United States of America v. Timothy T. Bezy Photography, Inc. et al

Filing 36

ORDER ON STIPULATION ON LIEN PROPERTY granting 33 Stipulation regarding application of proceeds arising from sale of property. Unless otherwise ordered by the Court, Sarpy County and First Security Agency are excused from appearing before the Court or otherwise asserting their claims in the case. Ordered by Magistrate Judge Thomas D. Thalken. (copy to financial specialist)(ADB, )

IN THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF NEBRASKA
United States of America,
Plaintiff,
v.
Timothy T. Bezy Photography, Inc.,
Olivia M. Cubeyro,
Joseph Anderson,
Wells Fargo Bank, N.A.,
First Security Agency, Inc.,
as agent for Equifunding, Inc.,
and
Rich James,
as Sarpy County Treasurer, Nebraska
Defendants.

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8:11CV348

ORDER ON STIPULATION
ON LIEN PRIORITY

Plaintiff United States and defendants Timothy T. Bezy Photography, Inc., Sarpy
County, First Security Agency as agent for Equifunding, Inc. (“First Security Agency”), and
Olivia M. Cubeyro have submitted a Stipulation on Lien Priority and Request for Order that
establishes certain lien priorities and seek an order excusing Sarpy County, First Security
Agency, and Cubeyro from further participation in the case. The parties to the stipulation
agree that:
1.

Sarpy County (Nebraska), First Security Agency, Inc. as agent for Equifunding, Inc.
(“First Security”), Olivia M. Cubeyro, and the United States claim an interest in the
property located at 602 West Mission Avenue, Bellevue, Nebraska, with the
following legal description:
Lot 6, Block 298 in the city of Bellevue, together with vacated portions
of streets, avenues, and alleys abutting thereon and adjacent thereto
as surveyed, platted and recorded in Sarpy County, Nebraska (“602
Mission Ave.”).

2.

If the Court approves the foreclosure of the federal tax liens on the above-described
property, then the proceeds from the sale of the property shall first be applied to
cover all costs and expenses associated with the sale.

3.

The remaining proceeds shall then be applied to the amount of real estate taxes,
if any, due to Sarpy County.

4.

The remaining proceeds, if any, shall next be applied to satisfy the lien held by First
Security Agency as a result of the tax certificate sale held on March 4, 2009 for
delinquent real estate taxes on the above-described property.

5.

The remaining proceeds, if any, shall next be applied to satisfy the amount due on
the promissory note secured by a deed of trust in favor of Olivia M. Cubeyro and
Joseph L. Anderson.

6.

The remaining proceeds, if any, shall next be applied to satisfy the amounts due on
the following federal employment tax liens:
Tax Period Ending

Date On Which Notice of Federal Tax Lien Was
Filed

March 31, 2001

December 22, 2006

December 31, 2002

March 7, 2006

June 30, 2004

March 7, 2006

September 30, 2004

October 25, 2005

December 31, 2004

July 15, 2008

June 30, 2005

March 7, 2006

September 30, 2005

March 21, 2006

December 31, 2005

July 28, 2006

March 31, 2006

January 12, 2007

June 30, 2006

December 22, 2006

December 31, 2007

December 16, 2008

7.

The remaining proceeds, if any, shall be returned to Timothy T. Bezy Photography,
Inc.

8.

Unless otherwise ordered by the Court, Sarpy County and First Security Agency are
excused from appearing before the Court or otherwise asserting their claims in the
case. Sarpy County and First Security Agency agree to be bound by the judgment
in this case. Sarpy County and First Security Agency agree to respond to
reasonable discovery requests.

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9.

This stipulation shall not prevent Sarpy County, First Security Agency, or Cubeyro
from pursuing any rights they have against Timothy T. Bezy Photography, Inc. under
any agreement or applicable law.
In accordance with the stipulation,
IT IS ORDERED:

1.

If the Court orders the sale of 602 W. Mission Ave., the proceeds arising from any
sale of 602 W. Mission Ave. are paid to the Clerk of Court and applied, as far as
they shall be sufficient, to the following items in the order specified:
a.

To cover all costs and expenses associated with the sale;

b.

To the amount of real estate taxes, if any, due to Sarpy County;

c.

To satisfy the lien held by First Security Agency as a result of the tax
certificate sale held on March 4, 2009 for delinquent real estate taxes on 602
W. Mission Ave.;

d.

To satisfy the amount due on the promissory note secured by a deed of trust
in favor of Olivia M. Cubeyro and Joseph L. Anderson.

e.

To satisfy the amounts due on the federal employment tax liens at issue.

2.

Unless otherwise ordered by the Court, Sarpy County and First Security Agency are
excused from appearing before the Court or otherwise asserting their claims in the
case. Sarpy County and First Security Agency agree to be bound by a judgment
consistent with this stipulation in this case. Sarpy County and First Security Agency
agree to respond to reasonable discovery requests.

3.

This stipulation shall not prevent Sarpy County, First Security Agency, or Cubeyro
from pursuing any rights they have against Timothy T. Bezy Photography, Inc. under
any agreement or applicable law.
DATED this 4th day of May, 2012.
BY THE COURT:
s/ Thomas D. Thalken
United States Magistrate Judge

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