United States of America v. Kreger et al

Filing 33

ORDER OF DISTRIBUTION re 30 Stipulated Motion, signed by Judge Benjamin H. Settle. (GMR)

The Honorable Benjamin H. Settle

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IN THE UNITED STATES DISTRICT COURT FOR THE
WESTERN DISTRICT OF WASHINGTON
AT TACOMA

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UNITED STATES OF AMERICA,

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Case No. 3:19-cv-05682-BHS

Plaintiff,
v.

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JASON L. KREGER, as CoRepresentative of
the Estate of Dennis W. Kreger, Sr.,
deceased; ELLA MAE JACKSONKREGER, as CoRepresentative of
the Estate of Dennis W.
Kreger, Sr. ,
deceased; JO ANN V. EYRISH; CHRIS S.
GILGORE; LAURA L. GILGORE;
PACIFIC COUNTY

ORDER OF DISBURSEMENT

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Defendants.
This matter comes before the Court on the stipulated motion to disburse
registry funds, submitted by the United States of America, Pacific County, and
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Chris and Laura Gilgore, by and through their attorneys. Having considered all
relevant documents, the Court hereby ORDERS as follows:
1.

The Court previously authorized the foreclosure and sale of two parcels

of property previously identified in this action (hereinafter “Property I” and
“Property II”). (Dkt. No. 27.) Those properties have been properly sold at public
auction, in accordance with the Court Order.
2.

The proceeds of the sale of those parcels has been deposited with the

Court’s registry.
3.

The clerk is authorized and directed to draw a check(s) on the funds

deposited in the registry of the Court in the principal amounts set out below, plus
all accrued interest, minus any statutory user fees, payable to the payees set out
below, and mailed to the addresses set out below:
a. $1,221 (plus accrued interest, minus any statutory user fees)
shall be disbursed to the Internal Revenue Service for
reasonable costs of the sale.
i. This amount shall be made payable to the Internal
Revenue Service, and mailed to:
INTERNAL REVENUE SERVICE
ATTN: Gary Chapman
SBSE, Collections ~ PALS
1201 Pacific Ave, Ste. 550, M/S W802
Tacoma, WA 98402
b. $5,109.17 (plus accrued interest, minus any statutory user fees)
shall be disbursed to Pacific County for taxes and interest as to
both properties, for the 2019, 2020, and 2021 tax years.
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i. This amount shall be made payable to Pacific County
Treasurer and mailed to:
Pacific County Treasurer
P.O. Box 98
South Bend, WA 98586
c. $24,524.83 (plus accrued interest, minus any statutory user
fees) shall be disbursed to Chris and Laura Gilgore, for their
50% pre-sale interest in Property II. This is calculated as
follows: a total of $1,221 in costs was incurred to sell both
properties, half of that is attributed to Property I, and half to
Property 2. Half of $1,221 is $610.50. A total of $339.84 in
property taxes has accrued on Property II (the Gilgore property).
The gross proceeds of the sale of Property II to the Gilgores is
$50,000. The net proceeds of the sale of Property II is $50,000
minus $339.84 minus $610.50, which equals $49,049.66. 50% of
the net proceeds (equaling the Gilgores’ interest in the property)
is $24,524.83.
i. This amount shall be made payable to ELIZABETH
PENOYAR, DBA ATTORNEY AT LAW, POOLED
FUNDS TRUST ACCOUNT and mailed to:
PO Box 425
South Bend, WA 98586
d. The remaining funds, totaling $134,145 (plus accrued interest,
minus any statutory users fee), shall be disbursed to the United
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States Department of Justice, to satisfy a portion of Dennis W.
Kreger’s outstanding tax liabilities.
i. This amount shall be made payable to the U.S.

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Department of Justice, and mailed to:

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Department of Justice ATTN: TAXFLU
P.O. Box 310 - Ben Franklin Station
Washington, D.C. 20044

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IT IS SO ORDERED.
Dated this 14th day of July, 2021.

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A

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BENJAMIN H. SETTLE
United States District Judge

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Respectfully presented by:
DAVID A. HUBBERT
Acting Assistant Attorney General
/s/ Dylan Cerling
DYLAN CERLING
RIKA VALDMAN
Trial Attorney, Tax Division
U.S. Department of Justice
P.O. Box 683
Washington, D.C. 20044-0683
Telephone: [phone] (Valdman)
202-616-3395 (Cerling)
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Fax: [phone]
[e-mail]
[e-mail]
Attorneys for the United States of America

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