Opinion
Civil Action No. 12-cv-02054-PAB-KLM
10-22-2012
Judge Philip A. Brimmer
ORDER
This matter is before the Court on the Stipulation By and Between Plaintiff and Defendant Department of the Treasury, Internal Revenue Service [Docket No. 15], wherein the parties stipulate that the interests of defendant Department of the Treasury, as reflected in the Notices of Federal Tax Lien, are junior to the interests of plaintiff Telluride Lodge Association, Inc.
The parties to the stipulation intend for the Court to approve the stipulation. See Docket No. 15 at 3, ¶ 16 ("The Parties request that the Court adopt this Stipulation as an Order of the Court."). The Court will construe the stipulation concerning priority as a motion for the Court to approve the stipulation. The Court will grant such motion.
Accordingly, it is
ORDERED that the Stipulation By and Between Plaintiff and Defendant Department of the Treasury [Docket No. 15] is APPROVED.
BY THE COURT:
______________________
PHILIP A. BRIMMER
United States District Judge