USA v. Crilley et al

Filing 13

ORDER re: 12 the Stipulation between the United States of America and Defendant Rowdy W. Roth filed by USA. it is hereby ORDERED THAT Rowdy W. Roth, as holder of Tax Lien Sale Certificates of Purchase for county property taxes assessed again st David W. Crilley for 2006 through 2012 have priority, pursuant to 26 U.S.C. § 6323(b)(6), over the United States' federal tax liens against David W. Crilley for the tax years 2000 through 2005, by Judge Wiley Y. Daniel on 6/9/2014. (evana, )

IN THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF COLORADO
Senior Judge Wiley Y. Daniel
Civil Action No. 14-cv-00969-WYD-KMT
UNITED STATES OF AMERICA,
Plaintiff,
v.
DAVID W. CRILLEY;
LYNN RACHAEL CRILLEY;
ROWDY W. ROTH;
THE RESIDENCES AT WILD WOOD FARM HOMEOWNERS ASSOCIATION;
LARIMER COUNTY, COLORADO; and
PROFESSIONAL FINANCE COMPANY, INC.,
Defendants.

ORDER OF LIEN PRIORITY

Pursuant to the Stipulation between the United States of America and Defendant
Rowdy W. Roth, and for good cause shown, it is hereby
ORDERED THAT Rowdy W. Roth, as holder of Tax Lien Sale Certificates of
Purchase for county property taxes assessed against David W. Crilley for 2006 through
2012 have priority, pursuant to 26 U.S.C. § 6323(b)(6), over the United States' federal
tax liens against David W. Crilley for the tax years 2000 through 2005. It is further

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ORDERED THAT the parties to this Stipulation agree to bear their own costs and
attorney's fees, excepting the costs incurred in selling the Subject Property, which are to
be reimbursed from the proceeds of the sale of the Subject Property prior to satisfying
the outstanding liens on the property. It is further
ORDERED THAT Rowdy W. Roth shall not be required to appear at future
hearings in this litigation and shall be treated as a non-party for all purposes including
discovery purposes, unless ordered by the Court.
Dated: June 9, 2014
BY THE COURT:

/s/ Wiley Y. Daniel
WILEY Y. DANIEL,
SENIOR UNITED STATES DISTRICT JUDGE

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