Opinion
1: 08-cv-1349 AW I DLB
01-05-2012
UNITED STATES OK AMERICA, Plaintiff, v. FRANK A. VACANTE, UTE VACANTE aka UTE BELEW, CENTRAL VALLEY INSURANCE SERVICES, INC., INSTANT SERVICES, INC., et al., Defendants.
ORDER GRANTING MOTION
FOR CONFIRMATION OF THE
SALE AND DISTRIBUTION OF
PROCEEDS FOR THE
SNEDIGAR ROAD PROPERTY
[Document #237]
In this action, the United States of America filed a complaint pursuant to 26 U.S.C. §§ 7401 & 7403 to reduce to judgment federal tax assessments against Frank Vacante, Ute Vacante, Central Valley Insurance Services. Inc., and Instant Services, Inc. and foreclose federal tax liens against certain real properly.
The case was tried before a jury commencing June 4, 2010. On June I 8, 2010, the jury returned verdicts partly in favor of the United Stales and against Defendants Frank Vacante and Ute Vacante.
On September 22, 2010, the court entered judgment on the jury's findings. As part of the judgment, the court ordered that the United Stales was entitled to foreclose its tax. liens against and sell five real properties. The court ordered that the sales be conducted by an IRS Property Appraisal and Liquidation Specialist. The court further ordered that the sale proceeds be distributed in accordance with the Order Regarding Lien Priority entered April 13, 2010.
On October 18, 2010, the court entered a stipulated Order of Judicial Sale authorizing the United States to conduct sales of the subject properties through an Internal Revenue Service Property Appraisal and Liquidation Specialist ("PALS"), after May 31, 2011. The Order authorized the PALS to sell the subject properties separately or in groupings.
On September 21, 2011, the United States filed a motion for the confirmation of the sale and to distribute the proceeds of the real property located at 6837 Snedigar Road, Rivcrbank, California ("Snedigar Road Property"), in the County of Stanislaus, State of California, and more particularly described as follows:
Lot 259, of Riverbank Irrigated Farms, as per map filed January 15, 1913, in Volume 7 of Maps, at Page 23, Stanislaus County Records. APN: 062-019-040-000The United States provides evidence that the sale was conducted in accordance with 28 U.S.C. §§ 2001-2002 and the court's Order of Judicial Sale. The United States provides evidence that the purchase price for the Snedigar Road Property has been paid into the court's registry. The United Stales requests the court confirm the sale and order the proceeds be disbursed.
After reviewing the United State's motion, along with the accompanying evidence, the court ORDERS as follows:
1. The United States's motion is GRANTED;
2. The court finds that the sale of the subject real property located 6837 Snedigar Road, Riverbank, California, ("the Snedigar Road Properly") was conducted by the United States in compliance with 28 U.S.C. §§ 2001-2002, and that payment was made and accepted in compliance with the terms of the Court's Order of Judicial Sale dated October 1 8, 2010.
2. The sale of the Snedigar Road Properly is HEREBY CONFIRMED, and the
Internal Revenue Service shall promptly deliver the appropriate deeds thereto to the purchasers of such property.
3. It is further ORDERED that on delivery of the deeds to the purchasers, all interests in, liens against, or claims to the Snedigar Road Property that are held or asserted by Paintiff or any of the Defendants in this action are discharged. On delivery of the deed to the purchaser, the Snedigar Road Property shall be free and clear of the interests of the United States (or the Internal Revenue Service), Prank Vacante, Ute Vaeante aka Ute Belew, Central Valley Insurance Services, Inc., Instant Services, Inc., Stanislaus County, Terry Blake, the California Franchise Tax Board, Everett and Willie Rodrigues as trustees of the Rodrigues Family 1996 Trust, Union Bank of California, Pacific Bell Directory, Washington Mutual Bank as Assignee of American Savings Bank, Beneficial California, Inc., Northern California Collection Service, Inc., Turlock Irrigation District, and Deutsche Bank National Bank Trust Company as assignee of New Century Mortgage Corporation.
4. It is further ORDERED that the Clerk of the Court SHALL disburse the proceeds of the sale from the court's registry in the following manner:
First, to the United States (payable to the Internal Revenue Service, and sent to Internal Revenue Service, Attn: Hallie Lipscomb, PALS, 4330 Watt Avenue SA 5209, Sacramenlo, CA 95S21) for advertising expenses in the amount of Sl.555.32.
Second, to Terry Blake (payable to Terry Blake and sent to Terry Blake, P.O. Box 580205, Modesto, California, 95359) for his judgment lien filed on May 22, 2001, in the amount of S5.686.00.
Third, to Pacific Bell Directory (payable to Coleman & Horowitt Client Trust Fund, and sent to Sheryl Noel, Coleman & Horowitt, LLP, 499 W. Shaw Ave. # 116, Fresno, California 93704) for its judgment lien filed on September 6, 2005, in the amount of £49,849.95.
Fourth, to the United States (payable to the United States Treasury, and sent to U.S. Department of Justice, Tax Division, P.O. Box 3 10, Ben Franklin Station, Washington D.C. 20044) for application to the unpaid federal employment lax liabilities of Defendant Frank Vacante for the lax periods (quarters) ending December 31, 1990, and June 30, 1993, through I)ccember31. 1994, the unpaid federal unemployment tax liabilities Defendant Frank Vacante for tax years 1993 and 1994, the unpaid federal employment tax liabilities of Defendant Central Valley Insurance Services, Inc. for the tax periods (quarters) ending March 31, 1995, through June 30, 1997, December 31, 199S, March 31, 1999, September 30, 1999, through March 31, 2001, the unpaid federal unemployment tax liabilities of Central Valley Insurance Services, Inc. for tax year 2000, and the unpaid federal tax liabilities assessed under 26 U.S.C. § 6721 of Central Valley Insurance Services, Inc., in the amount of any remaining proceeds, without reduction for registry fees.
IT IS SO ORDERED.
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CHIEF UNITED STATES DISTRICT JUDGE