United States of America v. Lavin

Filing 8

ORDER APPROVING LEVY UPON PRINCIPAL RESIDENCE signed by Magistrate Judge Craig M. Kellison on 8/8/17 ORDERING that pursuant to Internal Revenue Code section 6334, the Court GRANTS the Petition for Judicial Approval of Levy upon a Principal Residence. The Internal Revenue Service may levy upon Peter Lavin's interest in the property located at 4968 Summer Place Road, Forest Ranch, CA 95942. (Becknal, R)

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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. 17-cv-0298
ORDER APPROVING LEVY UPON
PRINCIPAL RESIDENCE

This matter having come before the undersigned upon the Petition of the United States
and the accompanying Declaration of Almetrius D. Swain, the Court having issued Notice and

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Order to Show Cause which was properly served, Peter Lavin having failed to file written
Objection to Petition, and the Court having taken the hearing off calendar pursuant to Eastern
District of California Local Rule 230(c), Court having considered the Petition and evidence

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presented,
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IT IS HEREBY ORDERED THAT, pursuant to Internal Revenue Code section 6334, the
Court GRANTS the Petition for Judicial Approval of Levy upon a Principal Residence. The

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Internal Revenue Service may levy upon Peter Lavin’s interest in the property located at 4968
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Summer Place Road, Forest Ranch, CA 95942, with the legal description of:
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PARCEL I:
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.
EXCEPTING THEREFROM ALL MINERAL RIGHTS AND RIGHT OF
INGRESS AND EGRESS AND THE RIGHT TO CUT TIMBER FOR USE IN
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:

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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:

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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:
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.
to satisfy part or all of his unpaid tax liabilities for the taxable years 2005, 2007, 2008, 2009,

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2010, 2011, and 2012, which may be executed by any authorized officer of the Internal Revenue
Service.
It is further ORDERED that the Clerk of Court shall mail a copy of this ORDER to:

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Rika Valdman
Trial Attorney, Tax Division
U.S. Department of Justice
P.O. Box 683
Washington, D.C. 20044
Peter Lavin
4968 Summer Place Road,
Forest Ranch, CA 95942

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Dated: August 8, 2017

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