The Bankof New York Mellon v. United States Department of the Treasury - Internal Revenue Service et al
Filing
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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)
Case 2:17-cv-01242-JAD-VCF Document 17 Filed 05/30/18 Page 1 of 4
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IN THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF NEVADA
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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
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Plaintiff,
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v.
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NV MORTGAGE, INC. dba SOMA
FINANCIAL, et al.
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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
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Plaintiff, THE BANK OF NEW YORK MELLON FKA THE BANK OF NEW YORK,
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AS TRUSTEE FOR THE CERTIFICATEHOLDERS OF THE CWABS INC., ASSET-BACKED
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CERTIFICATES, SERIES 2006-22 (“Plaintiff”), by and through its attorneys of record, the
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Fidelity National Law Group, Defendant UNITED STATES OF AMERICA (on behalf of
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the INTERNAL REVENUE SERVICE), by and through its attorney of record, Boris
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Kukso, Esq. of the U.S. Department of Justice, and Defendants NV MORTGAGE, INC.
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Case 2:17-cv-01242-JAD-VCF Document 17 Filed 05/30/18 Page 2 of 4
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dba SOMA FINANCIAL, JONATHON DALE AMOS and MELISSA AMOS1, by and through
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their attorneys of record, Hitzke & Associates,hereby agree, stipulate, and request
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entry of judgment as follows:
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WHEREAS,
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This action involves the real property commonly known as 9601 Rolling Thunder
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Avenue, Las Vegas, Nevada 89148, and more particularly described as:
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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”).
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The United States claims an interest in the Property based on federal tax liens
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against Jonathon Amos and Melissa Amos (hereinafter, the “Subject Federal Tax
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Lien”).
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Specifically, the Subject Federal Tax Lien is the combined total of: (i) the tax lien
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against Jonathon Amos for unpaid federal income tax liabilities for tax year 2008 in the
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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
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$45,963.97, as of April 16, 2018. Notices of Federal Tax Lien are attached as Ex. 1.
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Aside from the Subject Federal Tax Lien, the United States asserts no interest in
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the Property on account of any tax lien against Jonathon Amos or Melissa Amos.
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Melissa Amos is now known as Melissa Lambson. For purposes of this stipulation, she will be
referred to as “Melissa Amos.”
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Case 2:17-cv-01242-JAD-VCF Document 17 Filed 05/30/18 Page 3 of 4
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THEREFORE, the Parties hereby agree, stipulate and request entry of the following
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judgment:
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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,
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the United States DISCLAIMS any interest it may have in the Property based on
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the Subject Federal Tax Lien (the “Disclaimer”).
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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
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Disclaimer; and that no other documentation is necessary to effectuate the
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Disclaimer.
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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.
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6. That Jonathon Amos may be responsible to Plaintiff for repayment of the
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Release Amount. In the event that Plaintiff seeks such repayment, it is expressly
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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
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Soma Financial may have against Plaintiff or any entity related to Plaintiff which
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may seek repayment.
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7. That the Complaint is dismissed in its entirety without prejudice.
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Case 2:17-cv-01242-JAD-VCF Document 17 Filed 05/30/18 Page 4 of 4
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8. That each party shall bear their own attorney’s fees and costs.
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9. That Plaintiff’s Notice of Lis Pendens, recorded against the Property on May 8,
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2017, as Instrument No. 20170508-0002232 of the Official Records of Clark
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County, Nevada, is hereby expunged.
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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
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Of Counsel:
DAYLE ELIESON
US Attorney
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Dated: May 2, 2018
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HITZKE & ASSOCIATES
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/s/ Eric M. Ferran
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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:
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