City of Springdale, Arkansas v. United States of America

Filing 18

STIPULATION and CONSENT JUDGMENT in favor of United States of America against City of Springdale, Arkansas in the amount of $19,500.00. Signed by Honorable P. K. Holmes, III on February 19, 2014. (Attachments: # 1 Exhibit A, # 2 Exhibit B, # 3 Exhibit C, # 4 Exhibit D) (src)

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Case 5:12-cv-05236-JLH Document 23 Filed 09/23/13 Page 1of4 PagelD #: 136 U. S. DllSTRICT COURT WESTERN O~ll~Cfj ARKANSAS IN THE UN!tED STATES: DISTRICT COURT FOR 'fHE WESTERN DlSTlUCT OF ARKANSAS FA YET'rEYILLE D!VISION CHURCH OF NORTHWEST ARKANSAS, SEP 23 2013 ) ) Plaintiff, ) Case No. 5:12-cv-5236-JLH ) v. ) ) UNITED STATES OF AMERICA, Defendant. ) ) ) w;\\"ll~\IHWl\\1111\1111111':~.~"'"'''' 1111 09,.~,.~p: .. · 015441120004 TYP..~.'. .. i ' ' Ktnd ' dJUdOGMEtONT/ 11/2013 at 03 : 09 : 58 PM Recor e : • f 4 Fee Amt: $30.00 PaQe •· o washinQton county, AR k Kyle svlvester circuit cleQr . F11eJ019-0000 512 STIPULATION AND CON$EN"r JUDGMENT IT IS HEREBY STIPULATED ANO AGREED byl)l:aintiff, the Chur-0b of Northwest Arkansas ("the Church") and defendant. the United States, through tbeir respective counsel. that judgment be en~e~ in favor ofthe· United States an:d against tho Church as follows: l. The United States holds valid and.subslsting federal tax Hens that attached to the subject real property that consists of approximately S acres in Washington County, Arkansa.~, and whose legal description !.s llttaohed 11S Exhibit A to this Stipulation arid Consent Judgment. These federal tax liens a~tributable to Todd R. Simpson·'s federal income tax liabilities for tax years l 9-99,. 2000, 200 l, and 2006f and· are described on the two Notices of Federal Tax Lien murohed as Exhibit B to the plaintiff's Complaint. Statutory additions continue to accru~ on the tax liabilities until they are fully paid. 2. Tbe federal tax liens described in paragraph 1 above attached to the subject reai property prior to December 7, 2007, when the Church acquired legaJ title to the.subject real property from Richlynn Enterprises, LLC. Rioblynn. Enterprises, LLC was the alter ego Exhibit A and nominee of the taxpayer, Todd R. Simpson. 3. The Church does not qualify as a "purchaser" within the rneaning of26 U.S.C'. I \ case 5:12-cv-05236-JLH Document 23 Filed 09/23/13 Page 2 of 4 PagelD #: 137 Thci Church of North.west AtkM$11S v. United States No. S:l2·CV·S236·ILH {W.D. Ark.) Stipulatlon and Consent Judgment P~2of3 §§ 6323(a) and (h). Therefore, the federal tax liens described in.paragraph l above are superior to any interest or claim that the Church b.olds in or to the subject real property. 4. The federal tax liens described in paragraph l atiov~ rnay be enforced with respect tG the ------~bje.Gt-real-pYe~Htny-time:-The-ehurch-hereby waives any ant1'"'!11 defenses to the enforcement of the federal tax liens against the subject real property referred to in paragraph 1 above. S. ln the event that the United States seeks an order of sate in another action· to enfoW$ the federal tax liens against the subject real property, the Church consents to the entry of such an order, with the sale proceeds paid to the United States to satisfy the federal ta;c liens described in paragraph. l above ahead of any claitn or interest that the Church may buve in the subject real property. 'The Chureh also a:greeS' that, in any such proceeding,. the subject real property may be sold. free and clear of !U'!Y interest or. claim it may have. 6. The United States' Motio11 for Leave to Amond Answer and Modify Scheduling Order (Dkt. No. 14) is to be .denied without prejudice as moot. 7. The Church's complaint is to 1'e dismissed with prejudioe, and each party shall!:>~ it$ own costs, eKpenses, and attorney's foes incurred in this case. II II 2 I case 5:12-cv-05236MJLH Document 23 Filed 09/23/13 Page 3 of 4 PagelD #: 138 I 1 1'he Church qfNorthwest Ark/msa3 1•, United &ale.s No. S:l2.-ev·S236·JLH (W.D. Ark.) Stipulalion and Consettt Judgment Page. 3 o(l Counsel for Plalndff: Counsel for Defendant KATHRYN KENEALLY Assistant A.ttomey General LARRY M SHE G, NY #4894895 RUSSELL J. SDELS i..:..u,...~vu-. Trial Attorneys) Tax Dhtlslon U.S. DepartnJ.ent ofJusti~e P.O. Box. 7238 Washington, DC 2-0044 Telephone~ (202} 6 l 6-1882 (Wong) T~lepbone:· (202) <il 6.;2704 (Edelstein) E-mail: B-mail:. $ssel R..EDY (2007152 Reece, Moore, Penderg;raft LLP P.O. Box 1788 Fayetteville, AR 121oi Telephone: (479) 443·2705 Fax: (479) 443-2718 E-mail: !mcqed.y@®.PllR. ®.rtl The sti.pulatkm is hereby approved, orde·r.ed, adjud~d, and decreed acoording to its terms. Date: '? /rt;f3 JIMM LARRY HENDREN United States District Judge 3 -------------------- . -·····-·------··-··-------·-·····"··-·.. case 5:12-cv-05236-JLH Document 23 Filed 09/23/13 Page 4 of 4 PagelD #: 139 EXHIBIT A Legal Description; A part of the North Halfofthe Northwest Quarter of the Northwest Quarter of Section 16, Township I 7 North, Range 30 West, being more particularly described as follows: Commencing at the Northwest Comer ofthe Northwest Quarter of.the Northwest Quarter of said Section 16, sald point. being an ex.feting State of Arkansas aluminum survey monument in the intersection of 56111 Street and Dearing Lan.e, thence South 88 degrees 38 50 seconds East 991. lS feet' along the North line of said 20 800) tract to the trUe pelnt of beginning, said point being: in Dearing Lane and from y.ihlch a ~ inch · reference iron scrt.on the appatellt South rigb.t of way line of sttld Lane. bears South 01 degree L4 minutes 44 s.eoonds West 25.29 feet, thence South 88 degrees 38. minutes SO· seconds East 330.44 feet to an existing cotton spindle at the Northeast of the Northwest Quarter of. the Northwest Quarter of said Section J6, said point being in Dearing Lane, thence South 01 degree I 4 minut~s 44 seconds West 658.34 feet to an existing Iron at the· Southeast of the North Halfofthe Northwest Quarter of the Northwest Quarter of said Section· 16; thence Nol'th 88 degrees 43 minutes 02 seconds West 330.44 feet along the South line of said 20 acre tract to a set Vz inch iron rebar, thence North 01 degree 14 minutes 44 seconds East 658'.74 the point ofbeginning. containing 5.00 acres, rnore or le:ss, Washington County, Arkansas. The above desen'bed S.00 acre tract being su.bjeat to the entire right of way of Dem-ing Lane along the entire North.boundary and any other easements and/or right of ways whether or not of record. \ l .....- . - - - - - - - - - - - - - - - - - - - - - - - - 1

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