USA v. Krute, et al

Filing 49

AMENDED ORDER signed by Magistrate Judge Craig M. Kellison on 3/18/2014 GRANTING 45 Motion to Confirm Judicial Sale and Distribute Proceeds. Plaintiff shall promptly deliver a deed of sale to the purchaser. The Clerk shall disburse all proceeds in the following manner: first, to the IRS in the amount of $1,067; second, to Siskiyou County in the amount of $1,173.89 (if paid before 3/31/2014); and third, the remainder of the proceeds to the State of California Franchise Tax Board. (cc Financial Administrator) (Donati, J) Modified on 3/18/2014 (Pine, C). (Main Document 49 replaced on 3/18/2014) (Pine, C).

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IN THE UNITED STATES DISTRICT COURT

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FOR THE EASTERN DISTRICT OF CALIFORNIA

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UNITED STATES OF AMERICA,

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Plaintiff,

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No. CIV S-10-3241-KJM-CMK

AMENDED ORDER1

vs.
STANLEY R. KRUTE, et al.,

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Defendants.

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/

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Plaintiff brings this civil action to reduce outstanding federal tax liens to a

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judgment and for foreclosure of federal tax liens. Pending before the court is plaintiff’s motion

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to confirm judicial sale and distribute proceeds (Doc. 45). The matter was heard on October 30,

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2013, before the undersigned in Redding, California. Anna Nelson, Esq., appeared for plaintiff.

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Defendant did not oppose the motion or appear at the hearing.

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Good cause appearing therefor, the motion is granted.

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This amended order updates the pay-off amounts to Siskiyou County. All other
aspects of the court’s original December 17, 2013, order remain in effect.
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The sale of the Parcel A specifically described as 18617 Camp Creek Road,
Hornbrook, California, and legally described as:

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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 29 inclusive, Siskiyou County Recorder’s Office.
APN: 041-010-320.

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is hereby confirmed.

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Plaintiff shall promptly deliver a deed of sale to the purchaser.

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The Clerk of the Court shall disburse all proceeds of the sale from the court’s

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registry in the following manner:

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First, to the IRS in the amount of $1,067, which sum is to be

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applied to costs incurred in selling the property. The check shall be

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payable to the Internal Revenue Service and sent to:

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Hallie Lipscomb

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Property Appraisal &Liquidation Specialist
Internal Revenue Service
4330 Watt Ave.
Sacramento, CA 95821

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Second, to Siskiyou County in the amount of $1,173.89 (if paid on

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or before March 31, 2014) or $1,186.50 (if paid on or before April

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30, 2014) or $1,199.11 (if paid on or before May 31, 2014) or

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$1,211.72 (if paid on or before June 30, 2014), which sum is to be

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applied to the unpaid property taxes. The check shall be payable to

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Siskiyou County Tax Collector Assessment Number 041-010-320-

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000, and sent to:

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Siskiyou County Tax Collector
311 4th Street, Room 104
Yreka, CA 96097

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Third, the remainder of the proceeds to the State of California

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Franchise Tax Board, which payment is to be applied first towards

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the outstanding assessment dated May 22, 2000, for tax year 1998

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and second towards the outstanding assessment dated December 8,

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2001, for tax year 1999. The check shall be payable to the

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Franchise Tax Board, with Taxpayer ID number 121-41098-80,

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and sent to:

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Franchise Tax Board
Attn: Veronica Baez
Collection Advisory Team, MS A-240
9646 Butterfield Way
Sacramento, CA 95827

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The Clerk of the Court shall forward a copy of this order to the court’s Financial
Department.
IT IS SO ORDERED.

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DATED: March 18, 2014
______________________________________
CRAIG M. KELLISON
UNITED STATES MAGISTRATE JUDGE

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