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United States of America v. Kenneth J. Malinowski; Patricia I. Lien Priority

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF CALIFORNIA


August 6, 2012

UNITED STATES OF AMERICA,
PLAINTIFF,
v.
KENNETH J. MALINOWSKI; PATRICIA I. LIEN PRIORITY MALINOWSKI; KENNETH J. MALINOWSKI AND
PATRICIA I. MALINOWSKI AS TRUSTEES OF THE BOAZ FOUNDATION;
THE POPULAR SOCIETY OF SOVERIGN ECCLESIA AKA
THE POPULAR SOCIETY OF THE SOVEREIGN ECCLESIA, KENNETH J. MALINOWSKI AS PATRIARCH;
STAN HOKENSON AS TRUSTEE OF TIERRA LAND TRUST, AKA TIERRA TRUST;
GMAC MORTGAGE CORPORATION;
STATE OF CALIFORNIA FRANCHISE TAX BOARD;
CITIBANK SOUTH DAKOTA, N.A.;
SACRAMENTO COUNTY,
DEFENDANTS.

The opinion of the court was delivered by: Hon. John A. Mendez

KATHRYN KENEALLY Assistant Attorney General 2 3 ADAM R. SMART Trial Attorney, Tax Division 4 U.S. Department of Justice Ben Franklin Station, P.O. Box 683 5 Washington, D.C. 20044 Telephone: (202) 307-6422 6 Facsimile: (202) 307-0054 Email: Adam.R.Smart@usdoj.gov 7 Western.Taxcivil@usdoj.gov Attorney for the United States of America 8 BENJAMIN B. WAGNER United States Attorney 10 Eastern District of California Of Counsel 11

Ctrm. 6

STIPULATION FOR AND ORDER

Plaintiff, United States of America and Defendant State of California Franchise Tax Board 28 stipulate as follows:

1. Plaintiff's lawsuit is an action to reduce tax assessments to judgment and to 2 foreclose tax liens that are recorded against real property. See 26 U.S.C. §§ 6502 and 7403. 3

2. It is agreed that the United States claims that federal tax liens, which are 4 referenced in paragraphs 54 and 55 of the Complaint in the above-captioned matter and arose on 5 the corresponding dates set forth in paragraph 6 below, encumber certain real property located at 6037 White Cloud Court, Citrus Heights, CA 95261 ("the Property"). Notices of Federal Tax Lien were filed with the Sacramento County Recorder on the corresponding dates set forth in 8 paragraph 6 below. 9

3. It is agreed that Defendant State of California Franchise Tax Board is the holder 10 of tax liens that arose on the corresponding dates identified in paragraph 6 below, and were 11 recorded with the Sacramento County Recorder against the Property on the corresponding dates 12 set forth in paragraph 6 below. 13

4. It is agreed that Defendant GMAC Mortgage, LLC is servicing a deed of trust 14 recorded on December 6, 1995 in the Sacramento County Recorder's Office as instrument 15 number 199511091009, which encumbers the Property. 16

5. It is agreed that Defendant Sacramento County claims an interest in the Property 17 by virtue of statutory liens for delinquent real property taxes assessed against the Property. 18

6. The United States and State of California Franchise Tax Board agree to the 19 following schedule of priority of the liens at issue on the subject Property:*fn1 20

Rank Lien Holder Type Lien Date/Date of Recording 21

1 Sacramento County Property Tax Lien N/A 22 2 GMAC Mortgage Deed of Trust 12/6/1995 23 3 FTB (1998 TY) NSTL 9/12/2001 (3/27/2002) 24 25

4 FTB (1999 TY) NSTL 1/04/2002 (3/27/2002) 2 5 FTB (2000 TY) NSTL 10/27/2002 (3/7/2012) 3 6 FTB (2001 TY) NSTL 7/24/2004 (5/27/2010) 4 7 FTB (1998 TY) NSTL 2/19/2006 (5/27/2010) 5 6 8 FTB (1999 TY) NSTL 2/19/2006 (5/27/2010) 9 FTB (2000 TY) NSTL 2/19/2006 (5/27/2010) 8 7 10 FTB (2001 TY) NSTL 2/19/2006 (5/27/2010) 9 11 IRS (1998 TY) NFTL 4/10/2006 (6/20/2007) 10 12 FTB (2004 TY) NSTL 3/24/2007 (3/7/2012) 11 13 FTB (2003 TY) NSTL 3/24/2007 (3/7/2012) 12 13 14 IRS (1998 TY) NFTL 4/02/2007 (2/5/2009) 15 IRS (1999 TY) NFTL 4/02/2007 (10/20/2008) 15 14 16 IRS (2000 TY) NFTL 4/02/2007 (10/20/2008) 16 17 IRS (2001 TY) NFTL 4/02/2007 (2/5/2009) 17 18 IRS (2002 TY) NFTL 4/02/2007 (2/5/2009) 18 19 IRS (2003 TY) NFTL 4/02/2007 (2/5/2009) 19 20 20 IRS (1999 TY) NFTL 6/4/2007 (6/20/2007) 21 IRS (2000 TY) NFTL 6/4/2007 (6/20/2007) 22 21 22 IRS (2001 TY) NFTL 6/4/2007 (6/20/2007) 23 23 IRS (2002 TY) NFTL 6/4/2007 (6/20/2007) 24 24 IRS (2004 TY) NFTL 8/11/2008 (2/5/2009) 25 25 IRS (2003 TY) NFTL 2/23/2009 (4/13/2009) 26 27 26 FTB (2003 TY) NSTL 6/8/2009 (5/27/2010) 27 FTB (1998 TY) NSTL 6/8/2009 (5/27/2010) 2 28 FTB (1999 TY) NSTL 6/8/2009 (5/27/2010) 3 29 FTB (2000 TY) NSTL 6/8/2009 (5/27/2010) 4 30 FTB (2001 TY) NSTL 6/8/2009 (5/27/2010) 5 6 31 FTB (2002 TY) NSTL 6/8/2009 (3/7/2012) 32 FTB (2007 TY) NSTL 7/3/2009 (3/7/2012) 8 7 33 FTB (2000 TY) NSTL 7/6/2009 (5/27/2010) 9 34 FTB (1998 TY) NSTL 7/6/2009 (5/27/2010) 10 35 FTB (1999 TY) NSTL 7/6/2009 (5/27/2010) 11 36 FTB (2001 TY) NSTL 7/6/2009 (5/27/2010) 12 13 37 FTB (2002 TY) NSTL 7/6/2009 (3/7/2012) 38 FTB (2008 TY) NSTL 8/20/2010 (3/7/2012) 15 14 39 FTB (2009 TY) NSTL 12/9/2011 (3/7/2012) 16

7. The California Franchise Tax Board does not oppose judicial foreclosure of the Property by Plaintiff should it prevail in this action. However, because the Plaintiff's interest in 18 the Property is subordinate to the interests of Sacramento County and GMAC Mortgage, LLC, 19 and certain of the interests of the California Franchise Tax Board as identified above, any 20 proceeds from the sale of the Property, as among these four parties, will be used to pay off the 21 interests of the four parties as outlined in the chart above in paragraph 6. Prior to filing an 22 application for final order of the Court, Plaintiff agrees to provide an accounting to GMAC 23 Mortgage, LLC, Sacramento County, and the California Franchise Tax Board setting forth the full 24 disposition of the proceeds from the sale of the Property. 25

8. The California Franchise Tax Board agrees to provide Plaintiff with an updated 26 balance for the tax liabilities identified in the chart in paragraph 6 above upon Plaintiff's request 27 prior to the sale of the Property 28

9. The parties to this stipulation agree to bear their own costs and attorney fees, excepting the costs incurred in selling the Subject Property, which are to be reimbursed from the 3 proceeds of the sale of the Subject Property prior to satisfying the outstanding liens on the Subject 4 Property.

10. The parties to this stipulation agree that its contents will bind all their assigns and successors in interest. 7

11. Upon the execution of this stipulation by both parties and entry of the proposed order by the Court, the California Franchise Tax Board shall not be required to appear at any 9 future hearings in this litigation and shall be treated as non-parties for all purposes including 10 discovery purposes, unless ordered by the Court. 11 12

IT IS SO STIPULATED.

IT IS SO ORDERED. 2

Hon. John A. Mendez JUDGE OF THE U.S. DISTRICT COURT

CERTIFICATE OF SERVICE

I HEREBY CERTIFY that on August 3, 2012, I electronically filed the foregoing with the Clerk of Court using the CM/ECF system, which will send notification of such filing to the following: 4

Diane McElhern Scott Fera County of Sacramento 700 H Street, Suite 2650 Sacramento, CA 95814 Attorney for Sacramento County Jill Bowers Attorney General Of California 1300 I Street, Suite 125 PO Box 944255 Sacramento, CA 94244 Attorney for State of California Franchise Tax Board Kerry William Franich Severson & Werson 19100 Von Karman Avenue Suite 700 Irvine, CA 92612 Attorney for GMAC Mortgage LLC 15 16 and that service was made on this date by causing a copy of the foregoing to be sent via postage paid United States first class mail to the following: 17 Kenneth John Malinowski General Post Office 6630 Fountain Square Lane Citrus Heights, CA 95621 Pro Se Kenneth John Malinowski Post Office Box 483 Citrus Heights, CA 95611 Pro Se Patricia I. Malinowski General Post Office 6630 Fountain Square Lane Citrus Heights, Ca 95621 Pro Se Patricia I. Malinowski Post Office Box 483 Citrus Heights, CA 95611 Pro Se Tierra Land Trust, aka Tierra Trust c/o Stan Hokenson 2 5431 Auburn Blvd #135 Sacramento CA 95842 Boaz Foundation c/o Kenneth John Malinowski 6034 White Cloud Ct. Citrus Heights, CA 95621 Popular Society of Sovereign Ecclesia, aka the Popular Society of the Sovereign Ecclesia c/o Kenneth John Malinowski 6034 White Cloud Ct. Citrus Heights, CA 95621 Citibank South Dakota, N.A. 701 E. 60th Street N., MC 1251 Sioux Falls, SD 57117 _/s/ Adam R Smart___________________ ADAM R. SMART Trial Attorney, Tax Division


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