United States of America v. Douglas H. Clark et al

Filing 7

ORDER Granting 6 Joint Motion re: Priority. Signed by Judge Jennifer A. Dorsey on 4/5/2018. (Copies have been distributed pursuant to the NEF - MR)

Case 2:18-cv-00525-JAD-PAL Document 6 Filed 04/05/18 Page 1 of 5

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RICHARD E. ZUCKERMAN
Principal Deputy Assistant Attorney General
BORIS KUKSO
Trial Attorney, Tax Division
U.S. Department of Justice
P.O. Box 683
Washington, D.C. 20044
202-353-1857 (v)
202-307-0054 (f)
[e-mail]
Of Counsel:
DAYLE ELIESON
US Attorney

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UNITED STATES DISTRICT COURT
DISTRICT OF NEVADA

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UNITED STATES OF AMERICA,
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Plaintiff,
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v.

Case No. 2:18-CV-00525-JAD-PAL

DOUGLAS H. CLARK, A
PROFESSIONAL CORPORATION;
VERMICULUS CORPORATION OF
NEVADA; DOUGLAS H. CLARK
individually and as trustee of the LUNA
PLENA 110325 REVOCABLE LIVING
TRUST and of the AMBET
REVOCABLE LIVING TRUST;
REPUBLIC SERVICES, INC.; CLARK
COUNTY TREASURER; and CHIP-NDALES CUSTOM LANDSCAPING,
INC.

Order Granting Joint Motion re:
Priority

ECF NO. 6
ECF No.

Defendants.

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Stipulation As To Priority Between United States And Clark
County And Proposed Order
(Case No. 2:18-cv-00525-JAD-PAL)

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U.S. DEPARTMENT OF JUSTICE
Tax Division, Western Region
P.O. Box 683
Washington, D.C. 20044
Telephone: [phone]

Case 2:18-cv-00525-JAD-PAL Document 6 Filed 04/05/18 Page 2 of 5

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STIPULATION AS TO PRIORITY BETWEEN UNITED STATES AND
CLARK COUNTY AND PROPOSED ORDER
Plaintiff, the United States of America, and defendant Clark County
Treasurer (“Clark County”) agree as follows:
1.

This Stipulation concerns the real property described in paragraph 1 of

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the United States’ Complaint in this case. Dkt. No. 1. The real property is known as

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the “Subject Property.” The Subject Property is located within Clark County.

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2.

Clark County imposes property taxes upon the assessed value of real

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property within the County. By operation of Nevada law, Clark County has a lien

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upon real property in the amount of property taxes that are due but unpaid. NRS

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361.450, et seq. Any Clark County lien on the Subject Property shall remain until

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any and all real property taxes due and owing, along with all penalties and costs,

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are paid in full.

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3.

To the extent that property taxes on the Subject Property are due and

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payable, but have not been paid, pursuant to 26 U.S.C. § 6323(b)(6), those property

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taxes have priority over the United States’ interest in the Subject Property. In the

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event the Subject Property is sold, the United States agrees that proceeds of sale
shall be applied to satisfy any property taxes on the Subject Property due and
payable before being applied to satisfy the United States’ liens.
4.

The parties agree to bear their own costs and fees.

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Stipulation As To Priority Between United States And Clark
County And Proposed Order
(Case No. 2:18-cv-00525-JAD-PAL)

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U.S. DEPARTMENT OF JUSTICE
Tax Division, Western Region
P.O. Box 683
Washington, D.C. 20044
Telephone: [phone]

Case 2:18-cv-00525-JAD-PAL Document 6 Filed 04/05/18 Page 3 of 5

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5.

Clark County received a copy of the United States’ Complaint, waives

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the service of summons, and agrees that this Court has jurisdiction over the res of

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the Subject Property.

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6.

Except as stated herein, Clark County consents to judgment as

requested in the United States’ Complaint.
7.

The United States and Clark County jointly request the Court to enter

the following proposed order.

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Dated: April 4, 2018.

Dated: April 4, 2018.

RICHARD E. ZUCKERMAN
Principal Deputy Assistant Attorney
General

STEVEN B. WOLFSON
District Attorney
Civil Division
State Bar No. 001565

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/s/ Boris Kukso_______
BORIS KUKSO
Trial Attorney, Tax Division
U.S. Department of Justice
P.O. Box 683
Washington, D.C. 20044
202-353-1857 (v)
202-307-0054 (f)
[e-mail]

_/s/ Shannon Wittenberger__
Shannon Wittenberger
Deputy District Attorney
State Bar No. 012304
500 South Grand Central Pkwy.
PO Box 552215
Las Vegas, NV 8915502215
702-455-4761 (v)
702-382-5178 (f)
shannon.wittenberger@clarkcountyda.
com
* Permission to enter e-signature
granted by email dated April 4, 2018.

Of Counsel:
U.S. Attorney
Dayle Elieson
Attorneys for United States

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Stipulation As To Priority Between United States And Clark
County And Proposed Order
(Case No. 2:18-cv-00525-JAD-PAL)

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U.S. DEPARTMENT OF JUSTICE
Tax Division, Western Region
P.O. Box 683
Washington, D.C. 20044
Telephone: [phone]

Case 2:18-cv-00525-JAD-PAL Document 6 Filed 04/05/18 Page 4 of 5

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Order Approving Stipulation
1. The foregoing Stipulation is approved. If the United States obtains an order

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permitting it to sell Subject Property in connection with this case, the order shall

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provide for the payment of any due and owing real property taxes to Clark County

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before payment is made to satisfy the United States’ federal tax lien. Any Clark
County lien on the Subject Properties shall remain until any and all real property
taxes due and owing, along with all penalties and costs, are paid in full.
2. Subject to the terms of the Stipulation and this Order, Clark County shall be
deemed to have consented to entry of judgment against it as requested in the

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United States’ Complaint.
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3. The Court construes this stipulation between fewer than all the parties to this

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action as a joint motion under LR 7-1(c) and GRANTS it.

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IT IS SO ORDERED.
IT IS SO ORDERED.
Dated this _______ day of _____________, 20__.

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UNITED STATES DISTRICT JUDGE
STATE DISTRI
TATE
TA
TATES STRICT
STRI
April 5, 2018

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Submitted by:
RICHARD E. ZUCKERMAN
Principal Deputy Assistant Attorney General
BORIS KUKSO
Trial Attorney, Tax Division
U.S. Department of Justice

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Stipulation As To Priority Between United States And Clark
County And Proposed Order
(Case No. 2:18-cv-00525-JAD-PAL)

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U.S. DEPARTMENT OF JUSTICE
Tax Division, Western Region
P.O. Box 683
Washington, D.C. 20044
Telephone: [phone]