDER OF SALE OF REAL PROPERTY LOCATED AT 8859 SANDLOCK STREET, PICO RIVERA, CALIFORNIA; AND (3) DISMISSING CROSS-CLAIM
Pursuant to the Court's Order filed on May 13, 2008, setting aside fraudulent transfer and determining that Defendants JUAN MADRIZ HARO and MORENA GUADALUPE HARO are indebted to Plaintiff United States of America for unpaid federal employment taxes, and pursuant to the Court's Order re Cross-motions for Summary Judgment filed April 22, 2009, granting summary judgment in favor of Plaintiff United States of America and denying Defendant and Counterclaimant Deutsche Bank's motion for partial summary judgment,
IT IS HEREBY ORDERED AND ADJUDGED THAT:
1. The United States motion for summary judgment against defendant DEUTSCHE BANK is GRANTED.
2. Defendant and Counterclaimant Deutsche Bank's motion for partial summary judgment against plaintiff and counterclaim defendant United States of America is DENIED.
3. Defendant and Counterclaimant Deutsche Bank takes nothing by it's counterclaim.
4. The Cross-claim filed by defendant and cross-claimant Deutsche Bank is hereby dismissed without prejudice.
5. Defendants JUAN MADRIZ HARO and MORENA GUADALUPE HARO are personally liable and indebted to the United States of America for unpaid federal employment taxes in the sum of $183,660.85, plus accrued interest, penalties and other statutory additions, as permitted by law, until such obligation is paid.
6. Defendants JUAN MADRIZ HARO and MORENA GUADALUPE HARO are the true owners of the real property located at and commonly known as 8859 Sandlock Street, Pico Rivera, California (hereafter the "Sandlock Property"), in the County of Los Angeles, California, and more particularly described as:
THAT PORTION OF LOT B OF COFFMAN PARTITION, IN THE CITY OF PICO RIVERA, COUNTY OF LOS ANGELES, STATE OF CALIFORNIA, AS PER MAP RECORDED IN BOOK 78, PAGES 25 TO 26 OF MISCELLANEOUS RECORDS, IN THE OFFICE OF THE COUNTY RECORDER OF SAID COUNTY, DESCRIBED AS FOLLOWS: BEGINNING AT THE SOUTHEAST CORNER OF LOT 11 OF TRACT NO. 17122, IN THE CITY OF PICO RIVERA, COUNTY OF LOS ANGELES, STATE OF CALIFORNIA, AS PER MAP RECORDED IN BOOK 422, PAGES 25 TO 26 OF MAPS, RECORDS OF SAID COUNTY: THENCE SOUTH 82 DEGREES 00 MINUTES 55 SECONDS WEST ALONG THE SOUTHERLY LINE OF LOTS 11 AND 10 OF SAID TRACT NO. 17122, A DISTANCE OF 123.34 FEET; THENCE PARALLEL WITH THE CENTER LINE OF COFFMAN PICO ROAD, AS SHOWN ON SAID LAST MENTIONED MAP, SOUTH 8 DEGREES 05 MINUTES, 40 SECONDS EAST 82.08 FEET; THENCE PARALLEL WITH THE SOUTHERLY LINE OF SAID LOTS 10 AND 11, NORTH 82 DEGREES 00 MINUTES 55 SECONDS EAST 3.34 FEET; THENCE PARALLEL WITH THE CENTER LINE OF SAID COFFMAN PICO ROAD; SOUTH 8 DEGREES 05 MINUTES 40 SECONDS EAST 11.50 FEET TO THE TRUE POINT OF BEGINNING; THENCE CONTINUING ALONG LAST MENTIONED PARALLEL LINE SOUTH 8 DEGREES 05 MINUTES 40 SECONDS EAST 95.42 FEET TO THE EASTERLY PROLONGATION OF THE SOUTHERLY LINE OF LOT 53 OF TRACT NO. 16120, AS PER MAP RECORDED IN BOOK 358, PAGE 46 THROUGH 50 INCLUSIVE OF MAPS, RECORDS OF SAID COUNTY; THENCE ALONG SAID PROLONGATION, SOUTH 82 DEGREES 00 MINUTES 55 SECONDS WEST 80.00 FEET TO THE SOUTHEASTERLY CORNER OF SAID LOT 53; THENCE ALONG THE EASTERLY LINE OF SAID LOT 53 AND PROLONGATION THEREOF, NORTH 8 DEGREES 05 MINUTES 40 SECONDS WEST 125.00 FEET TO A LINE THAT BEARS NORTH 77 DEGREES 43 MINUTES 06 SECONDS WEST FROM THE TRUE POINT OF BEGINNING; THENCE ALONG THE LAST MENTIONED LINE SOUTH 77 DEGREES 43 MINUTES 05 SECONDS EAST 85.34 FEET TO THE TRUE POINT OF BEGINNING. Assessor Parcel No. 6370-008-029
7. Notices of Federal Tax Lien were filed in the Official Records of the Recorder's Office of Los Angeles County, California, against Defendants JUAN MADRIZ HARO & MORENA GUADELUPE HARO on October 10, 2002; December 6, 2002; May 23, 2003; July 18, 2003; April 20, 2005; and January 9, 2006.
8. The Sandlock Property is ordered to be sold by the Area Director of the Internal Revenue Service, Los Angeles, California, District (hereinafter "Area Director"), or his delegate, in accordance with the provisions of Title 28, United States Code, Sections 2001 and 2002.
9. Any party to this proceeding or any person claiming an interest in the subject real property may move the Court, pursuant to Title 28, United States Code, Section 2001(b), for an order for a private sale of the subject real property. Any such motion shall be filed within twenty (20) days of the date of this Order and shall set forth with particularity (a) the nature of the moving party's interest in the subject real property, (b) the reasons why the moving party believes that a private sale would be in the best interests of the United States of America and any other claimant involved herein, (c) the names of three ...