The opinion of the court was delivered by: George H. King United States District Judge
ANDRE BIROTTE JR. United States Attorney SANDRA R. BROWN Assistant United States Attorney Chief, Tax Division THOMAS D. COKER [SBN 136820] Assistant United States Attorney FILED: 2/9/11 Room 7211, Federal Building 300 North Los Angeles Street Los Angeles, California 90012 Telephone: (213) 894-2454 Facsimile: (213) 894-0115 Attorneys for United States of America
JUDGMENT: (1) AGAINST DEFENDANT NGOC-LIEN T. NGUYEN FOR UNPAID FEDERAL INCOME TAXES FOR THE YEARS 1994, 1999, 2000, 2001, 2002, 2004, 2005 and 2006; AND (2) FORECLOSING FEDERAL TAX LIENS AND ORDERING OF SALE OF REAL PROPERTY LOCATED AT 17634 HEVER CIRCLE, FOUNTAIN VALLEY, CALIFORNIA
Based upon the Stipulation for Entry of Judgment filed concurrently herewith, Judgment is hereby entered against defendant NGOC-LIEN T. NGUYEN and in favor of plaintiff, the United States of America, as to the "Second Amended Complaint to Reduce Federal Tax Assessments to Judgment, and to Foreclose Tax Liens" filed on December 6, 2010, as follows: First Claim for Relief-Reduce Assessments to Judgment
1. The assessments of Federal income tax liabilities that the Internal Revenue Service ("IRS") made on various dates against defendant NGOC-LIEN T. NGUYEN for the calendar years 1994, 1999, 2000, 2001, 2002, 2004, 2005 and 2006 ("Subject Income Tax Liabilities") are hereby reduced to Judgment. Accordingly, plaintiff the United States of America shall recover against defendant NGOC-LIEN T. NGUYEN regarding the Subject Income Tax Liabilities Judgment in the amount of $206,008.13, as of November 2, 2010, plus penalties and statutory interest accruing on such amount after November 2, 2010, in accordance with 26 U.S.C. §§ 6651(a)(1), 6651(a)(2), 6601, 6621(a)(2), and 6622, until such Judgment is paid in full. Defendant NGOC-LIEN T. NGUYEN is liable for the Subject Income Tax Liabilities, which consist of the following specific amounts for each period at issue: Tax Year Unpaid Assessed Balance Accrued Penalties Accrued Interest Total as of 11/02/10 1994 $57,337.33 $0.00 $55,787.29 $113,124.62 1999 $5,353.66 $0.00 $681.98 $6,035.64 2000 $4,160.20 $0.00 $523.65 $4,683.85 2001 $1,240.81 $0.00 $156.22 $1,397.03 2002 $3,124.01 $0.00 $393.24 $3,517.25 2004 $55,814.00 $3,455.40 $9,516.95 $68,786.35 2005 $4,259.94 $447.36 $711.09 $5,418.39 2006 $2,199.59 $459.00 $387.41 $3,045.00
2. Judgment in the total amount of $206,008.13, plus penalties and statutory interest accruing on such amount after November 2, 2010, in accordance with 26 U.S.C. §§ 6651(a)(1), 6651(a)(2), 6601, 6621(a)(2), and 6622, until such Judgment is paid in full is hereby entered against defendant NGOC-LIEN T. NGUYEN .
Second Claim for Relief-Foreclosure of Federal Tax Liens
3. Defendant NGOC-LIEN T. NGUYEN is the sole owner of the real property located at, and commonly referred to as, 17634 Hever Circle, Fountain Valley, California located in the City of Fountain Valley (hereafter the "Subject Real Property"), County of Orange, California, and more particularly described as:
LOT 34 TRACT NO, 14943, IN THE CITY OF FOUNTAIN VALLEY, COUNTY OF ORANGE, STATE OF CALIFORNIA, AS SHOWN ON A MAP FILED IN BOOK 721, PAGES 24 TO 27 INCLUSIVE OF MISCELLANEOUS MAPS, IN THE OFFICE OF THE COUNTY RECORDER OF SAID COUNTY. EXCEPTING ONE-HALF OF ALL MINERALS, OIL, GAS, PETROLEUM AND OTHER HYDROCARBON SUBSTANCES IN OR UNDER OR WHICH MAYBE PRODUCED FROM SAID LAND WHICH UNDERLIES A PLANE PARALLEL TO AND 500 FEET BELOW THE PRESENT SURFACE OF SAID LAND FOR THE PURPOSE OF PROSPECTING, FOR THE EXPLORATION, DEVELOPMENT, PRODUCTION, EXTRACTION AND TAKING OF SAID MINERALS, OIL. GAS, PETROLEUM, AND OTHER HYDROCARBON SUBSTANCES FROM SAID LAND BY MEANS OF MINES, WELL, DERRICKS AND/OR OTHER EQUIPMENT FROM SURFACE LOCATIONS ON ADJOINING OR NEIGHBORING LAND OR LYING OUTSIDE OF THE ABOVE DESCRIBED LAND, IT BEING UNDERSTOOD THAT THE OWNER OF SUCH MINERALS, OIL, GAS, PETROLEUM, AND OTHER HYDROCARBON SUBSTANCES AS SET FORTH ABOVE SHALL HAVE NO RIGHT TO ENTER UPON THE SURFACE OF THE ABOVE DESCRIBED LAND NOT TO USE ANY OF THE SAID LAND OR ANY PORTION THEREOF ABOVE SAID PLANE PARALLEL TO THE 500 FEET BELOW THE PRESENT SURFACE OF SAID LAND FOR ANY PURPOSE WHATSOEVER, AS RESERVED IN THE DEED FROM STELLA W. CHENEY, RECORDED SEPTEMBER 27, 1961 IN BOOK 5861, PAGE 355, OFFICIAL RECORDS.
5. Defendant NGOC-LIEN T. NGUYEN acquired an interest in the Subject Real Property on January 19, 1996, by grant deed recorded in the Orange County Recorder's Office, Orange, California, from Tava Fountain Valley LP, a California Limited Partnership, as grantor, to NGOC-LIEN THI NGUYEN, a married women as her sole and separate property.
6. Pursuant to 26 U.S.C. § 6321, by reason of the tax assessments made by the IRS against defendant NGOC-LIEN T. NGUYEN, federal tax liens arose in favor of the United States and attached to all property and rights to property, real and personal, belonging to defendant NGOC-LIEN T. NGUYEN.
7. Notices of Federal Tax Lien, arising by reason of federal income tax assessments, were filed against defendant NGOC-LIEN THI NGUYEN in the Recorder's Office for the County of Orange, California, on:
a. March 16, 2007, in the amount of $275,551.69 securing the taxes, interest and penalties for the taxable years 1994, 1999, 2000, 2001 and 2002; and;
b. February 5, 2008, in the amount of $62,261.53 securing taxes, interest and penalties for the ...