Searching over 5,500,000 cases.


searching
Buy This Entire Record For $7.95

Official citation and/or docket number and footnotes (if any) for this case available with purchase.

Learn more about what you receive with purchase of this case.

Emily Stuhlbarg and Richard Norene, Co-Conservators v. United States of America

UNITED STATES DISTRICT COURT CENTRAL DISTRICT OF CALIFORNIA WESTERN DIVISION


February 23, 2012

EMILY STUHLBARG AND RICHARD NORENE, CO-CONSERVATORS OF THE ESTATE OF FRANK PARKER, PLAINTIFFS,
v.
UNITED STATES OF AMERICA, ON BEHALF OF ITS AGENCY INTERNAL REVENUE SERVICE; STATE OF CALIFORNIA, ON BEHALF OF ITS AGENCY FRANCHISE TAX BOARD; MARK BOOTHBY; AND DOES 1 THROUGH 100, INCLUSIVE, DEFENDANTS.

JS-6

ORDER ON STIPULATION AS TO LIEN PRIORITY BETWEEN DEFENDANT UNITED STATES OF AMERICA AND DEFENDANT STATE OF CALIFORNIA

Based on the stipulation as to lien priority between defendant United States of America ("United States" or "IRS") and defendant State of California, on behalf of its agency Franchise Tax Board ("FTB"), the Court adopts the stipulation and orders as follows:

1. On March 4, 2011, the instant federal interpleader action was filed in the District Court for the Central District of California.

2. On July 25, 2011, plaintiffs deposited the interpleaded funds of $313,553.20 with the District Court.

3. The State of California and the United States agree that the FTB has lien interests under state law against the interpleaded funds based upon its state income tax assessments for Frank Parker's 2004, 2005, 2006, 2007, 2008, and 2009 tax years.

4. The State of California and the United States agree that the IRS has lien interests under federal law against the interpleaded funds based upon its federal income tax assessments for Frank Parker's 2004, 2005, 2006, 2007, 2008, and 2009 tax years.

5. The United States of America and the State of California agree that, as between them, the relative order of priorities of their respective interests against the funds interpleaded in this action are as follows, plus interest and penalties accruing as provided by law from the dates stated in the "Balance Due" column: Entity & Year

Balance Due Date

Date Notice of Lien Filed

County Notice of Lien Filed

Underlying Taxes/Penalties Assessed

IRS 2005 $37,220.74 as of 1/31/2012

3/5/2007 12/3/2007 Solano County

IRS 2006 $114,121.08 as of 1/31/2012

6/4/2007 12/3/2007 Solano County

FTB 2007 $9,202.46 as of 8/24/2010

10/29/2009 8/19/2010 Los Angeles

County

FTB 2008 $15,603.34 as of 8/24/2010

11/29/2009 8/19/2010 Los Angeles

County

IRS 2007 $42,255.25 as of 1/31/2012

11/9/2009 5/17/2010 & Los Angeles and Solano Counties

5/4/2011

11/9/2009 5/17/2010 &

IRS 2008 $56,298.38 as of 1/31/2012

Los Angeles and Solano Counties

5/4/2011

IRS 2004 97,130.18 as of 1/31/2012

1/25/2010 5/17/2010 &

Los Angeles and Solano Counties

5/4/2011

FTB 2004 $18,124.38 as of 8/24/2010

2/22/2010 8/19/2010 Los Angeles

County

FTB 2009 $29,266.34 as of 8/24/2010

6/9/2010 8/19/2010 Los Angeles

County

IRS 2009 $87,521.09 as of 1/31/2012

6/28/2010 N/A N/A

6 and atto

6. The S orney's fee

State of Ca es as agains

alifornia an st each oth

nd the Unit her. This ca

ted States w ase shall b

will bear th be dismisse

heir own c ed and clos

costs sed.

I

IT IS SO O

ORDERED

D.

____

__________ ON. A. HOW ited States

HO Uni

WARD M

ATZ court Judge

District C

e

JS-6

mitted,

TE JR. orney OWN States Atto on

Respect ANDRE United SANDR Assistan Chief, T

tfully subm E BIROTT

States Atto RA R. BRO nt United S Tax Divisio

orney

DANIE Assistan Attorne

EL LAYTO nt United S eys for the U

ON

States Atto

orney ates of Am

United Sta

erica

20120223

© 1992-2012 VersusLaw Inc.



Buy This Entire Record For $7.95

Official citation and/or docket number and footnotes (if any) for this case available with purchase.

Learn more about what you receive with purchase of this case.