United States of America v. Lavin

Filing 5

ORDER to SHOW CAUSE signed by Magistrate Judge Craig M. Kellison on 3/27/2017 ORDERING that Respondent have twenty-five (25) days from the date of this Order to file with the Clerk of Court a written OBJECTION TO PETITION. It is further ORDERED that if you file a written OBJECTION TO PETITION with the Clerk of Court, then the Court will hold a hearing, at which you must appear, on 5/17/2017 at 10:30 AM in Redding (CMK) before Magistrate Judge Craig M. Kellison. It is FURTHER ORDERED that, in add ition to filing your OBJECTION TO PETITION with the Clerk of Court, you must also mail a copy of your OBJECTION TO PETITION to the attorney for the United States, Rika Valdman, U.S. Department of Justice, Tax Division, Western Region, P.O. Box 683, W ashington, D.C. 20044, on or before the filing date. It is FURTHER ORDERED that a copy of this NOTICE AND ORDER TO SHOW CAUSE, together with the Petition and Declaration, shall be served upon PETER LAVIN within five (5) days of the date of this Order, by the United States Marshal or any deputy U.S. Marshal, or any Revenue Officer of the Internal Revenue Service.(Washington, S)

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DAVID A. HUBBERT
Acting Assistant Attorney General

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RIKA VALDMAN
Trial Attorney, Tax Division
U.S. Department of Justice
P.O. Box 683
Washington, D.C. 20044
202-514-6056 (v)
202-307-0054 (f)
[e-mail]

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Of Counsel:
PHILLIP A. TALBERT
Acting United States Attorney
Attorneys for the United States

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

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In the Matter of the Tax Indebtedness of
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PETER LAVIN
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Case No. 2:17-cv-0298-TLN-CMK
NOTICE AND ORDER TO SHOW
CAUSE

You, Peter Lavin, are hereby notified that the United States has petitioned this Court for
an Order allowing the Internal Revenue Service to LEVY upon the real property located at 4968

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Summer Place Road, Forest Ranch, CA 95942, with the legal description as follows:

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PARCEL I:

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PARCEL 2, AS SHOWN ON THAT CERTAIN PARCEL MAP, RECORDED
IN THE OFFICE OF THE RECORDER OF THE COUNTY OF BUTTE, STATE
OF CALIFORNIA, ON APRIL 5, 1979, IN BOOK 70 OF MAPS, AT PAGE(S)
85.

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EXCEPTING THEREFROM ALL MINERAL RIGHTS AND RIGHT OF
INGRESS AND EGRESS AND THE RIGHT TO CUT TIMBER FOR USE IN

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MINING, AS RESERVED IN DEED FROM M. SCHOTT TO E. GAGE AND
E.W. GAGE, DATED AUGUST 14, 1925 AND RECORDED AUGUST 20,
1925, IN BOOK 213 OF DEEDS, AT PAGE 193, RECORDS OF BUTTE
COUNTY.
PARCEL II:
A 60 FOOT EASEMENT FOR ROAD AND UTILITY PURPOSES, MORE
PARTICULARLY DESCRIBED AS FOLLOWS: A PORTION OF LOT 2,
SECTION 17, TOWNSHIP 23 NORTH, RANGE 3 EAST, M.D.N.B. & M.,
DESCRIBED AS FOLLOWS:
BEGINNING AT THE NORTHEAST CORNER OF SAID LOT 2; THENCE
ALONG THE NOTHERLY LINE OF SAID LOT 2, SOUTH 89º26’34” WEST,
808.00 FEET; THENCE LEAVING SAID LINE SOUTH 45º52’58” WEST,
828.68 FEET TO A POINT ON THE WEST LINE OF SAID LOT 2; THENCE
ALONG SAID WEST LINE SOUTH 6º42’11”WEST, 106.22 FEET; THENCE
NORTH 45º52’58” EAST, 894.70 FEET; THENCE NORTH 89º26’34” EAST,
766.49 FEET TO A POINT ON THE EAST LINE OF SAID LOT 2; THENCE
ALONG SAID EAST LINE NORTH 6º18’24” EAST, 60.43 FEET TO THE
POINT OF BEGINNING.
PARCEL III:
AN EASEMENT FOR ROAD AND PUBLIC UTILITIES OVER A PORTION
OF LOT 3 OF SECTION 17, TOWNSHIP 23 NORTH, RANGE 3 EAST,
M.D.B. & M., BEING A PORTION OF PARCEL 1 AS SHOWN ON THAT
CERTAIN PARCEL MAP, RECORDED IN THE OFFICE OF THE
RECORDER OF THE COUNTY OF BUTTE, STATE OF CALIFORNIA, ON
APRIL 5, 1979, IN BOOK 70 OF MAPS, AT PAGE(S) 85, AND MORE
PARTICULARLY AS FOLLOWS:
COMMENCING AT THE NORTHWEST CORNER OF SAID PARCEL 1;
THENCE SOUTH 6º39’07” WEST, 205.00 FEET TO THE POINT OF
BEGINNING; THENCE SOUTH 81º23’12” EAST 490.20 FEET; THENCE
SOUTH 8º36’48” WEST 60.00 FEET; THENCE NORTH 81º23’12” WEST,
488.14 FEET; THENCE NORTH 6º39’07” EAST 60.04 FEET TO THE POINT
OF BEGINNING.
PARCEL IV:

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A NON-EXCLUSIVE EASEMENT FOR ROAD AND PUBLIC UTILITY
PURPOSES OVER PARCEL 3, AS SHOWN ON THAT CERTAIN PARCEL
MAP, RECORDED IN THE OFFICE OF THE RECORDER OF THE COUNTY
OF BUTTE, STATE OF CALIFORNIA, ON APRIL 5, 1979, IN BOOK 70 OF
MAPS, AT PAGE(S) 85.

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in order to sell your interest to satisfy all or part of your unpaid tax liabilities for the taxable
years 2005, 2007, 2008, 2009, 2010, 2011, and 2012, plus interest and penalties according to
law.
This Court has examined the Petition of the United States and accompanying Declaration,
and it is hereby ORDERED that you have twenty-five (25) days from the date of this Order to

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file with the Clerk of Court a written OBJECTION TO PETITION. Any written OBJECTION
TO PETITION should demonstrate either that:
A. Your liability has been satisfied; OR

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B. You have other assets from which the unpaid tax liabilities can be satisfied; OR
C. Applicable laws and administrative procedures relevant to the levy were not followed
by the Internal Revenue Service.
It is further ORDERED that if you file a written OBJECTION TO PETITION with the
Clerk of Court, then the Court will hold a hearing, at which you must appear, on MAY 17, 2017,
(date) at 10:30 a.m. (time) at the United States District Court, 2986 Bechelli Lane, Redding, ,
CA 96002, before the undersigned, to consider your objections.

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It is FURTHER ORDERED that, in addition to filing your OBJECTION TO PETITION
with the Clerk of Court, you must also mail a copy of your OBJECTION TO PETITION to the
attorney for the United States, Rika Valdman, U.S. Department of Justice, Tax Division, Western

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Region, P.O. Box 683, Washington, D.C. 20044, on or before the filing date.
If you do not file an OBJECTION TO PETITION within twenty-five (25) days of
the date of this ORDER, or if you file an OBJECTION TO PETITION but fail to appear
before the Court as instructed, the Court will enter an ORDER APPROVING AN

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INTERNAL REVENUE SERVICE LEVY ON THE REAL PROPERTY LOCATED AT
4968 SUMMER PLACE ROAD, FOREST RANCH, CA 95942.
It is FURTHER ORDERED that a copy of this NOTICE AND ORDER TO SHOW
CAUSE, together with the Petition and Declaration, shall be served upon PETER LAVIN within
five (5) days of the date of this Order, by the United States Marshal or any deputy U.S. Marshal,
or any Revenue Officer of the Internal Revenue Service, by delivering a copy in hand to PETER

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LAVIN or by leaving a copy at Peter Lavin’s dwelling or usual place of abode with a person of
suitable age and discretion residing therein, or by some other manner of service described in
Rule 4(e)(1) of the Federal Rules of Civil Procedure.

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Dated: March 27, 2017

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