Opinion
No. C02-5602 FDB
January 15, 2003
JOHN McKAY, United States Attorney, Robert P. Brouillard, Assistant United States Attorney, JENNIFER D. AUCHTERLONIE, Trial Attorney, Tax Division U.S. Department of Justice.
JOHN F. MITCHELL, Sanchez, Paulson, Mitchell Schock Bremerton, WA, Attorney for Defendant Estate of Joe and Christel Pike, James L. Smalley, Personal Representative.
STIPULATION AND ORDER OF DISMISSAL OF DEFENDANT ESTATE OF JOE AND CHRISTEL PIKE, JAMES L. SMALLEY, PERSONAL REPRESENTATIVE
IT IS HEREBY STIPULATED AND AGREED by the parties hereto. Estate of Joe and Christel Pike, James L. Smalley, Personal Representative, and the United States of America:
1. On November 20. 2002. the United States brought this civil action to reduce to judgment the outstanding federal tax liabilities assessed against defendant Frederick W. Millar, and to foreclose federal tax liens upon certain real and personal property.
2. The United States named the Estate of Joe and Christel Pike, James I. Smalley. Personal Representative, a party to this action pursuant to 26 U.S.C. § 7403(b). because the Estate may claim an interest in the property sought to be foreclosed.
3. In fact, the Estate of Joe and Christel Pike, James L. Smalley, Personal Represenative, has no interest in the property sought to be foreclosed in this action and should he dismissed as a party.
IT IS SO ORDERED that the Estate of Joe and Christel Pike, James L. Smalley, Personal Representative, has no interest in the property sought to be foreclosed in this action and is dismissed as a party.