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United States v. Haro

UNITED STATES DISTRICT COURT CENTRAL DISTRICT OF CALIFORNIA WESTERN DIVISION


May 8, 2009

UNITED STATES OF AMERICA, PLAINTIFF,
v.
JUAN MADRIZ HARO, AKA JUAN HARO MADRIZ, AKA, JUAN MADRIZ HARO, ET AL., DEFENDANTS.

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 proposed appraisers and a short statement of their qualifications, and (d) a proposed form of order stating the terms and conditions of the private sale; and

10. The Area Director, or his delegate, is ordered to sell the subject real property if it does not become the subject of a motion pursuant to the preceding paragraph, in accordance with Title 28, United States Code, Sections 2001(a) and 2002. The property shall be sold by the Internal Revenue Service at a public sale to be held at the Los Angeles County Courthouse, Los Angeles, California.

a. Notice of the sale shall be published once a week for at least four (4) weeks prior to the sale in at least one newspaper regularly issued and of general circulation in Los Angeles County, California. Said notice shall describe the property by its legal description, and shall contain the terms and conditions of sale as set out herein.

b. The terms and conditions of sale shall be as follows:

A minimum bid equal to 70% of the forced sale value as determined by the Area Director, IRS, shall be required. The United States of America may bid a credit against its liens and interest thereon, costs, and expenses, without tender of cash. The terms of sale as to all other persons or parties bidding shall be cash. The successful bidder shall be required to deposit with the Area Director cash equal to twenty percent (20%) of the bidder's total bid immediately upon the property being struck off and awarded to such bidder as the highest and best bidder; and the remaining eighty percent (80%) of said purchase price to be paid on or before 5:00 p.m., three (3) days, inclusive, of the date of sale. Should any person bid off the property at the sale by virtue of this Judgment and Order of Sale, and fail to comply with the terms of the sale, such bidder shall be liable to the United States for twenty percent (20%) on the value of the property thus bid off as a penalty, and said deposit shall be paid over and delivered to the United States to be applied toward payment of said penalty, but payment of said penalty shall not be a credit against the liens of the United States.

c. Upon selling the subject real property, the District Director, or his delegate, shall prepare and file with this Court an accounting and report of sale and shall give to the purchaser a Certificate of Sale containing the description of the property sold and the price paid. The accounting and report of sale shall be filed within ten (10) days from the date of sale. If no objections have been filed in writing in this cause with the Clerk of the Court, within fifteen (15) days of the date of sale, the sale shall be confirmed without necessity of motion, and the Area Director shall be directed by the Clerk of the Court to execute and deliver his deed to said purchaser.

d. Possession of the property sold shall be yielded to the purchaser upon the production of the Certificate of Sale and Deed; and if there is a refusal to so yield, a Writ of Assistance may, without further notice, be issued by the Clerk of this Court to compel delivery of the property sold to the purchaser.

e. The Area Director shall apply the proceeds of sale to expenses of sale and then in the following order of priorities:

(1) First, to the Los Angeles County Tax Collector toward satisfaction of its liens of record recorded prior to May 13, 2005, which liens are in the amount of $1,872 as of August 1, 2009, plus interest thereafter until paid;

(2) Second, if any surplus remains after the payments of the expenses of sale and the liens set forth in subparagraph 10(e)(1) above, such remaining proceeds shall be treated as a single fund and shall be applied by the Area Director to pay the lien claims to the lien claimants in this action, and distribute the funds according to the following order of lien priority, which amounts shall be updated with all accrued interest and penalties to the date of distribution:

(i) third, in satisfaction of plaintiff United States of America's federal tax liens recorded prior to May 13, 2005, which liability is in the amount of $142,564 as of August 1, 2009;

(ii) fourth, in satisfaction of defendant State of California, Employment Development Department's, state tax lien recorded on March 11, 2005, in the amount of $8,378.94, which amount computed to August 1, 2009 is $11,191.08;

(iv) fifth, to defendant Deutsche Bank, assignee of New Century Mortgage Corporation, in satisfaction, in whole or in part, of the New Century Mortgage Deed of Trust recorded on May 13, 2005, which amount is $400,218.40 as of August 1, 2009.

11. If any surplus remains after making the aforesaid payments, the Area Director, or his delegate, shall so report, and return and pay the same into the registry of this Court for distribution under further order of this Court.

12. The Court hereby retains jurisdiction of this action for the purpose of making proper distribution of any surplus of the proceeds of sale, pursuant to the Area Director's Accounting and Report of Sale.

20090508

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