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)

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.

)
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UNITED STATES OF AMERICA,
Defendant.

)
)
)

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11/2013 at 03 : 09 : 58 PM
Recor e :
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Fee Amt: $30.00 PaQe •· o
washinQton county, AR
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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.re 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'.

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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

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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: [e-mail]
B-mail:. $ssel I.tedelstcin@usdoj..gov

R..EDY (2007152

Reece, Moore, Penderg;raft LLP
P.O. Box 1788
Fayetteville, AR 121oi
Telephone: (479) 443·2705
Fax: [phone]
E-mail: !mcqed.y@®.PllR. ®.rtl

The for.ego.mg. 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

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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 minut.es 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 com.er 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 Corn.er 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 feet.to 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.

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