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United States v. Mary Derparseghian

United States District Court, C.D. California, Western Division

April 5, 2017

UNITED STATES OF AMERICA, Plaintiff,
v.
MARY DERPARSEGHIAN aka MARY DER-PARSEGHIAN aka MARY DER PARSEGHIAN; MDP FAMILY TRUST, DATED SEPTEMBER 27, 2011; KINECTA FEDERAL CREDIT UNION; FIRST TECHNOLOGY FEDERAL CREDIT UNION; and the STATE OF CALIFORNIA FRANCHISE TAX BOARD, Defendants. Entity Tax year Assessment Date Date recorded

          SANDRA R. BROWN Acting United States Attorney THOMAS D. COKER Assistant United States Attorney Chief, Tax Division ANDREW T. PRIBE (CA SBN 254904) Assistant United States Attorney Attorneys for the United States of America

          [PROPOSED] JUDGMENT

          ANDRÉ BIROTTE JR. UNITED STATES DISTRICT JUDGE

         Based on the United States of America's motion for summary judgment and for good cause shown:

         1. Judgment is entered in favor of the United States of America and against Mary Derparseghian aka Mary Der-Parseghian aka Mary Der Parseghian, Defendant, in the amount of $257, 336.01 plus all statutory accruals including interest from February 3, 2017, until payment plus costs. Statutory interest includes prejudgment interest as set forth in Title 26 of the United States Code until the date of judgment and post-judgment interest as set forth in 28 U.S.C. § 1961(c)(1) thereafter.

         2. The federal tax liens at issue in this case are foreclosed. These liens attach to the property commonly referred to as 3805 Ranch Top Road, Pasadena, California 91107, with a parcel number of 5759-034-002, and is legally described as:

Lot 33 of Tract 22103 in the unincorporated area, commonly known as Pasadena, County of Los Angeles, State of California, as per map recorded in Book 623 Pages 5-7 of Maps in the Office of the County Recorder of Los Angeles County.

         3. The property is ordered to be sold as set forth below.

         4. The property is to be sold by the Area Director of the Internal Revenue Service of the district that includes Los Angeles County, or his delegate, the Internal Revenue Service Property Appraisal and Liquidation Specialty (PALS), in accordance with the provisions of the Title 28, United States Code, Sections 2001 and 2002.

         5. Any party to this proceeding or any person claiming an interest in the subject real property may request that the Court order a private sale of the subject real property pursuant to Title 28, United States Code, Section 2001(b). Any such motion shall be filed within 20 days after entry of this judgment. Any motion under Section 2001(b) shall set forth with particularity (a) the nature of the moving party's interest in the subject real property, (b) the reasons why the moving party believes that a private sale would be in the best interests of the United States of America and any other claimant involved herein, (c) the names of three proposed appraisers and a short statement of their qualifications, and (d) a proposed order stating the terms and conditions of the private sale. Any such motion shall comply with Rule 7 of the Local Rules of the District Court for the Central District of California.

         6. The Area Director, or the PALS, is ordered to sell the subject real property if it does not become the subject of a motion pursuant to the preceding paragraph, in accordance with Title 28, United States Code, Section 2001(a) and 2002. The subject real property shall be sold at a public sale to be held at the Los Angeles County Courthouse as follows:

a. The PALS shall announce the date and time of the sale.
b. Notice of the sale shall be published once a week for at least four consecutive weeks prior to the sale in at least one newspaper regularly issued and of general circulation in Los Angeles County, California. The notice shall describe the property by its street address and legal description and shall contain the terms and conditions of sale as set out herein.
c. The terms and conditions of sale shall be as follows:
i. A minimum bid determined by reference to the current fair market value shall be required. The minimum bid shall be 75% of the current fair market value as determined by an appraisal of the subject property by the PALS. The terms of sale as to all persons or parties ...

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