United States of America v. Schwemmer et al

Filing 18

ORDER and JUDGMENT signed by District Judge Lawrence J. O'Neill on 08/13/2014. CASE CLOSED. (Flores, E)

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IN THE UNITED STATES DISTRICT COURT FOR THE
EASTERN DISTRICT OF CALIFORNIA

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UNITED STATES OF AMERICA,
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Case No. 1:14-cv-00286-LJO-SAB
Plaintiff,

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ORDER AND JUDGMENT
v.

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ALAN SCHWEMMER,
ESTHER SCHWEMMER,
ERAC, INC., LUTHER J. WILSON and
RICHARD M. SCHWEMMER as trustees of
THE SWEETBUSH, and DAVID KEITH
JACOBS as trustee of RED BARN,
Defendants.
_______________________________________

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Pursuant to the stipulation between the parties, and good cause showing, the Court

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ORDERS as follows:

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1. The claims against defendants Luther J. Wilson and Richard M. Schwemmer, as

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trustees of the Sweetbush, and David Keith Jacobs, as trustee of Red Barn are DISMISSED from

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this action WITHOUT PREJUDICE;

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2. The Clerk is directed to enter JUDGMENT as follows:

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a. In favor of the United States and against defendants Alan and Esther Schwemmer,

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jointly, for the unpaid assessed balances on individual federal income taxes and accrued interest

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Order & Judgment
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1:14-cv-00286-LJO-SAB

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and penalties for tax years 1998, 2000, and 2001 in the amount $126,113.01 as of June 2, 2014,

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plus accrued interest under 28 U.S.C. § 1961(c)(1) and 26 U.S.C. §§ 6601, 6621;

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b. In favor of the United States and against defendant Alan Schwemmer, individually, for

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the unpaid assessed balance on individual federal income taxes and accrued interest and penalties

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for tax year 2002 in the amount $5,155.02 as of June 2, 2014, plus accrued interest under 28

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U.S.C. § 1961(c)(1) and 26 U.S.C. §§ 6601, 6621;

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c. In favor of the United States and against defendants Alan and Esther Schwemmer, and

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ERAC, Inc. that ERAC, Inc. holds title to real property located at 5532 E. National Ave., Fresno,

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CA 93727, situated in the County of Fresno, State of California (hereinafter the “Residence”), as

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mere nominee of Alan and Esther Schwemmer;
d. In favor of the United States and against defendants Alan and Esther Schwemmer, and

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ERAC, Inc., that the federal tax liens arising from the federal tax liabilities of Alan and Esther

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Schwemmer for tax years 1998, 2000 and 2001 have, since the dates of assessment of those

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liabilities, attached, and continue to attach, to the property and rights to property of Alan and

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Esther Schwemmer, including the Residence, and that and that these federal tax liens are

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foreclosed on the Residence;

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e. In favor of the United States and against defendants Alan and Esther Schwemmer and

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ERAC, Inc., that the federal tax lien arising from the federal tax liabilities of Alan Schwemmer

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for tax year 2002 have, since the dates of assessment of those liabilities, attached, and continue

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to attach, to the property and rights to property of Alan Schwemmer, including the Residence,

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and that this federal tax lien is foreclosed on the Residence;

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f. The United States is entitled to seek an order of sale of the Residence upon the first to
occur of: (1) the death of both Alan and Esther Schwemmer, (2) the date that neither Alan nor

Order & Judgment
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1:14-cv-00286-LJO-SAB

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Esther Schwemmer continues to reside in the Residence for a continuous period of one hundred

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(100) days, or (3) in the event Alan and/or Esther Schwemmer fail to maintain the Residence in

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accordance with the prevailing standards of the immediate neighborhood, fail to pay property

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taxes on the Residence as they come due or fail to maintain fire and casualty insurance on the

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Residence, and they do not cure such failure within forty-five (45) days of notice thereof; and

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g. Each party shall bear its own respective costs and attorney’s fees incurred with respect

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to this litigation.

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IT IS SO ORDERED.

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Dated:

/s/ Lawrence J. O’Neill

August 13, 2014

UNITED STATES DISTRICT JUDGE
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Order & Judgment
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1:14-cv-00286-LJO-SAB