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United States of America v. Orlun K. Jones

March 5, 2012

UNITED STATES OF AMERICA, PLAINTIFF,
v.
ORLUN K. JONES, ET AL., DEFENDANTS.



The opinion of the court was delivered by: Honorable David O. Carter

ANDRE BIROTTE JR. United States Attorney SANDRA R. BROWN Assistant United States Attorney Chief, Tax Division DARWIN THOMAS (SBN 80745) Assistant United States Attorney Room 7211, Federal Building 300 North Los Angeles Street Los Angeles, California 90012 Telephone: (213) 894-2740 Facsimile: (213) 894-0115 E-mail: Darwin.Thomas@usdoj.gov Attorneys for United States of America

JUDGMENT OF FORECLOSURE AND ORDER OF SALE Trial: January 27 and 30, 2012

Courtroom 9-D

This matter was tried to the Court on January 27 and January 30, 2012. Based on the Clerk's record in this action, on the pleadings of the parties, on the pretrial conference order filed by the Court in this action, on the evidence presented at trial, on the judicial notice that has been taken by the Court in this case, on the argument of the parties in connection with the trial of this case, and on the Court's findings of fact and conclusions of law filed herein:

On the second cause of action in the complaint, for foreclosure of federal tax liens,

IT IS ORDERED, ADJUDGED, and DECREED THAT:

1. Defendant ORLUN K. JONES is the owner of the following four parcels of real property (the "four subject properties") -

(i) The property located at and commonly referred to as 15805 Lindina Avenue, Riverside, California, referred to herein as the "Lindina" property, legally described as:

Parcel 2 of parcel map 8694, as shown by map on file in book 36, page 74 of maps, records of Riverside County, California; (ii) The property located at and commonly referred to as 7491 Bonnie Street, San Bernardino, California, referred to herein as the "Bonnie" property, legally described as:

The South one-half of Lot 32, Tract 2289, Wolf and Yates Subdivision, in the County of San Bernardino, State of California, as per Map recorded in Book 33 of Maps, page 14, in the office of the County Recorder of said county; (iii) The property located at and commonly referred to as 21586 Peak Circle, Cedar Pines Park, California, referred to herein as the "Peak Circle" property, legally described as:

Lot 59, Tract 2165, Block 4, Cedarpines Park No. 9, in the County of San Bernardino, State of California as per map recorded in Book 32, Page 10, of Maps, in the Office of the County Recorder of said county.

(iv) The property located at and commonly referred to as 6123 Newcomb Street, San Bernardino, California, referred to herein as the "Newcomb" property, legally described as:

Lot 10 of Tract No. 7294, in the County of San Bernardino, State of California, as per Map recorded in Book 92 of Maps, pages 91 and 92, in the office of the County Recorder of said county.

2. In accordance with applicable provisions of the Internal Revenue Code, Title 26, United States Code, the United States of America, Internal Revenue Service, has assessed federal income taxes against defendant ORLUN K. JONES and his spouse for tax years 1985, 1986, 1987, 1988, 1989, 1990, 1991, and 1992, that pursuant to such assessments the United States of America has valid and existing federal tax liens against the property interests of defendant ORLUN K. JONES in the four subject ...


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