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United States v. Francis

May 14, 2009

UNITED STATES OF AMERICA, PLAINTIFF,
v.
WILLIAM A. FRANCIS; ELLEN J. FRANCIS; NEW CENTURY MORTGAGE CORPORATION; AND STATE OF CALIFORNIA FRANCHISE TAX BOARD, DEFENDANTS.



The opinion of the court was delivered by: George H. King United States District Judge

[PROPOSED]

AMENDED JUDGMENT AND ORDER OF SALE

Deemed appropriate for resolution without oral argument pursuant to order of the Court under Local Rule 7-15

Based on the papers filed in this case, including the Motion for Summary Judgment filed by the United States of America (Plaintiff), the arguments advanced by the parties, and all other matters properly made part of the record, IT IS ORDERED:

Reduce Assessments to Judgment

1. As of October 31, 2008, the unpaid tax liability of William A. Francis and Ellen J. Francis was $424,328.75, and included both assessed and accrued liabilities (federal income taxes, additions to tax, interest, fees and collection costs), for tax years 1996 through 2003, inclusive.

2. The taxpayers are jointly and severally, personally liable and indebted to the United States of America for their unpaid tax liability, including subsequent additions to tax and interest as permitted by law, until the liability is paid in full.

3. The unpaid tax liability, including subsequent additions to tax and interest as permitted by law, until paid in full, is reduced to judgment against William A. Francis and Ellen J. Francis, jointly and severally, resolving the first cause of action in the Complaint in favor of the United States.

Foreclosure of Federal Tax Liens

4. The United States of America has valid federal tax liens, in the amount of the unpaid tax liability, against the property interests of the taxpayers.

5. The taxpayers are owners as husband and wife of the real property located at, and commonly referred to as, 3111 Peters Circle, Glendale, California 91208 (the subject property), legally described as Lot 14 of Tract No. 29116, in the City of Glendale, County of Los Angeles, State of California, as per Map recorded in Book 473 pages 16 to 18, inclusive, of Maps, in the Office of the County Recorder of said County. The Assessor Parcel No. for the subject property is 5616-010-012.

6. The federal tax liens are hereby foreclosed against the taxpayers' interest in the subject property.

7. The subject property is ordered to be sold by the Area Director of the Internal Revenue Service, Los Angeles, California Area (hereinafter "Area Director"), or his delegate, in accordance with the provisions of 28 U.S.C. §§ 2001 and 2002.

8. Any party to this proceeding or any person claiming an interest in the subject 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 property. Any such motion shall be filed within twenty (20) days of the date of this Judgment and shall set forth with particularity (a) the nature of the moving party's interest in the subject 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 ...


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