United States of America v. Estate of Clarence Jess Groesbeck et al

Filing 21

ORDER REGARDING LIEN PRIORITY by Judge Richard A Jones. (RS)

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Honorable Richard A. Jones

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IN THE UNITED STATES DISTRICT COURT FOR THE
WESTERN DISTRICT OF WASHINGTON
SEATTLE DIVISION

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UNITED STATES OF AMERICA,

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Plaintiff,
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v.
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ESTATE OF CLARENCE JESS
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GROESBECK; SILVIA GROESBECK,
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Individually and as Personal Representative
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of the Estate of Clarence Jess Groesbeck;
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SKAGIT COUNTY TREASURER;
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C. JESS GROESBECK M.D., A.P.C., PROFIT )
SHARING PLAN; GROESBECK FAMILY
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TRUST; and GENESIS LTD.,
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Defendants.
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_______________________________________)

Case No. 2:16-cv-01985-RAJ

[PROPOSED] ORDER REGARDING
LIEN PRIORITY

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Pursuant to the Stipulation between the United States of America and Defendant Skagit
County Treasurer, and for good cause shown, it is hereby ORDERED that:
1. Any outstanding balance on any Skagit County tax liens against the properties at

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issue, located at 1224 East Blackburn Road, Mt. Vernon, Washington 98274; 1418 East

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Blackburn Road, Mt. Vernon, Washington 98274; and 1308 East Blackburn Road, Mt. Vernon,
PROPOSED ORDER
2:16-cv-01985-RAJ

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

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Washington 98274 (the “Subject Properties”), based on the properties’ value, has priority,

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pursuant to 26 U.S.C. § 6323(b)(6), over the United States’ federal tax liens against the Subject

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Properties for the 1998 through 2003 tax years;

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2. The United States and the Skagit County Treasurer agree to bear their own costs and

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attorney fees, except the costs incurred in selling the Subject Properties, which will be

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reimbursed from the properties’ sale proceeds prior to satisfying the outstanding liens on the

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properties; and

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3. The Skagit County Treasurer shall not be required to appear at future hearings in this
litigation and shall be treated as a non-party for all purposes, including discovery, unless the
Court orders otherwise.

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DATED this 23rd day of May, 2017.

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A

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The Honorable Richard A. Jones
United States District Judge

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PROPOSED ORDER
2:16-cv-01985-RAJ

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