The Bankof New York Mellon v. United States Department of the Treasury - Internal Revenue Service et al

Filing 18

ORDER granting 17 Stipulated/Consent Judgment; CONSENT JUDGMENT in favor of United States Department of the Treasury - Internal Revenue Service against Bank of New York Mellon. Signed by Judge Jennifer A. Dorsey on 5/31/2018. (Copies have been distributed pursuant to the NEF - JM)

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Case 2:17-cv-01242-JAD-VCF Document 17 Filed 05/30/18 Page 1 of 4 1 2 3 4 5 IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF NEVADA 6 7 8 9 10 THE BANK OF NEW YORK MELLON, fka THE BANK OF NEW YORK, AS TRUSTEE FOR THE CERTIFICATE HOLDERS OF THE CWABS INC., ASSET-BACKED CERTFICIATES, SERIES 2006-22 11 Plaintiff, 12 ) ) ) ) ) ) ) ) ) ) ) ) ) ) v. 13 NV MORTGAGE, INC. dba SOMA FINANCIAL, et al. 14 15 Defendants. Case No.2:17-cv-01242-JAD-VCF Removed from District Court, Clark County, NV, Case No. A-17-752593-C STIPULATED JUDGMENT DISCHARGING PROPERTY FROM FEDERAL TAX LIENS ECF No. 17 16 17 Plaintiff, THE BANK OF NEW YORK MELLON FKA THE BANK OF NEW YORK, 18 AS TRUSTEE FOR THE CERTIFICATEHOLDERS OF THE CWABS INC., ASSET-BACKED 19 CERTIFICATES, SERIES 2006-22 (“Plaintiff”), by and through its attorneys of record, the 20 Fidelity National Law Group, Defendant UNITED STATES OF AMERICA (on behalf of 21 the INTERNAL REVENUE SERVICE), by and through its attorney of record, Boris 22 Kukso, Esq. of the U.S. Department of Justice, and Defendants NV MORTGAGE, INC. 23 24 25 1 Case 2:17-cv-01242-JAD-VCF Document 17 Filed 05/30/18 Page 2 of 4 1 dba SOMA FINANCIAL, JONATHON DALE AMOS and MELISSA AMOS1, by and through 2 their attorneys of record, Hitzke & Associates,hereby agree, stipulate, and request 3 entry of judgment as follows: 4 WHEREAS, 5 This action involves the real property commonly known as 9601 Rolling Thunder 6 Avenue, Las Vegas, Nevada 89148, and more particularly described as: 7 LOT FIFTY THREE (53) IN BLOCK THREE (3) OF SPINNAKER AT SOUTHWEST RANCH UNIT 3 AS SHOWN BY MAP THEREOF ON FILE IN BOOK 113 OF PLATS, PAGE 24, IN THE OFFICE OF THE COUNTY RECORDER OF CLARK COUNTY, NEVADA. Assessor’s Parcel Number: 163-31-811-047 (hereinafter, the “Property”). 8 9 10 The United States claims an interest in the Property based on federal tax liens 11 12 against Jonathon Amos and Melissa Amos (hereinafter, the “Subject Federal Tax 13 Lien”). 14 Specifically, the Subject Federal Tax Lien is the combined total of: (i) the tax lien 15 against Jonathon Amos for unpaid federal income tax liabilities for tax year 2008 in the 16 17 total amount of $6,628.26, as of April 16, 2018; and (ii) the tax lien against Melissa Amos for unpaid federal income tax liabilities for tax year 2005 in the total amount of 18 $45,963.97, as of April 16, 2018. Notices of Federal Tax Lien are attached as Ex. 1. 19 Aside from the Subject Federal Tax Lien, the United States asserts no interest in 20 21 22 the Property on account of any tax lien against Jonathon Amos or Melissa Amos. // 23 24 25 1 Melissa Amos is now known as Melissa Lambson. For purposes of this stipulation, she will be referred to as “Melissa Amos.” 2 Case 2:17-cv-01242-JAD-VCF Document 17 Filed 05/30/18 Page 3 of 4 1 THEREFORE, the Parties hereby agree, stipulate and request entry of the following 2 judgment: 3 4 5 1. That aside from the Subject Federal Tax Lien, the United States has no interest in the Property on account of any tax lien against Jonathon Amos or Melissa Amos. 2. That Plaintiff has paid the United States valuable consideration and in exchange, 6 the United States DISCLAIMS any interest it may have in the Property based on 7 the Subject Federal Tax Lien (the “Disclaimer”). 8 9 10 3. That this Judgment shall be recorded in the Official Records of Clark County, Nevada; that upon recording, the Judgment shall serve as notice of the 11 Disclaimer; and that no other documentation is necessary to effectuate the 12 Disclaimer. 13 14 15 16 17 4. That the Disclaimer applies only to the Property and shall not constitute a release of any tax liens against Jonathon Amos and Melissa Amos. 5. That the amount Plaintiff paid to the United States in consideration for the Disclaimer (the “Release Amount”) will be credited towards Jonathon Amos and Melissa Amos’ outstanding tax liabilities. 18 6. That Jonathon Amos may be responsible to Plaintiff for repayment of the 19 Release Amount. In the event that Plaintiff seeks such repayment, it is expressly 20 21 22 acknowledge by the Parties herein that this Judgment in no way waives any defenses, claims, counterclaims, or any other relief that Jonathon Amos and/or 23 Soma Financial may have against Plaintiff or any entity related to Plaintiff which 24 may seek repayment. 25 7. That the Complaint is dismissed in its entirety without prejudice. 3 Case 2:17-cv-01242-JAD-VCF Document 17 Filed 05/30/18 Page 4 of 4 1 8. That each party shall bear their own attorney’s fees and costs. 2 9. That Plaintiff’s Notice of Lis Pendens, recorded against the Property on May 8, 3 2017, as Instrument No. 20170508-0002232 of the Official Records of Clark 4 County, Nevada, is hereby expunged. 5 6 Dated: May 30, 2018 Dated: May 2, 2018 RICHARD E. ZUCKERMAN Principal Deputy Assistant Attorney General FIDELITY NATIONAL LAW GROUP /s/ Boris Kukso /s/ Christina H. Wang BORIS KUKSO U.S. Department of Justice P.O. Box 683 Washington, D.C. 20044 CHRISTINA H. WANG, ESQ. Nevada Bar No. 9713 1701 Village Center Circle, Suite 110 Las Vegas, Nevada 89134 Attorneys for Plaintiff 14 Of Counsel: DAYLE ELIESON US Attorney 15 Dated: May 2, 2018 16 HITZKE & ASSOCIATES 17 /s/ Eric M. Ferran 7 8 9 10 11 12 13 18 19 20 21 22 23 24 ERICK M. FERRAN, ESQ. Nevada Bar No. 9554 2030 E. Flamingo Road, Suite 115 Las Vegas, Nevada 89119 Attorneys for Defendants NV Mortgage, Inc. dba Soma Financial, Jonathan Dale Amos, and Melissa Amos IT IS SO ORDERED. And the Clerk of Court is directed to ENTER JUDGMENT IT IS SO ORDERED. accordingly and CLOSE THIS CASE. _______________________________ U.S. District Judge Jennifer A. Dorsey UNITED STATES DISTRICT JUDGE Dated: May 31, 2018 Dated: 25 4

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