Lake Las Vegas Master Trust v. United States Internal Revenue Service et al

Filing 111

ORDER granting 103 Motion for Disbursement of Funds filed by United States Internal Revenue Service. Signed by Judge Jennifer A. Dorsey on 7/28/2017. (Copies have been distributed pursuant to the NEF - DC)

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IN THE UNITED STATES DISTRICT COURT FOR THE
DISTRICT OF NEVADA

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LAKE LAS VEGAS MASTER TRUST,

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Plaintiff,
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v.
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UNITED STATES INTERNAL REVENUE
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SERVICE; Z’S, a defaulted Nevada
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Corporation; and DOES 1 through 10, inclusive )
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Defendants.
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______________________________
_____ )
LN MANAGEMENT LLC SERIES 31 RUE )
MEDITERRA
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Plaintiff,
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v.
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UNITED STATES INTERNAL REVENUE
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SERVICE; Z’S, a defaulted Nevada
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Corporation; and DOES 1 through 10, inclusive )
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Defendants.
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______________________________
_____ )

Case No. 2:14-cv-00435-JAD-NJK
(Consolidated with
Case No. 2:14-cv-00658 JAD-NJK)
[PROPOSED] ORDER FOR
CONFIRMATION OF SALE WITH
REGARD TO 31 RUE MEDITERRA
AND 33 RUE MEDITERRA AND
DISBURSEMENT OF PROCEEDS

Upon consideration of the United States of America’s Motion for Confirmation of Sale

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With Regard to 31 Rue Mediterra and 33 Rue Mediterra and Disbursement of Proceeds, the

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Court finds that the sale of parcels of real property located at 31 Rue Mediterra Dr., Henderson,

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NV 89011 and 33 Rue Mediterra Dr., Henderson, NV 89011 (“Subject Properties”) was

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conducted by the United States in compliance with 28 U.S.C. §§ 2001-2002, and it is hereby

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ORDERED that the United States of America’s Motion is GRANTED.

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It is further ORDERED that the sale of the Subject Properties is confirmed. The Internal

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Revenue Service is hereby authorized to issue property deeds to the purchasers of the Subject

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Properties. By issuance of the deeds, as authorized by this Order, legal title to the Subject

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Properties is transferred free and clear of any claims of Plaintiffs in these cases.
It is further ORDERED that the Clerk is directed to disburse the proceeds of the sale
which were deposited with the Court, in the following manner:
First, to the Internal Revenue Service, attn.: Hallie Lipscomb, IRS, SA-5209, 4330 Watt

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Avenue, Sacramento, CA 95821, for costs and fees incurred in connection with the sale, in the
amount of $1,804.92.

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Second, the remainder of the funds deposited for the sale, in the amount of $625,195.08,
to the United States, for application to the unpaid federal tax liabilities of Z’s, a Nevada
Corporation, in a check made payable to the U.S. Department of Justice, mailed as follows to:
U.S. Department of Justice
Attn: William E. Thompson
P.O. Box 310
Ben Franklin Station
Washington, DC 20044
7/28/2017
Dated: ____________________

____________________________
JENNIFER A. DORSEY
United States District Judge

Submitted by:
DAVID A. HUBBERT
Acting Assistant Attorney General
/S/ Virginia Cronan Lowe
VIRGINIA CRONAN LOWE
Trial Attorney, Tax Division
U.S. Department of Justice
Of Counsel:
STEVEN W. MYHRE
Acting United States Attorney
Counsel for the United States

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