United States of America v. Chen et al

Filing 4

ORDER Granting #3 Stipulation Regarding Relative Priority Between Plaintiff and Defendant Republic Silver State Disposal, Inc., dba Republic Services. Signed by Judge James C. Mahan on 11/19/2021. (Copies have been distributed pursuant to the NEF - JQC)

Case 2:21-cv-01951-JCM-DJA Document 3 Filed 11/19/21 Page 1 of 6

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DAVID A. HUBBERT
Acting Assistant Attorney General

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JONATHAN M. HAUCK
Trial Attorney, Tax Division
U.S. Department of Justice
P.O. Box 683
Washington, D.C. 20044
202-616-3173 (v)
202-307-0054 (f)
[e-mail]

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Attorney for the United States

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UNITED STATES DISTRICT COURT
DISTRICT OF NEVADA

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UNITED STATES OF AMERICA,

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Case No. 2:21-cv-01951-JCM-DJA

Plaintiff,
v.

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CHAO CHEN, aka “EDWIN CHEN,” ZIQUN
CHEN, JIE ZHU, ERIN CHAN, NANCY
KAWAMOTO, and REPUBLIC SILVER
STATE DISPOSAL, Inc., dba REPUBLIC
SERVICES
Defendants.

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STIPULATION AND PROPOSED
ORDER REGARDING RELATIVE
PRIORITY BETWEEN PLAINTIFF
THE UNITED STATES OF
AMERICA AND DEFENDANT
REPUBLIC SILVER STATE
DISPOSAL, Inc., dba REPUBLIC
SERVICES

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Plaintiff, the United States of America, and defendant, Republic Silver State Disposal,
Inc., dba Republic Services (“Republic”) agree as follows:
1.

This is a civil action brought by the United States of America to foreclose federal

tax liens against certain real property located in Clark County, Nevada, at 937 Center Street,
Henderson, Nevada 89015 (the Property), and is more particularly described as follows:

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Stipulated As To Priority Between United States And
Republic Silver State Disposal, Inc., dba Republic
Services And Proposed Order
(Case No. 2:21-cv-01951-JCM-DJA)

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

Case 2:21-cv-01951-JCM-DJA Document 3 Filed 11/19/21 Page 2 of 6

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Lot Two (2) in Block One (1) of the SUNRISE SUBDIVISION
NO. 1B, as shown by the map thereof on file in Book 7 of Plats,
Page 26, in the Office of the County Recorder, Clark County,
Nevada.
A.P.N.:179-08-716-002

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2.

Republic was named as a defendant pursuant to the requirements of 26 U.S.C. §

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7403(b) because it may claim an interest in the Property. The United States claims no monetary

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relief against Republic in this action.

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3.

Republic, through its undersigned counsel, received a copy of the United States’

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Complaint (ECF No. 1) and a Summons via email on October 29, 2021. Republic waives formal

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service of the Summons and Complaint and agrees that this Court has jurisdiction over the res of

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the Property.
4.

Republic does not challenge the sums secured by, or the validity of, the Notices of

Federal Tax Lien as alleged in paragraphs 12, 13, and 14 of the Complaint.
5.

Republic does not challenge that the Property is encumbered by the United States’

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Notices of Federal Tax Lien filed with the Clark County Recorder on September 22, 2016, as

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alleged in paragraphs 12, 13, and 14 of the Complaint.

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6.

Republic’s interest in the Property, based upon the non-payment of fees pursuant

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to Nevada Revised Statutes 444.520. Republic’s interest was recorded with the Clark County

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Recorder December 21, 2016.

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7.

The United States and Republic agree that the United States’ interest in the

Property is superior to, and has priority over, Republic’s interest in the Property.
8.

Republic does not object to the issuance of final order or decree permitting the

United States to enforce its tax liens referenced above by way of sale of the Property.

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Stipulated As To Priority Between United States And
Republic Silver State Disposal, Inc., dba Republic
Services And Proposed Order
(Case No. 2:21-cv-01951-JCM-DJA)

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

Case 2:21-cv-01951-JCM-DJA Document 3 Filed 11/19/21 Page 3 of 6

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9.

In the event that the Court permits the sale of the Property, it will be sold free and

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clear of all liens of record and free of any interest Republic has in the Property, with the liens and

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Republic’s interest to attach to the proceeds of the sale in the same amount and with the same

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priority that they had against the Property. The proposed Order of Judicial Sale shall provide that

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the sale proceeds shall be distributed in accordance with priority as agreed in paragraph seven (7)

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above. If the affected parties cannot stipulate to the amount of Republic’s interest or claim to the

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proceeds of the sale, the Court may then issue subsequent orders requiring additional written

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briefing and/or hold evidentiary or other hearings as it may deem necessary to determine the

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appropriate amount of Republic’s claim.

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10.

related to this litigation, including any possible attorney's fees, from the Court.

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The United States and Republic will not seek an award of their respective costs

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Unless or until otherwise ordered by the Court, Republic is excused from further

participation in this action, appearing in Court, or otherwise asserting its claim in this case.
12.

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Republic will be bound by the judgment in this case, which shall incorporate the

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terms of this stipulation.

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//

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//

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//

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Stipulated As To Priority Between United States And
Republic Silver State Disposal, Inc., dba Republic
Services And Proposed Order
(Case No. 2:21-cv-01951-JCM-DJA)

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

Case 2:21-cv-01951-JCM-DJA Document 3 Filed 11/19/21 Page 4 of 6

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13.

The United States and Republic jointly request the Court to enter the following

proposed order

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Dated this 19th day of November 2021.

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DAVID A HUBBERT
Deputy Assistant Attorney General

WILLIAMS STARBUCK

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/s/ Drew Starbuck
DREW STARBUCK
612 So. 10th St.
Las Vegas, NV 89101
[phone] (work)
[e-mail]

/s/ Jonathan Hauck
JONATHAN M. HAUCK
Trial Attorney, Tax Division
U.S. Department of Justice
P.O. Box 683
Washington, D.C. 20044
202-616-3173 (v)
202-307-0054 (f)
[e-mail]

* Permission to enter e-signature granted by
email dated November 18, 2021

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Attorney for Republic Silver State Disposal,
Inc.

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Stipulated As To Priority Between United States And
Republic Silver State Disposal, Inc., dba Republic
Services And Proposed Order
(Case No. 2:21-cv-01951-JCM-DJA)

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

Case 2:21-cv-01951-JCM-DJA Document 3 Filed 11/19/21 Page 5 of 6

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Order Approving Stipulation
The foregoing Stipulation is approved.

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It is so ordered.

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Dated November 19, 2021._____________, 20__.
this _______ day of

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JAMES C. MAHAN
UNITED STATES DISTRICT JUDGE
United States District Court

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Submitted by:

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DAVID A. HUBBERT
Deputy Assistant Attorney General

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JONATHAN M. HAUCK
Trial Attorney, Tax Division
U.S. Department of Justice
P.O. Box 683
Washington, D.C. 20044
202-616-3173(v)
202-307-0054 (f)
[e-mail]

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Case 2:21-cv-01951-JCM-DJA Document 3 Filed 11/19/21 Page 6 of 6

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CERTIFICATE OF SERVICE
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I hereby certify that on this 19th day of November, 2021, I filed the foregoing documents
on the Court’s e-filing system, which will automatically serve CM/ECF participants, and caused
the mailing of the documents by first-class mail, postage prepaid, to the following persons:

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Drew Starbuck
612 So. 10th St.
Las Vegas, NV 89101

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Attorney for Republic Silver State Disposal, Inc

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/s/ Jonathan Hauck
JONATHAN M. HAUCK
Trial Attorney
United States Department of Justice
Tax Division

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