United States District Court, C.D. California
ANDRÉ BIROTTE JR., United States Attorney, SANDRA R. BROWN, Assistant United States Attorney Chief, Tax Division, GAVIN L. GREENE (Cal. Bar No. 230807), Assistant United States Attorney, Los Angeles, California, Attorneys for the United States of America.
JAMES R. FELTON, Greenberg & Bass LLP, Attorneys for Gregory and Rachel Wolflick.
MODIFYING THE FORECLOSURE PROCEDURE
PERCY ANDERSON, District Judge.
Based on the Judgment Resolving All Claims for Relief in Favor of the United States entered August 18, 2012 (document number 28), and Stipulation Requesting the Court Enter an Amended Judgment Modifying Foreclosure Procedure, the Court orders as follows:
A. Tax liabilities
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.
B. Cloudcrest property
Gregory and Rachel Wolflick own the real property located at 3107 Cloudcrest Road, La Crescenta, California (subject property), APN XXXX-XXX-XXX, 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 ...