United States of America v. Mary Derparseghian et al

Filing 63

JUDGMENT by Judge Andre Birotte Jr.: Upon Stipulation 62 , 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 2/3/2017, until payment plus costs. 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 5759034002. The property is ordered to be sold. The Clerk of the District Court is directed to accept the proceeds of the sale and deposit it into the Court's registry for distribution pursuant to further order of the Court. See document for sales proceeds and further details. (MD JS-6, Case Terminated). (gk)

JS-6
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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
Federal Building, Suite 7211
300 North Los Angeles Street
Los Angeles, California 90012
Telephone: [phone]
Facsimile: [phone]
E-mail: [e-mail]
Attorneys for the United States of America

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UNITED STATES DISTRICT COURT
CENTRAL DISTRICT OF CALIFORNIA
WESTERN DIVISION

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UNITED STATES OF AMERICA,

Case No.: 15-cv-08653 AB(JCx)

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.

[proposed] Judgment

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Based on the United States of America’s motion for summary judgment
and for good cause shown:
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Judgment is entered in favor of the United States of America and

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against Mary Derparseghian aka Mary Der-Parseghian aka Mary Der

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Parseghian, Defendant, in the amount of $257,336.01 plus all statutory

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accruals including interest from February 3, 2017, until payment plus costs.

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Statutory interest includes prejudgment interest as set forth in Title 26 of

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the United States Code until the date of judgment and post-judgment

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interest as set forth in 28 U.S.C. § 1961(c)(1) thereafter.

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2.

The federal tax liens at issue in this case are foreclosed. These

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liens attach to the property commonly referred to as 3805 Ranch Top Road,

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Pasadena, California 91107, with a parcel number of 5759–034–002, and is

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legally described as:

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Lot 33 of Tract 22103 in the unincorporated area, commonly

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known as Pasadena, County of Los Angeles, State of California,

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as per map recorded in Book 623 Pages 5–7 of Maps in the Office

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of the County Recorder of Los Angeles County.

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3.

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

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4.

The property is to be sold by the Area Director of the Internal

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Revenue Service of the district that includes Los Angeles County, or his

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delegate, the Internal Revenue Service Property Appraisal and Liquidation

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Specialty (PALS), in accordance with the provisions of the Title 28, United

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States Code, Sections 2001 and 2002.

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5.

Any party to this proceeding or any person claiming an interest in

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the subject real property may request that the Court order a private sale of

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the subject real property pursuant to Title 28, United States Code, Section

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2001(b). Any such motion shall be filed within 20 days after entry of this

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judgment. Any motion under Section 2001(b) shall set forth with
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particularity (a) the nature of the moving party’s interest in the subject real

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property, (b) the reasons why the moving party believes that a private sale

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would be in the best interests of the United States of America and any other

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claimant involved herein, (c) the names of three proposed appraisers and a

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short statement of their qualifications, and (d) a proposed order stating the

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terms and conditions of the private sale. Any such motion shall comply with

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Rule 7 of the Local Rules of the District Court for the Central District of

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California.

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6.

The Area Director, or the PALS, is ordered to sell the subject real

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property if it does not become the subject of a motion pursuant to the

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preceding paragraph, in accordance with Title 28, United States Code,

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Section 2001(a) and 2002. The subject real property shall be sold at a public

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sale to be held at the Los Angeles County Courthouse as follows:

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a. The PALS shall announce the date and time of the sale.

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b. Notice of the sale shall be published once a week for at least four

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consecutive weeks prior to the sale in at least one newspaper regularly

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issued and of general circulation in Los Angeles County, California. The

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notice shall describe the property by its street address and legal description

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and shall contain the terms and conditions of sale as set out herein.

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c. The terms and conditions of sale shall be as follows:
i. A minimum bid determined by reference to the current fair

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market value shall be required. The minimum bid shall be 75% of the

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current fair market value as determined by an appraisal of the subject

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property by the PALS. The terms of sale as to all persons or parties

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bidding shall be by money order or by certified or cashier’s check

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ii. The PALS shall set the minimum bid. If the minimum bid is
not met or exceeded, the PALS may, without further permission of this

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Court, and under the terms and conditions in this order of sale, hold a

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new public sale, if necessary, and reduce the minimum bid.

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iii. At the time of the sale, the successful bidder shall be required

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to deposit with the PALS, by money order or by certified or cashier’s

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check payable to the United States District Court for the Central

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District of California, a deposit equal to twenty percent (20%) of the

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bidder’s total bid immediately upon the property being struck off and

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awarded to such bidder as the highest and best bidder.

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iv. The successful bidder shall remit the remaining eighty percent

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(80%) of said purchase price to be paid on or before 5:00 p.m., within

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three (3) business days of the date of sale by money order or by certified

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or cashier’s check payable to the United States District Court for the

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Central District of California.

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v. The money order or certified or cashier’s check payable to the

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United States District Court for the Central District of California shall

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be given by the successful bidder to the PALS who will deposit the

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funds with the Clerk of this Court.

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vi. Should the successful bidder fail to comply with the terms of

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the sale, such bidder shall be liable to the United States for twenty

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percent (20%) of the value of the property as a penalty. The Clerk shall

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distribute the 20% penalty as directed by the PALS by check made to

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the “United States Treasury” to be applied toward payment of said

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penalty. Payment of said penalty shall not be a credit on the judgment

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of the United States. The subject property shall again be offered for

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sale under the terms and conditions of this order for sale or, in the

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alternative, sold to the second highest bidder.

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d. The Clerk of the District Court is directed to accept the proceeds of

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the sale and deposit it into the Court’s registry for distribution pursuant to

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further order of the Court.

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e. Upon selling the subject property, the United States of America shall

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prepare and file with this Court an application to confirm sale and direct

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distribution of sale proceeds, which will set forth an accounting and report of

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sale for the subject property. The sale of the subject property shall be subject

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to confirmation by this Court. The application to confirm sale and direct

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distribution of sale proceeds shall be filed within thirty (30) days from the

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date of such sale. If no objections have been filed in writing in this cause

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with the Clerk of the Court within fifteen (15) days of the date of sale, the

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sale shall be confirmed by the Court without necessity of motion. On

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confirmation of the sale, the Court will direct the Internal Revenue Service

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to execute and deliver its deed conveying the subject property to the

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purchaser. On confirmation of the sale, all interests in, liens against, or

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claims to the subject property that are held or asserted by all parties to this

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action are discharged and extinguished.

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7.

Possession of the property sold shall be yielded to the purchaser

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upon the production of the certificate of sale and deed; and if there is a

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refusal to so yield, a writ of assistance may, without further notice, be issued

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by the Clerk of this Court to compel delivery of the property sold to the

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purchaser.

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8.

Until possession of the subject property is yielded to the

purchaser of the property, Mary Derparseghian:

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a. Shall take all reasonable steps necessary to preserve the subject

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property (including all buildings, improvements, fixtures, and

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appurtenances on the property) in its current condition including

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maintaining a fire-and-casualty insurance policy on the subject

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property;

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b. Shall timely pay all real property taxes, mortgage payments,

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homeowners association dues (if any), and insurance premiums;

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c. Shall neither commit waste against the property or allow or cause

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anyone else to do so; and

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d. Shall neither do any that tends to reduce the value or

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marketability of the property or allow or cause anyone else to do

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so.

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9.

After the Court confirms the sale, and by Order on the application

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made by the United States of America as to the specific amounts at issue, the

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sale proceeds deposited with the Clerk of this Court shall be applied to the

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following items in the order specified:

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a. First, to the United States for the costs of the sale;

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b. Second, to the Los Angeles County Tax Collector toward satisfaction

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of any outstanding real property tax liens;

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c. Third, as set forth in the following order of priority toward

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satisfaction of the outstanding interests in the Pasadena property:

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Entity

Tax year

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Assessment

Date recorded

Date

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IRS

2004

Nov. 28, 2005

Nov. 9, 2006

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IRS

2005

Nov. 27, 2006

Nov. 7, 2008

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IRS

2006

Nov. 26, 2007

Nov. 7, 2008

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IRS

2007

Nov. 17, 2008

Jan. 28, 2009

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IRS

2008

Nov. 16, 2009

May 13, 2010

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IRS

2009

Nov. 22, 2010

Jan. 18, 2011

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IRS

2010

Nov. 12, 2012

Feb. 25, 2013

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IRS

2011

Nov. 19, 2012

Feb. 25, 2013

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FTB

2011

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Seneca

Not

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Mortgage

applicable

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Servicing,

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LLC, or its

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successor in

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interest

March 13, 2013
Not applicable

July 14, 2014

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FTB

2010

Nov. 20, 2013

Oct. 6, 2014

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FTB

2012

Nov. 20, 2013

Oct. 6, 2014

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IRS

2012

Dec. 23, 2013

July 28, 2014

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IRS

2013

June 23, 2014

July 28, 2014

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FTB

2013

Nov. 18, 2014

Jan. 14, 2015

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FTB

2014

July 14, 2015

Jan. 5, 2016

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IRS

2014

July 20, 2015

August 13, 2015

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10.

The remainder, if any, shall be paid to Mary Derparseghian.

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11.

Any sale by the Area Director pursuant to this judgment shall be

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free and clear of any liens and encumbrances held by any party to this action

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including the United States of America; Mary Derparseghian aka Mary Der-

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Parseghian aka Mary Der Parseghian; MDP Family Trust, Dated September

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27, 2011; Kinecta Federal Credit Union; Seneca Mortgage Servicing, LLC,

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and its successor in interest; First Technology Federal Credit Union; and the

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State of California Franchise Tax Board.

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12.

The Court hereby retains jurisdiction of this action for the

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purpose of making proper distributions of the proceeds of the sale and

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resolving any disputes concerning the application to confirm sale and direct

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distribution of sale proceeds.

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IT IS SO ORDERED.
DATED: April 5, 2017

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_____________________________
ANDRÉ BIROTTE JR.
UNITED STATES DISTRICT JUDGE

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cc: Fiscal

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