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United States of America v. Paige R. Parrish


July 22, 2011


The opinion of the court was delivered by: John A. Kronstadt United States District Judge

ANDRE BIROTTE JR. United States Attorney SANDRA R. BROWN Assistant United States Attorney Chief, Tax Division VALERIE MAKAREWICZ (SBN: 229637) Assistant United States Attorney Room 7211, Federal Building 300 North Los Angeles Street Los Angeles, CA 90012 Telephone: (213) 894-2729 Facsimile: (213) 894-0115 E-mail: Attorneys for the United States of America


[filed concurrently with Motion for Summary Judgment and Statement of Uncontroverted Facts and Conclusions of Law] Honorable John A. Kronstadt Motion Hearing: Date: June 6, 2011 Time: 9:00 a.m. Ctrm: 750 Roybal Federal Bldg. 255 E. Temple Street Los Angeles, CA 90012

The Motion for Summary Judgment against defendants PAIGE R. PARRISH and MARGARET B. PARRISH (hereinafter "defendants PARRISH"), filed by plaintiff United States of America came on for hearing before the Court on June 6, 2011. Based on the papers filed in this case, the arguments advanced at the hearing, and all other matters properly made part of the record, IT IS ORDERED:

1. Plaintiff United States of America has valid federal income tax liens, in the amount of the unpaid income tax liabilities, against the property interest of defendants PARRISH.

2. Defendants PARRISH are the owners of the subject property, identified as:


3. Defendants PARRISH hold title to the subject property, and that defendants PARRISH's interest in such property are, therefore, subject to the Federal tax liens filed against defendants PARRISH for taxable years 1998 through 2008.

4. The Federal tax liens filed against defendants PARRISH for taxable years 1998 thought 2008 have attached to the entire interests of defendants PARRISH in the subject real property.

5. The federal income tax liens for taxable years 1998 through 2008 are hereby foreclosed against defendants PARRISH's interest in the subject property.

6. 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 Title 28, United States Code, Sections 2001 and 2002.

7. 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 order stating the terms and conditions of the private sale. Any such motion shall comply with Rule 7 of the Local Rules of the District Court for the Central District of California.

8. The Area Director, or his delegate, is ordered to sell the subject 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 at a public sale to be held at the Los Angeles County Courthouse, 111 North Hill Street, Los Angeles, California, as follows:

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 both its street address and 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:

i. A minimum bid determined by reference to the current fair market value shall be required. The minimum bid shall be 75% of the current fair market value as determined by an appraisal of the subject property by the Internal Revenue Service. The terms of sale as to all persons or parties bidding shall be cash.

ii. 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 is to be paid on or before 5:00 p.m., within three (3) business days of the date of sale.

iii. 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%) of 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 on the judgment of the United States.

c. Upon selling the subject property, the Area 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 the sale expenses of the sale and then in the following order:

i. First, for necessary sale expenses and advertising incurred by the IRS in connection with the public auction sale of the subject real property;

ii. Second, to UNIVERSAL SAVINGS BANK for payment of the mortgage loan secured by a Deed of Trust, recorded as Instrument No. 89-1013571, in the Official Records of the Recorder's Office, Los Angeles County, California, on June 23, 1989;

iii. Third, to plaintiff, and defendants UNITED STATES OF AMERICA, INTERNAL REVENUE SERVICE, and STATE OF CALIFORNIA, FRANCHISE TAX BOARD, pursuant to the stipulations filed in this case, in the following order (with applicable penalties and interest accruing through the date of sale):

Assessment Type Date of Assessment

IRS 1998 11/22/1999 IRS 1999 11/27/2000 IRS 2000 11/26/2001 IRS 2001 11/25/2002 IRS 2002 02/23/2004 FTB 2003 10/19/2004 IRS 2003 11/08/2004 FTB 2004 10/19/2005 IRS 2004 11/07/2005 FTB 2005 10/19/2006 IRS 2005 11/06/2006 FTB 2004 08/12/2007 FTB 2006 10/17/2007 IRS 2006 11/05/2007 FTB 2007 11/07/2008 IRS 2007 11/24/2008 FTB 2008 11/05/2009 IRS 2008 11/16/2009

f. 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.

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


Respectfully submitted,


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