Opinion
Case No. 12-10937-RAG
01-31-2012
In re: Wolf Landscape Company, dba Wolf Contractors, Debtor.
SO ORDERED
___________________________
U. S. BANKRUPTCY JUDGE
Chapter 11
STIPULATION AND CONSENT ORDER AUTHORIZING USE OF
CASH COLLATERAL UNTIL FEBRUARY 17, 2012 AND
GRANTING ADEQUATE PROTECTION
UPON CONSIDERATION of the Emergency Motion for Authorization to Use Cash Collateral to Pay Ordinary and Necessary Expenses Within the Ordinary Course of Business (the "Motion"), dated January 20, 2012, filed by Wolf Landscape Company, the Debtor and Debtor-in-Possession in this case (the "Debtor"); the stipulation of the parties; and after a hearing on the Motion pursuant to Fed. R. Bankr. P. 4001(b)(2) having been held before the Court on January 30, 2012 (the "Hearing"); this Court finds as follows:
1. On January 19, 2012, (the "Petition Date") the Debtor commenced a voluntary petition for relief under Chapter 11 of Title 11 of the United States Bankruptcy Code. The Debtor intends to continue in possession of its properties and the management of its business as a Debtor-in-possession pursuant to sections 1107 and 1108 of the Bankruptcy Code.
2. This Court has subject matter jurisdiction to consider this matter pursuant to 28 U.S.C. § 1334. This is a core proceeding pursuant to 28 U.S.C. § 157(b). Venue is proper before this Court pursuant to 28 U.S.C. §§ 1408 and 1409.
3. The Motion was served on (i) the twenty (20) largest creditors listed in the Debtor's case, (ii) the U.S. Trustee, and (iii) the Internal Revenue Service (the "Service") and service is sufficient under Bankruptcy Rule 4001.
4. Entry of this Order will prevent irreparable harm to the Debtor's business, property and estate.
5. Prior to the filing of the Debtor's bankruptcy petition, the Service filed notices of federal tax lien for the following tax liabilities of the Debtor: quarterly FICA taxes for the third and fourth quarters of 2009; quarterly FICA taxes for the first, second, third, and fourth quarters of 2010; yearly FUTA taxes for 2010; and quarterly FICA taxes for the first, second, and third quarters of 2011. The liens identified in those notices encumbered all property or rights to property belonging to the Debtor and secured unpaid taxes, penalties and interest owed by the Debtor. The Service is a secured creditor of the Debtor by virtue of its having filed notices of federal tax liens prior to the filing of the Chapter 11 petition. Copies of the Notices of Federal Tax Lien are attached as Exhibit A.
6. The federal tax liens arise upon the date of assessment and attach to all property and rights to property whether real or personal belonging the Debtor pursuant to 26 U.S.C. § 6321 and 6322, including cash and cash equivalents, defined as cash collateral in 11 U.S.C. § 363(a) ("Cash Collateral"). The filing of the notices of federal tax lien prior to the Petition Date perfects the lien interest of the Service against subsequent bona fide purchasers and is not avoidable under 11 U.S.C. § 545.
7. The Service has a secured claim against the debtor's Cash Collateral in the amount of $678,041.81 by virtue of its prepetition liens.
8. The Service and the Debtor have agreed to the Debtor's continued use of Cash Collateral for the purpose of paying the reasonable, necessary and ordinary expenses of operating the Debtor's business accruing from and after the Petition Date to the extent authorized herein, subject to the terms and conditions of this Stipulation. The Debtor's use of Cash Collateral shall be expressly limited to those amounts specified in the 30 day budget attached as Exhibit B.
9. The Service is entitled, pursuant to sections 361 and 363(c)(2) of the Bankruptcy Code, to adequate protection, of its interests in the all of the debtor's prepetition collateral, including the cash collateral, in an amount equal to the aggregate diminution in value, if any, of such interests from and after the Petition Date, including, without limitation, any such diminution resulting from the sale, lease or use by the Debtor (or other decline in value) of Cash Collateral and any other prepetition collateral and the imposition of the automatic stay pursuant to section 362 of the Bankruptcy Code.
NOW THEREFORE, in consideration of the foregoing, it is, by the United States Bankruptcy Court for the District of Maryland, hereby:
ORDERED, that the Motion is GRANTED subject to and conditioned upon the terms of this Order and this Order shall immediately become effective upon its entry; and it is further
ORDERED, that all of the Debtor's accounts, account receivables, cash and cash equivalents existing as of the petition date and any cash proceeds of the disposition of any such assets are Cash Collateral of the Service within the meaning of section 363(a) of the Bankruptcy Code; and it is further
ORDERED, that, to avoid immediate and irreparable harm to this bankruptcy estate, the Debtor is hereby authorized to use cash collateral, during the period from the date of entry of this Order through and including February 17, 2012, for purposes and in the amounts set forth in Exhibit B; provided, however, that the Service is granted adequate protection as hereinafter set forth; and it is further
ORDERED, that the Debtor shall pay as adequate protection, by certified check, cashiers check, or money order, $1,785 on January 30, 2012, and $16,500 on or before February 17, 2012. Payment will be delivered to Anita Jackson, Advisor, Internal Revenue Service, Insolvency Unit, Room 1150, 31 Hopkins Plaza, Baltimore, Maryland 21201, except that the January 30, 2012 payment may be delivered to counsel for the Service; and it is further
ORDERED, that the Service is hereby granted a valid, enforceable, perfected replacement security interest in and lien on all of the Debtor's prepetition collateral, to the extent of any diminution in value of such collateral, retroactive to the Petition Date in addition to its existing prepetition security interests, subject, however, to a "carve out" of $50,000.00 for the benefit of administrative expense priority fees of professionals in this case allowed following submission of an appropriate fee application and order of the Court (the "Carveout"); and it is further
ORDERED, that, subject to the Carveout, the Service shall have an allowed superpriority claim as provided in section 507(b) of the Bankruptcy Code (the "507(b) Claim"), against the Debtor and all property of its estate, in an amount equal to the diminution in value of debtor's prepetition assets, if any, with priority in payment over any and all administrative expenses of the kinds specified or ordered pursuant to any provision of the Bankruptcy Code, including without limitation, sections 326, 328, 330, 331, 503(b), 506(c), 507(a), 507(b), 726, 1113 and 1114 of the Bankruptcy Code, whether or not such expenses or claims arise in this case or in any subsequent case or proceedings under the Bankruptcy Code that may result therefrom, including, without limitation, a proceeding under chapter 7 of the Bankruptcy Code, or become secured by a judgment lien or other lien, levy or attachment, which 507(b) Claim shall be payable from and have recourse to all prepetition and postpetition property of the Debtor and all proceeds thereof and shall at all times be senior to the rights of the Debtor, and any successor trustee or any creditor in the case or any subsequent proceedings under the Bankruptcy Code; and it is
ORDERED, that the liens and security interests granted by this Order, shall become and are duly perfected without the necessity for the execution, filing or recording of financing statements, security agreements and other documents which might otherwise be required pursuant to applicable non-bankruptcy law for the creation or perfection of such liens and security interests. Notwithstanding the foregoing, the Service may, in its sole discretion, file such financing statements, security agreements, notices of lien, or similar instruments or otherwise confirm perfection of such liens and security interests consistent with this Order without seeking modification of the automatic stay under section 362 of the Bankruptcy Code, and all such documents shall be deemed to have been filed or recorded at the time of and on the petition date; and it is further
ORDERED, that the Debtor shall use the proceeds of any prepetition collateral (including the cash collateral) solely as provided in this Order; and it is further
ORDERED, that the Debtor shall furnish to the Service, monthly, a written report of its operations which shall include all receipts, collections, disbursements, payments, cash balances and the like, in form and substance reasonably satisfactory to the Service; and it is further
ORDERED, That the Debtor shall file all tax returns and pay all taxes required under the Internal Revenue Code when due and otherwise comply with the Internal Revenue Code; in addition, the Debtor shall provide copies of all tax returns filed with the Internal Revenue Service to Anita Jackson, Advisor, Internal Revenue Service, Insolvency Unit, by faxing them to (410) 962-2025, and it is further
ORDERED that the Debtor shall provide to the Service proof of payments of all taxes (including but not limited to withholding and income taxes) on the date of payment by faxing proof of payment to Anita Jackson, Advisor, Internal Revenue Service, Insolvency Unit, fax number: (410) 962-2025, and it is further
ORDERED, that, notwithstanding any other provision hereof, the grants of adequate protection pursuant hereto are without prejudice to the rights of the Service to seek modification thereof so as to provide different or additional adequate protection and to seek relief from the automatic stay and are without prejudice to the right of the Debtor to contest any such requested relief or modification. Except as expressly provided herein, nothing contained in this Order (including, without limitation, the authorization to use Cash Collateral) shall impair or modify any rights, claims or defenses available in law or equity to the Debtor and to the Service; and it is further
ORDERED, that nothing contained herein shall preclude any party-in-interest from seeking modification of this Order upon appropriate motion to this Court and after proper notice to the Debtor, the Service, and parties in interest, and the Service reserves all rights, remedies and defenses in this regard; and it is further
ORDERED, that the provisions of this Order shall be binding upon and inure to the benefit of the Service, the Debtor, and their respective successors and permitted assigns; and it is further
ORDERED, that the provisions of this Order and any actions taken pursuant hereto shall survive the entry of any order (i) converting the case to a Chapter 7 case; or (ii) dismissing the case, and the terms and provisions of this Final Order as well as the Adequate Protection Liens granted pursuant to this Order shall continue in full force and effect notwithstanding the entry of any such order, and such claims and liens shall maintain their priority as provided by this Order and to the maximum extent permitted by law; and it is further
ORDERED, that this Order constitutes findings of fact and conclusions of law and shall take effect and be fully enforceable immediately upon the entry thereof; and it is further
ORDERED, that upon default of the terms and conditions set forth in this Order, the Service shall be entitled to seek termination of the use of Cash Collateral upon notice and opportunity for hearing; and it is further
ORDERED, that the Debtor shall promptly mail copies of this Order to those parties having been given notice of the emergency hearing on the Motion, any other person required by applicable rules of bankruptcy procedure to receive such notice and to any other party that has filed a request for notices with this Court.
SEEN AND AGREED:
___________________________
Ronald J. Drescher
Drescher & Associates, P.A.
Counsel for the Debtor
___________________________
Bradley C. Plovan
Special Assistant United States Attorney
Counsel for the Internal Revenue Service
I HEREBY CERTIFY that the terms of the copy of the consent order submitted to the Court are identical to those set forth in the original consent order; and the signatures represented by _ on this copy reference the signatures of consenting parties on the original consent order.
___________________________
Ronald J. Drescher
cc:
Office of the United States Trustee Garmatz Federal Courthouse 101 West Lombard Street Baltimore, MD 21201
Internal Revenue Service Bradley J. Plovan 31 Hopkins Plaza
Room 1320
Baltimore, Maryland 21201
END OF ORDER
Letter 3172(DO) (Rev.01/2009) Catalog No. 267671
COURT RECORDING DATA
INTERNAL REVENUE SERVICE FACSIMILE FEDERAL TAX LIEN DOCUMENT
Lien Recorded Recording Number UCC Number Liber Page
11/16/2011 - 00:OOAM 20209
Area: .SMALL BUSINESS/SELF EMPLOYED #3 Lien Unit Phone: (800) 913-6050
IRS Serial Number: 827427011
This Lien Has Been Piled in Accordance with Internal Revenue Regulation 301.6323(f)-1.
Name of Taxpayer: WOLF LANDSCAPE COMPANY, a Corporation
Residence: 1965 MOUNT VIEW RD MARRIOTTSVL, MD 21104-1638
With respect to each assessment below, unless notice of lien is refiled by the date in column(e), this notice shall constitute the certificate of release of lien as defined in IRC 6325(a).
+------------------------------------------------------------------------+ ¦Form¦Period ¦ID Number ¦Assessed ¦Refile Deadline¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦Unpaid Balance (f)¦ ¦(a) ¦(b) ¦(c) ¦(d) ¦(e) ¦ ¦ +----+----------+----------+----------+---------------+------------------¦ ¦941 ¦06/30/2011¦52-1789845¦09/05/2011¦10/05/2021 ¦13250.97 ¦ +------------------------------------------------------------------------+
Exhibit A
+-------------------------------------------------------------------+ ¦Filed at: CLERK OF THE CIRCUIT COURT ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦HOWARD COUNTY ¦Total ¦$ 13250.97¦ ¦ ¦ ¦ ¦ ¦COLUMBIA, MD 21043 ¦ ¦ ¦ +----------------------------------------+---------------+----------¦ ¦This notice was prepared and executed at¦ ¦ ¦ ¦ ¦BALTIMORE, MD ¦ ¦ ¦on this, the 08th day of November, 2011.¦ ¦ ¦ +----------------------------------------+---------------+----------¦ ¦Authorizing Official: ¦ ¦ ¦ ¦ ¦Title: ¦ ¦ ¦LINDA M MCPHERSON ¦ ¦23-05-1309¦ ¦ ¦REVENUE OFFICER¦ ¦ ¦(410) 962-9664 ¦ ¦ ¦ +-------------------------------------------------------------------+
CERTIFIED MAIL: 7105 5678 7185 0392 2820
Letter Date : 11/17/2011
MAILED TO: WOLF LANDSCAPE COMPANY 1965 MOUNT VIEW RD MARRIOTTSVL, MD 21104-1638
WOLF LANDSCAPE COMPANY 1965 MOUNT VIEW RD MARRIOTTSVL, MD 21104-1638
Taxpayer Identification Number: 52-1789845
Contact Person: LINDA M MCPHERSON
Contact Telephone Number: (410) 962-9664
Employee Identification Number : 52-05197
NOTICE OF FEDERAL TAX LIEN FILING AND YOUR RIGHT TO A
HEARING UNDER IRC 6320
We filed a Notice of Federal Tax Lien on 11/18/2011.
+-----------------------------------------------------+ ¦Type of Tax¦Tax Period¦Assessment Date¦Amount on Lien¦ +-----------+----------+---------------+--------------¦ ¦941 ¦06/30/2011¦09/05/2011 ¦13250.97 ¦ +-----------------------------------------------------+
NOTE: Please contact the person whose name and telephone number appears on this notice to obtain the current amount owed because additional interest and penalties may be increasing the Amount on Lien shown above.
The lien attaches to all property you currently own and to all property you may acquire in the future. It also may damage your credit rating and hinder your ability to obtain additional credit.
You have a right to a hearing with us to appeal this collection action and to discuss your payment method options. To explain the different collection appeal procedures available to you, we've enclosed Publication 1660, Collection Appeal Rights.
You must request your hearing by 12/27/2011. Please complete the enclosed form 12153, Request for a Collection Due Process Hearing, and mail it to:
Internal Revenue ServiceWe'll issue a Certificate of Release of the Federal Tax Lien within 30 days:
31 HOPKINS PLAZA
ROOM 920
BALTIMORE, MD 21201
Letter 3172(DO) (Rev.01-2009)
Catalog No. 267671
* After you pay the full amount of your debt; or
* We accept a bond guaranteeing payment of the amount owed; or
* A decision is made to adjust your account (ie.; during an Appeals hearing)
We enclosed Publication 1450, Instructions on Requesting a Certificate of Release of Federal Tax Lien.
If you have any questions, please contact the person whose name and telephone number appear at the top of this letter.
Sincerely,
Director, Campus Compliance Operations
Enclosures:
Pub. 594, The Collection Process
Pub. 1450, Instructions on How to Request a Certificate of Release of FTLien
Pub. 1660, Collection Appeal Rights
Form 668Y, Notice of Federal Tax Lien
Form 12153, Request for a Collection Due Process Hearing
Letter 3172(DO) (Rev.01/2009)
Catalog No. 267671
COURT RECORDING DATA
INTERNAL REVENUE SERVICE FACSIMILE FEDERAL TAX LIEN DOCUMENT
Lien Recorded Recording Number UCC Number Liber Page
08/19/2011 - 00:00AM 20071
Area: SMALL BUSINESS/SELF EMPLOYED #3 Lien Unit Phone: (800) 913-6050
IRS Serial Number: 807590811
This Lien Has Been Filed in Accordance with Internal Revenue Regulation 301.6323(f)-1.
Name of Taxpayer : WOLF LANDSCAPE COMPANY, a Corporation
Residence: 1965 MOUNT VIEW RD MARRIOTTSVL, MD 21104-1638
With respect to each assessment below, unless notice of lien is refiled by the date in column(e), this notice shall constitute the certificate of release of lien as defined in IRC 6325(a).
+--------------------------------------------------------------------+ ¦Form¦Period ¦ID Number ¦Assessed ¦Refile Deadline¦Unpaid Balance¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦(a) ¦(b) ¦(c) ¦(d) ¦(e) ¦(f) ¦ +----+----------+----------+----------+---------------+--------------¦ ¦941 ¦03/31/2011¦52-1789845¦07/25/2011¦08/24/2021 ¦14120.96 ¦ +-------------------------------------+---------------+--------------¦ ¦Filed ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦at: CLERK OF THE CIRCUIT ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦HOWARD COUNTY ¦Total ¦$ 14120.96 ¦ ¦ ¦ ¦ ¦ ¦COLUMBIA, MD 21043 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦COURT ¦ ¦ ¦ +--------------------------------------------------------------------+
This notice was prepared and executed at BALTIMORE, MD on this, the 12th day of August, 2011,
+------------------------------------------------+ ¦Authorizing Official:¦ ¦ ¦ ¦ ¦Title: ¦ ¦ ¦LINDA M MCPHERSON ¦ ¦23-05-1309¦ ¦ ¦REVENUE OFFICER¦ ¦ ¦(410) 962-9664 ¦ ¦ ¦ +------------------------------------------------+
CERTIFIED MAIL: 7105 5678 7185 0217 4688
Letter Date : 08/23/2011
MAILED TO: WOLF LANDSCAPE COMPANY 1965 MOUNT VIEW RD MARRIOTTSVL, MD 21104-1638
WOLF LANDSCAPE COMPANY 1965 MOUNT VIEW RD MARRIOTTSVL, MD 21104-163 8
Taxpayer Identification Number: 52-1789845
Contact Person: LINDA M MCPHERSON
Contact Telephone Number: (410) 962-9664
Employee Identification Number : 52-05197
NOTICE OF FEDERAL TAX LIEN FILING AND YOUR RIGHT TO A
HEARING UNDER IRC 6320
We filed a Notice of Federal Tax Lien on 08/23/2011.
+-----------------------------------------------------+ ¦Type of Tax¦Tax Period¦Assessment Date Amount on Lien¦ +-----------+----------+------------------------------¦ ¦941 ¦03/31/2011¦07/25/2011 14120.96 ¦ +-----------------------------------------------------+
NOTE: Please contact the person whose name and telephone number appears on this notice to obtain the current amount owed because additional interest and penalties may be increasing the Amount on Lien shown above.
The lien attaches to all property you currently own and to all property you may acquire in the future. It also may damage your credit rating and hinder your ability to obtain additional credit.
You have a right to a hearing with us to appeal this collection action and to discuss your payment method options. To explain the different collection appeal procedures available to you, we've enclosed Publication 1660, Collection Appeal Rights.
You must request your hearing by 09/29/2011. Please complete the enclosed form 12153, Request for a Collection Due Process Hearing, and mail it to:
Internal Revenue Service
31 HOPKINS PLAZA
ROOM 920
BALTIMORE, MD 21201
Letter 3172(DO) (Rev.01-2009)
Catalog Mo. 267671
We'll issue a Certificate of Release of the Federal Tax Lien within 30 days:
* After you pay the full amount of your debt; or
* We accept a bond guaranteeing payment of the amount owed; or
* A decision is made to adjust your account (ie.; during an Appeals hearing)
We enclosed Publication 1450, Instructions on
Requesting a Certificate of Release of Federal Tax Lien.
If you have any questions, please contact the person whose name and telephone number appear at the top of this letter.
Sincerely,
Director, Campus Compliance Operations
Enclosures:
Pub. 594, The Collection Process
Pub. 1450, Instructions on How to Request a Certificate of Release of FTLien
Pub. 1660, Collection Appeal Rights
Form 668Y, Notice of Federal Tax Lien
Form 12153, Request for a Collection Due Process Hearing
COURT RECORDING DATA
INTERNAL REVENUE SERVICE FACSIMILE FEDERAL TAX LIEN DOCUMENT
Lien Recorded Recording Number UCC Number Liber Page
05/27/2011 - 00:00AM 19891
Area: SMALL BUSINESS/SELP EMPLOYED #3 Lien Unit Phone: (800) 913-6050
IRS Serial Number; 787312411
This Lien Has Been Filed in Accordance with Internal Revenue Regulation 301.6323(f)-1.
Name of Taxpayer : WOLF LANDSCAPE COMPANY, a Corporation
Residence : 1965 MOUNT VIEW RD MARRIOTTSVL, MD 21104-1638
With respect to each assessment below, unless notice of lien is refiled by the date in column(e), this notice shall constitute the certificate of release of lien as defined in IRC 6325(a).
+--------------------------------------------------------------------+ ¦Form¦Period ¦ID Number ¦Assessed ¦Refile Deadline¦Unpaid Balance¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦(a) ¦(b) ¦(c) ¦(d) ¦(e) ¦(f) ¦ +----+----------+----------+----------+---------------+--------------¦ ¦ ¦ ¦ ¦ ¦ ¦313.97 ¦ ¦940 ¦12/31/2010¦52-1789845¦04/18/2011¦05/18/2021 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦133169.17 ¦ +----+----------+----------+----------+---------------+--------------¦ ¦941 ¦09/30/2009¦52-1789845¦01/31/2011¦03/02/2021 ¦ ¦ +-------------------------------------+---------------+--------------¦ ¦Filed at : CLERK C OF THE CIRCUIT ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦COURT ¦ ¦ ¦ ¦ ¦Total ¦$ 133483.14 ¦ ¦HOWARD COUNTY ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦COLUMBIA, MD 21043 ¦ ¦ ¦ +--------------------------------------------------------------------+
This notice was prepared and executed at BALTIMORE, on this, the 19th day of May, 2011.
+------------------------------------------------+ ¦Authorizing Official:¦Title: ¦ ¦ +---------------------+---------------+----------¦ ¦LINDA M MCPHERSON ¦ ¦ ¦ ¦ ¦REVENUE OFFICER¦23-05-1309¦ ¦(410) 962-9664 ¦ ¦ ¦ +------------------------------------------------+
CERTIFIED MAIL: 7105 5678 7185 0031 9104
Letter Date : 05/31/2011
MAILED TO: WOLF LANDSCAPE COMPANY 1965 MOUNT VIEW RD MARRIOTTSVL, MD 21104-1638
WOLF LANDSCAPE COMPANY 1965 MOUNT VIEW RD MARRIOTTSVL, MD 21104-163 8
Taxpayer Identification Numbe 52-1789845
Contact Person: LINDA M MCPHERSON
Contact Telephone Number: (410) 962-9664
Employee Identification Numbe 52-05197
NOTICE OF FEDERAL TAX LIEN FILING AND YOUR RIGHT TO A
HEARING UNDER IRC 6320
We filed a Notice of Federal Tax Lien on 06/01/2011.
+-----------------------------------------------------+ ¦Type of Tax¦Tax Period¦Assessment Date¦Amount on Lien¦ +-----------+----------+---------------+--------------¦ ¦941 ¦09/30/2009¦01/31/2011 ¦133169.17 ¦ +-----------+----------+---------------+--------------¦ ¦940 ¦12/31/2010¦04/18/2011 ¦313.97 ¦ +-----------------------------------------------------+
NOTE: Please contact the person whose name and telephone number appears on this notice to obtain the current amount owed because additional interest and penalties may be increasing the Amount on Lien shown above.
The lien attaches to all property you currently own and to all property you may acquire in the future. It also may damage your credit rating and hinder your ability to obtain additional credit.
You have a right to a hearing with us to appeal this collection action and to discuss your payment method options. To explain the different collection appeal procedures available to you, we've enclosed Publication 1660, Collection Appeal Rights.
You must request your hearing by 07/08/2011. Please complete the enclosed form 12153, Request for a Collection Due Process Hearing, and mail it to:
Internal Revenue Service
31 HOPKINS PLAZA
ROOM 920
BALTIMORE, MD 21201
Letter 3172(DO) (Rev.01-2009)
Catalog No. 267671
We'll issue a Certificate of Release of the Federal Tax Lien within 30 days:
* After you pay the full amount of your debt; or
* We accept a bond guaranteeing payment of the amount owed; or
* A decision is made to adjust your account (ie.; during an Appeals hearing)
We enclosed Publication 1450, Instructions on
Requesting a Certificate of Release of Federal Tax Lien.
If you have any questions, please contact the person whose name and telephone number appear at the top of this letter.
Sincerely,
Director, Campus Compliance Operations
Enclosures:
Pub. 594, The Collection Process
Pub. 1450, Instructions on How to Request a Certificate of Release of FTLien
Pub. 1660, Collection Appeal Rights
Form 668Y, Notice of Federal Tax Lien
Form 12153, Request for a Collection Due Process Hearing
Letter 3172(DO) (Rev.01/2009)
Catalog No. 267671
COURT RECORDING DATA
INTERNAL REVENUE SERVICE FACSIMILE FEDERAL TAX LIEN DOCUMENT
Lien Recorded Recording Number UCC Number Liber Page
04/18/2011 - 00:00AM 19787
Area: SMALL BUSINESS/SELF EMPLOYED #3 Lien Unit Phone: (800) 913-6050
IRS Serial Number: 774702611
This Lien Has Been Filed in Accordance with Internal Revenue Regulation 301.6323(f)-1.
Name of Taxpayer : WOLF LANDSCAPE COMPANY, a Corporation
Residence : 1965 MOUNT VIEW RD MARRIOTTSVL, MD 21104-1638
With respect to each assessment below, unless notice of lien is refiled by the date in column(e), this notice shall constitute the certificate of release of lien as defined in IRC 6325(a).
+--------------------------------------------------------------------+ ¦Form¦Period ¦ID Number ¦Assessed ¦Refile Deadline¦Unpaid Balance¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦(a) ¦(b) ¦(c) ¦(d) ¦(e) ¦(f) ¦ +----+----------+----------+----------+---------------+--------------¦ ¦941 ¦12/31/2009¦52-1789845¦01/31/2011¦03/02/2021 ¦219197.18 ¦ +----+----------+----------+----------+---------------+--------------¦ ¦941 ¦03/31/2010¦52-1789845¦01/31/2011¦03/02/2021 ¦203731.56 ¦ +----+----------+----------+----------+---------------+--------------¦ ¦941 ¦09/30/2010¦52-1789845¦01/31/2011¦03/02/2021 ¦85974.56 ¦ +----+----------+----------+----------+---------------+--------------¦ ¦941 ¦12/31/2010¦52-1789845¦03/14/2011¦04/13/2021 ¦8283 .44 ¦ +-------------------------------------+---------------+--------------¦ ¦Filed at: CLERK OF THE CIRCUIT COURT ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦HOWARD COUNTY ¦Total ¦$ 517186.74 ¦ ¦ ¦ ¦ ¦ ¦COLUMBIA, MD 21043 ¦ ¦ ¦ +--------------------------------------------------------------------+
This notice was prepared and executed at BALTIMORE, MD on this, the 11th day of April, 2011.
+------------------------------------------------+ ¦Authorizing Official:¦Title: ¦ ¦ ¦ ¦ ¦L. SWOPE ¦REVENUE OFFICER 23-05-1805¦ +------------------------------------------------+
CERTIFIED MAIL: 7105 5678 7184 9918 3663 Letter Date : 04/21/2011
MAILED TO: WOLF LANDSCAPE COMPANY 1965 MOUNT VIEW RD MARRIOTTSVL, MD 21104-1638
WOLF LANDSCAPE COMPANY 1965 MOUNT VIEW RD MARRIOTTSVL, MD 21104-1638
Taxpayer Identification Number: 52-1789845
Contact Person: L. SWOPE
Contact Telephone Number: (410) 962-3980
Employee Identification Number : 02-74586
NOTICE OF FEDERAL TAX LIEN FILING AND YOUR RIGHT TO A
HEARING UNDER IRC 6320
We filed a Notice of Federal Tax Lien on 04/21/2011.
+-----------------------------------------------------+ ¦Type of Tax¦Tax Period¦Assessment Date¦Amount on Lien¦ +-----------+----------+---------------+--------------¦ ¦941 ¦12/31/2009¦01/31/2011 ¦219197.18 ¦ +-----------+----------+---------------+--------------¦ ¦941 ¦03/31/2010¦01/31/2011 ¦203731.56 ¦ +-----------+----------+---------------+--------------¦ ¦941 ¦12/31/2010¦03/14/2011 ¦8283.44 ¦ +-----------+----------+---------------+--------------¦ ¦941 ¦09/30/2010¦01/31/2011 ¦85974.56 ¦ +-----------------------------------------------------+
NOTE: Please contact the person whose name and telephone number appears on this notice to obtain the current amount owed because additional interest and penalties may be increasing the Amount on Lien shown above.
The lien attaches to all property you currently own and to all property you may acquire in the future. It also may damage your credit rating and hinder your ability to obtain additional credit.
You have a right to a hearing with us to appeal this collection action and to discuss your payment method options. To explain the different collection appeal procedures available to you, we've enclosed Publication 1660, Collection Appeal Rights.
You must request your hearing by 05/31/2011. Please complete the enclosed form 12153, Request for a Collection Due Process Hearing, and mail it to:
Internal Revenue Service
31 HOPKINS PLAZA
BALTIMORE, MD 21201
Letter 3172(DO) (Rev.01-2009)
Catalog No. 267671
We'll issue a Certificate of Release of the Federal Tax Lien within 30 days:
* After you pay the full amount of your debt; or
* We accept a bond guaranteeing payment of the amount owed; or
* A decision is made to adjust your account (ie.; during an Appeals hearing)
We enclosed Publication 1450, Instructions on
Requesting a Certificate of Release of Federal Tax Lien.
If you have any questions, please contact the person whose name and telephone number appear at the top of this letter.
Sincerely,
Director, Campus Compliance Operations
Enclosures:
Pub. 594, The Collection Process
Pub. 1450, Instructions on How to Request a Certificate of Release of FTLien
Pub. 1660, Collection Appeal Rights
Form 668Y, Notice of Federal Tax Lien
Form 12153, Request for a Collection Due Process Hearing
Letter 3172(DO) (Rev.01/2009)
Catalog No. 267671
+--------------------------------------------------------------------------------------+ ¦Cash ¦ ¦ ¦ ¦ ¦ ¦ ¦projection¦1/20/2012¦1/27/2012 ¦2/3/2012 15 Days ¦2/10/2012 ¦2/17/2012 30 Days ¦ ¦1-20-12 ¦ ¦ ¦ ¦ ¦ ¦ +----------+---------+----------+---------------------+----------+---------------------¦ ¦Balance ¦42,000.00¦24,471.27 ¦7,918.86 ¦7,918.86 ¦198,305.86¦169,515.86¦169,515.86¦ +----------+---------+----------+----------+----------+----------+----------+----------¦ ¦Net ¦ ¦-13,222.73¦-20,000.00¦-33,222.73¦-20,000.00¦-20,000.00¦-73,222.73¦ ¦Payroll ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +----------+---------+----------+----------+----------+----------+----------+----------¦ ¦Payroll ¦ ¦ ¦-4,892.41 ¦-4,892.41 ¦-7,400.00 ¦-7,400.00 ¦-19,692.41¦ ¦taxes ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +----------+---------+----------+----------+----------+----------+----------+----------¦ ¦Allstate ¦ ¦ ¦-5,000.00 ¦-5,000.00 ¦ ¦ ¦-5,000.00 ¦ ¦leasing ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +----------+---------+----------+----------+----------+----------+----------+----------¦ ¦Materials ¦ ¦-2,000.00 ¦-2,000.00 ¦-4,000.00 ¦-2,000.00 ¦-2,000.00 ¦-8,000.00 ¦ +----------+---------+----------+----------+----------+----------+----------+----------¦ ¦CIT ¦ ¦0.00 ¦ ¦0.00 ¦ ¦-640.00 ¦-640.00 ¦ ¦Technology¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +----------+---------+----------+----------+----------+----------+----------+----------¦ ¦Penn ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦National ¦ ¦-13,376.00¦ ¦-13,376.00¦ ¦ ¦-13,376.00¦ ¦Insurance ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +----------+---------+----------+----------+----------+----------+----------+----------¦ ¦Fuel and ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦Vehicle ¦ ¦-3,000.00 ¦-3,000.00 ¦-6,000.00 ¦-3,000.00 ¦-3,000.00 ¦-12,000.00¦ ¦Repairs ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +----------+---------+----------+----------+----------+----------+----------+----------¦ ¦IRS ¦ ¦ ¦ ¦0.00 ¦ ¦-16,500.00¦-16,500.00¦ ¦Payment ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +----------+---------+----------+----------+----------+----------+----------+----------¦ ¦Bechtel ¦ ¦ ¦ ¦ ¦217,077.00¦ ¦217,077.00¦ ¦payment ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +----------+---------+----------+----------+----------+----------+----------+----------¦ ¦BGE ¦ ¦ ¦ ¦ ¦5,710.00 ¦ ¦5,710.00 ¦ ¦payment ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +----------+---------+----------+----------+----------+----------+----------+----------¦ ¦Cricket ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦payment ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +----------+---------+----------+----------+----------+----------+----------+----------¦ ¦Quest ¦ ¦14,070.00 ¦18,340.00 ¦32,410.00 ¦ ¦20,750.00 ¦53,160.00 ¦ ¦payment ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +--------------------------------------------------------------------------------------+