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

Filing 21


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1 Honorable Richard A. Jones 2 3 4 5 6 7 IN THE UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF WASHINGTON SEATTLE DIVISION 8 9 UNITED STATES OF AMERICA, 10 11 12 13 14 15 16 17 ) ) Plaintiff, ) ) v. ) ) ESTATE OF CLARENCE JESS ) GROESBECK; SILVIA GROESBECK, ) Individually and as Personal Representative ) of the Estate of Clarence Jess Groesbeck; ) SKAGIT COUNTY TREASURER; ) C. JESS GROESBECK M.D., A.P.C., PROFIT ) SHARING PLAN; GROESBECK FAMILY ) TRUST; and GENESIS LTD., ) ) Defendants. ) _______________________________________) Case No. 2:16-cv-01985-RAJ [PROPOSED] ORDER REGARDING LIEN PRIORITY 18 19 20 21 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 22 issue, located at 1224 East Blackburn Road, Mt. Vernon, Washington 98274; 1418 East 23 Blackburn Road, Mt. Vernon, Washington 98274; and 1308 East Blackburn Road, Mt. Vernon, PROPOSED ORDER 2:16-cv-01985-RAJ 1 U.S. DEPARTMENT OF JUSTICE Tax Division, Western Region P.O. Box 683 Washington, D.C. 20044 Telephone: 202-514-6062 1 Washington 98274 (the “Subject Properties”), based on the properties’ value, has priority, 2 pursuant to 26 U.S.C. § 6323(b)(6), over the United States’ federal tax liens against the Subject 3 Properties for the 1998 through 2003 tax years; 4 2. The United States and the Skagit County Treasurer agree to bear their own costs and 5 attorney fees, except the costs incurred in selling the Subject Properties, which will be 6 reimbursed from the properties’ sale proceeds prior to satisfying the outstanding liens on the 7 properties; and 8 9 10 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. 11 12 DATED this 23rd day of May, 2017. 13 15 A 16 The Honorable Richard A. Jones United States District Judge 14 17 18 19 20 21 22 23 PROPOSED ORDER 2:16-cv-01985-RAJ 2 U.S. DEPARTMENT OF JUSTICE Tax Division, Western Region P.O. Box 683 Washington, D.C. 20044 Telephone: 202-514-6062

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