Opinion
Case No. 1:18-cv-0228-BLW
08-27-2018
UNITED STATES OF AMERICA, Plaintiff, v. ROBERTO J. CORRAL, aka JESUS ROBERTO CORRAL TREVIZO; LUISA CORRAL; IDAHO STATE INSURANCE FUND; PORTFOLIO RECOVERY ASSOCIATES, LLC; and CANYON COUNTY, Defendants.
JUDGMENT
This matter comes before the Court on the parties' joint motion for stipulated judgment (Dkt. 19). Finding good cause, the Court hereby ORDERS as follows:
1) The request for stipulated judgment is GRANTED and the stipulation is APPROVED;
1) Judgment is hereby entered in favor of the United States and against Defendants Roberto Corral and Luisa Corral in the amount of $1,274,138.47, as of August 21, 2018, plus statutory interest pursuant to 26 U.S.C. §§ 6601, 6621, and 6622, and 28 U.S.C. § 1961(c) and other statutory additions, less any payments and credits, running from that date.
2) Tax liens arising from the liabilities described in paragraph 24 of the Complaint have attached to Roberto Corral and Luisa Corral's interest in the piece of real property identified as 9211 Lake Shore Dr., Nampa, ID 83686. The legal description is as follows:
A portion of the Northwest Quarter of the Southeast Quarter of Section 16, Township 2 North, Range 2 West, Boise Meridian, Canyon County, Idaho, more particularly described as follows:
Beginning at the Northeast corner of Northwest Quarter of the Southeast Quarter of Section 16, Township 2 North, Range 2 West, Boise Meridian, Canyon County, Idaho, running thence
West along the North boundary line of said Northwest Quarter of the Southeast Quarter to the intersection of said boundary line with the center line of the New York Canal as now established; running thence Southeasterly along said center line to the East Boundary line of said Northwest Quarter of the Southeast Quarter; thence turning North along said East Boundary line to the POINT OF BEGINNING.
3) The Court hereby forecloses the United States' tax liens on the property described in paragraph 2. The United States shall submit a proposed Order of Sale to the Court.
4) The parties shall bear their own fees and costs connected to this litigation.IT IS SO ORDERED.
DATED: August 27, 2018
/s/_________
B. Lynn Winmill
Chief Judge
United States District Court