United States of America v. Urban et al

Filing 17

ORDER granting govt's 16 Motion for Summary Judgment against John Urban and Vivian Urban by Judge Ricardo S Martinez.(RS)

The Honorable Ricardo S. Martinez

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UNITED STATES DISTRICT COURT
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WESTERN DISTRICT OF WASHINGTON
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AT SEATTLE
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UNITED STATES OF AMERICA
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Plaintiff,
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v.
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JOHN J. URBAN; VIVIAN URBAN; and
WHATCOM COUNTY
Defendants.

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Civil No. 11-00330-RSM
ORDER GRANTING UNITED STATES’
MOTION FOR SUMMARY JUDGMENT
AGAINST JOHN J. URBAN and VIVIAN
URBAN

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Before the Court is the United States’ unopposed Motion for Summary Judgment against John J.
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Urban and Vivian Urban. Defendants’ failure to respond to the United States’ motion is considered an
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admission that the motion has merit. See Local Rule CR 7(b)(2). Moreover, summary judgment is
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appropriate when the movant demonstrates that “there is no genuine issue as to any material fact and the
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movant is entitled to judgment as a matter of law. Fed. R. Civ. P. 56(a). The United States has
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demonstrated that, pursuant to pleadings and the record in this case, it is entitled to relief as a matter of
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law. By failing to respond to the United States’ motion for summary judgment, Defendants fail to raise
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any issue as to any material fact.
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Therefore, upon consideration of the Motion, the arguments therein, and the record, it is hereby
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Order Granting US Motion
for Summary Judgment
Civil No. 11-00330-RSM

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United States Department of Justice
Tax Division
P.O. Box 683
Washington, D.C. 20044
[phone]

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ORDERED that the United States’ Motion for Summary Judgment Against John J. Urban and Vivian

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Urban is GRANTED. It is further ordered that:

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(A)

The Urbans are the owners of the Subject Property, commonly known as 357 Birch BayLynden Road, Lynden, Washington, and more particularly described as:

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Parcel A: Lot B, as delineated on Shuyleman Short Plat, according to the plat
thereof, recorded under auditor’s file no. 1193836, in volume 1 of short plats, page
79, records of Whatcom County, Washington. Situate in Whatcom County,
Washington.
Parcel B: An easement for ingress, egress, and utilities as delineated on the face of
Shutleman Short Plat, according to the plat thereof, recorded under auditor’s file no.
1193836, in volume 1 of short plats, page 79, records of Whatcom County,
Washington. Situate in Whatcom County, Washington.

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(B)

The United States has valid tax liens upon the Subject Property based upon the Urbans’

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unpaid federal income tax liabilities for the 1997 and 1999 tax years with current balances

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as of January 10, 2012, of $316,680.01 for the 1997 tax year and $93,583.87 for the 1999

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tax year, plus additional interest and other accruals thereafter as provided by law;

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(C)

The United States’ federal tax liens against the Subject Property are foreclosed; and

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(D)

The United States may enter an Order of Sale within 30 days of the Court’s Order.

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IT IS SO ORDERED

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DATED this 21 day of February 2012.

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A

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RICARDO S. MARTINEZ
UNITED STATES DISTRICT JUDGE

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Order Granting US Motion
for Summary Judgment
Civil No. 11-00330-RSM

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United States Department of Justice
Tax Division
P.O. Box 683
Washington, D.C. 20044
[phone]