The opinion of the court was delivered by: Percy Anderson United States District Judge
Judgment Resolving All Claims for Relief in Favor of the United States
The Court, having considered the Stipulation as to Lien Priority between the United States of America and Provident Funding Associates, L.P. (document number 20) and the Stipulation between the United States, Gregory Wolflick, and Rachel Wolflick Resolving All Claims for Relief in Favor of the United States:
A. First Claim for Relief: Reduce Federal Tax Assessments to Judgment
As of October 31, 2011, Gregory Wolflick had a balance due to the United States of $1,056,465.25 for unpaid individual income taxes, penalties, interest, fees and collection costs, for tax years 1998 through 2004.
As of October 31, 2011, Gregory and Rachel Wolflick had a balance due to the United States of $257,254.54 for unpaid joint income taxes, penalties, interest, fees and collection costs, for tax years 2006, 2008, and 2009. Gregory and Rachel are jointly and severally liable for these liabilities.
Interest on the liabilities will run in accordance with the laws of the United States.
This resolves the first claim for relief in favor of the United States.
B. Second Claim for Relief: Foreclosure of Cloudcrest property
Gregory and Rachel Wolflick own the real property located at 3107 Cloudcrest Road, La Crescenta, California (Cloudcrest property), APN 5867‐005‐ 022, and is legally described as follows:
Parcel(s) 1 of Parcel Map No. 20255, in the County of Los Angeles, State of California, as per map recorded in Book 243 Page(s) 39 to 41 inclusive of Parcel Maps, in the office of the County Recorder of said County, and as amended by a Certificate of Correction recorded February 20, 1992 as Instrument No. 92‐282618, of Official Records.
An easement for ingress and egress, sanitary sewers, water line and utility purposes over Parcels 2 and 3 of Parcel Map No. 20255 shown and depicted as "Reciprocal Variable Width Easements." The United States has federal tax liens on all the property and rights to property owned by Gregory Wolflick for the amount of his unpaid individual balance due.
The United States has federal tax liens on all the property and rights to property owned by Gregory and Rachel Wolflick for the amount of their unpaid joint balance due.
The tax liens described above attach to the Cloudcrest property. The United States has the right to judicial foreclosure of its Federal tax ...