USA v. Krute, et al

Filing 39

JUDGMENT signed by Judge Kimberly J. Mueller on 3/7/12 dated *2/28/12* in favor of United States of America against Stanley R. Krute pursuant to 37 order. IT IS HEREBY ORDERED AND ADJUDGED that Judgment is ENTERED in favor of the United States and against Stanley R. Krute for the unpaid assessed balances on individual federal income taxes and accrued interest and penalties for tax years 1998 and 1999 in the amount of $166,080.71 as of 11/1/11 (see Dkt # 33, p. 2), plus interest pursuant t o 28 U.S.C. § 1961(c)(1) and 26 U.S.C. § 6601, 6621, and 6622, and other statutory additions allowed by law, less any payments and credits. The United States has valid federal tax liens against property and rights to property of Stanley R. Krute, including but not limited to his interest in the three parcels of real property (described within this document image). The federal tax liens on the subject properties may be enforced and the properties sold pursuant to 28 U.S.C. § 2001. The court, if necessary, will issue a separate Order of Judicial Sale at the application of the United States. (Meuleman, A)

1

JOHN A. DICICCO
Principal Deputy Assistant Attorney General

2
3
4
5
6
7

LAUREN M. CASTALDI
ANNE NELSON
Trial Attorneys, Tax Division
U.S. Department of Justice
P.O. Box 683
Ben Franklin Station
Washington, D.C. 20044-0683
Telephone: [phone]
Facsimile:
[phone]
E-mail:
[e-mail]
[e-mail]

8
9

BENJAMIN B. WAGNER
United States Attorney
Of Counsel

10
11

IN THE UNITED STATES DISTRICT COURT FOR THE

12

EASTERN DISTRICT OF CALIFORNIA

13

UNITED STATES OF AMERICA

14

Plaintiff,

15
16
17

v.
STANLEY R. KRUTE, COLETTE
GELINAS COWLES, STATE OF
CALIFORNIA FRANCHISE TAX
BOARD, SISKIYOU COUNTY

18
Defendants.

)
)
)
)
)
)
)
)
)
)
)
)

Civil No. S-10-CV-03241-KJM-CMK
JUDGMENT

19
20
21
22

Upon motion of plaintiff United States of America for Summary Judgment against
defendant Stanley R. Krute, IT IS HEREBY ORDERED AND ADJUDGED AS FOLLOWS:
1.

JUDGMENT is hereby entered in favor of the United States and against

23

Stanley R. Krute for the unpaid assessed balances on individual federal income

24

taxes and accrued interest and penalties for tax years 1998 and 1999 in the

25

amount of $166,080.71 as of November 1, 2011 (see Dkt # 33, p. 2), plus

26

interest pursuant to 28 U.S.C. § 1961(c)(1) and 26 U.S.C. § 6601, 6621, and

27

6622, and other statutory additions allowed by law, less any payments and

28

credits.

1

2.

The United States has valid federal tax liens against property and rights to

2

property of Stanley R. Krute, including but not limited to his interest in the

3

following three parcels of real property (“the subject properties”):

4

a.

Real property located at 18617 Camp Creek Road, Hornbrook, California is

5

situated in the County of Siskiyou, State of California, legally described as

6

follows:

7

Lot 33, according to the Parcel Map Survey for Mr. Jack Nathan and Mr. Joe
Gorrono of a portion of Township 48 North, Range 5 West, M.D.M., filed July
21, 1970 in Parcel Map Book 1, pages 37 through 39 inclusive, Siskiyou
County Recorder’s Office. APN: 041-010-320

8
9
b.

Real property in the Unincorporated Area situated in the County of Siskiyou,

10
State of California, legally described as follows:
11
12

The Northwest quarter of Section 28, Township 48 North, Range 5 West,
M.D.M.
Excepting therefrom the East half of the Northeast quarter of the Northwest
quarter of Section 28. Together with a non-exclusive 60 foot wide road and
utilities right of way over the road as shown on the Parcel Map on file in the
Siskiyou County Recorder’s Office in Parcel Map Book 1, pages 37 through
39. APN: 041-040-040.

13
14
15
16

c.

Real property in the Unincorporated Area situated in the County of Siskiyou,

17

State of California, legally described as follows:

18

Parcel 34 according to the Parcel Map Survey for Mr. Jack Nathan and Mr. Joe
Gorrono of a portion of Township 48 North, Range 5 West, M.D.M., filed July
21, 1970 in Parcel Map Book 1, pages 37 through 39 inclusive, Siskiyou
County Recorder’s Office. APN: 041-010-330.

19
20
3.

The federal tax liens on the subject properties may be enforced and the

21
properties sold pursuant to 28 U.S.C. § 2001. The court, if necessary, will
22
issue a separate Order of Judicial Sale at the application of the United States.
23
IT IS SO ORDERED.
24
DATED: March 7, 2012.
25
26

UNITED STATES DISTRICT JUDGE

27
28

2