United States of America v. Warner et al, No. 2:2018cv01600 - Document 26 (D. Nev. 2019)

Court Description: ORDER Granting 23 Stipulation Regarding Relative Priority Between United States of America and PNC Bank. Signed by Judge Richard F. Boulware, II on 5/21/2019. (Copies have been distributed pursuant to the NEF - MR)

Download PDF

United States of America v. Warner et al Doc. 26 Case 2:18-cv-01600-RFB-VCF Document 26 Filed 05/21/19 Page 1 of 6 1 RICHARD E. ZUCKERMAN Principal Deputy Assistant Attorney General 2 3 4 5 6 7 JONATHAN M. HAUCK Trial Attorney, Tax Division U.S. Department of Justice P.O. Box 683 Washington, D.C. 20044 202-616-3173 (v) 202-307-0054 (f) jonathan.m.hauck@usdoj.gov 8 Of Counsel: DAYLE ELIESON United States Attorney 9 Counsel for the United States 10 UNITED STATES DISTRICT COURT DISTRICT OF NEVADA 11 12 UNITED STATES OF AMERICA, 13 Plaintiff, 14 v. 15 16 17 18 Case No. 2:18-CV-01600-RFB-VCF KEITH W. WARNER, CARMELA WARNER, MARC KOLODINSKY, PNC BANK, EVERGREEN MONEYSOURCE MORTGAGE COMPANY, and CLARK COUNTY TREASURER, Defendants. STIPULATION AND PROPOSED ORDER REGARDING RELATIVE PRIORITY BETWEEN PLAINTIFF THE UNITED STATES OF AMERICA AND DEFENDANT PNC BANK 19 20 21 22 23 Plaintiff, the United States of America, and defendant PNC Bank N.A. (“PNC”) agree as follows: 1. This is a civil action brought by the United States of America to reduce to judgment federal tax assessments against Defendants Keith and Carmela Warner (the Warners) Stipulated As To Priority Between United States And PNC Bank N.A. And Proposed Order (Case No. 2:18-cv-01600-RFB-VCF) 1 U.S. DEPARTMENT OF JUSTICE Tax Division, Western Region P.O. Box 683 Washington, D.C. 20044 Telephone: 202-616-3173 Dockets.Justia.com Case 2:18-cv-01600-RFB-VCF Document 26 Filed 05/21/19 Page 2 of 6 1 and to foreclose federal tax liens against certain real property located at 6624 Johnny Love 2 Lane, North Las Vegas, NV 89086 (the Property), A.P.N.:124-23-314-019 and is more 3 particularly described as follows: 4 LOT TWENTY-SIX (26) IN BLOCK FOUR (4) OF DONNA/DEER SPRINGS UNIT 1C, AS SHOWN BY MAP THEREOF ON FILE IN BOOK 128 OF PLATS, PAGE 71, IN THE OFFICE OF THE COUNTY RECORDER OF CLARK COUNTY, NEVADA. 5 6 2. 7 PNC was named as a defendant pursuant to the requirements of 26 U.S.C. § 8 7403(b) because it may claim an interest in the Property. The United States claims no monetary 9 relief against PNC in this action. 3. 10 PNC does not challenge the amount or validity of the Internal Revenue Service 11 assessments as alleged in the First Amended Complaint (ECF No. 15)(FAC) paragraphs 21 or 12 29. 13 14 15 16 17 4. PNC does not challenge the sums secured by, or the validity of, the Notices of Federal Tax Lien as alleged in the FAC paragraphs 12, 13, and 14. 5. PNC does not challenge that the Property is encumbered by the United States’ Notices of Federal Tax Lien as alleged in the FAC paragraphs 12, 13, and 14. 6. PNC’s interest in the Property, based upon the assignment (recorded with the 18 Clark County Recorder October 30, 2018) of Evergreen MoneySource Mortgage Company’s 19 Deed of Trust recorded July 27, 2012, is senior to, and has priority over, the United States’ 20 federal tax liens. 21 7. 22 PNC does not object to the issuance of final order or decree permitting the United States to enforce its tax liens referenced above by way of sale of the Property. 23 Stipulated As To Priority Between United States And PNC Bank N.A. And Proposed Order (Case No. 2:18-cv-01600-RFB-VCF) 2 U.S. DEPARTMENT OF JUSTICE Tax Division, Western Region P.O. Box 683 Washington, D.C. 20044 Telephone: 202-616-3173 Case 2:18-cv-01600-RFB-VCF Document 26 Filed 05/21/19 Page 3 of 6 1 8. In the event that the Court permits the sale of the Property, it will be sold free and 2 clear of all liens of record and free of any interest PNC has in the Property, with the liens and 3 PNC’s interest to attach to the proceeds of the sale in the same amount and with the same priority 4 that they had against the Property. The proposed Order of Judicial Sale shall provide that the sale 5 proceeds shall be distributed in accordance with priority as agreed in paragraph six (6) above. If 6 the affected parties cannot stipulate to the amount of PNC’s interest or claim to the proceeds of 7 the sale, PNC shall file its claim to the proceeds of the sale within 30 days after the Court 8 confirms the sale of the Property, and the United States or any other affected party may file 9 written objections within 14 days thereafter. The Court may then issue subsequent orders 10 requiring additional written briefing and/or hold evidentiary or other hearings as it may deem 11 necessary to determine the appropriate amount of PNC’s claim. 12 9. The United States and PNC will not seek an award of their respective costs related 13 to this litigation, including any possible attorney's fees, from the Court. PNC reserves the right to 14 recover its fees pursuant to 26 U.S.C. § 6323(e). 10. 15 16 Unless otherwise ordered by the Court, PNC is excused from further participation in this action, appearing in Court, or otherwise asserting its claim in this case. 17 11. PNC will be bound by the judgment in this case, which shall incorporate the terms 18 of this stipulation. 19 // 20 21 // 22 23 // Stipulated As To Priority Between United States And PNC Bank N.A. And Proposed Order (Case No. 2:18-cv-01600-RFB-VCF) 3 U.S. DEPARTMENT OF JUSTICE Tax Division, Western Region P.O. Box 683 Washington, D.C. 20044 Telephone: 202-616-3173 Case 2:18-cv-01600-RFB-VCF Document 26 Filed 05/21/19 Page 4 of 6 1 2 12. The United States and PNC jointly request the Court to enter the following proposed order 3 4 Dated this 4th day of April, 2019. 5 RICHARD E. ZUCKERMAN Principal Deputy Assistant Attorney General ALDRIDGE PITE, LLP 6 7 8 9 10 /s/ Jonathan Hauck JONATHAN M. HAUCK Trial Attorney, Tax Division U.S. Department of Justice P.O. Box 683 Washington, D.C. 20044 202-616-3173 (v) 202-307-0054 (f) Jonathan.m.hauck@usdoj.gov /s/ Jory C. Garabedian JORY C. GARABEDIAN NV Bar # 10352 520 South 4th Street, Suite 360 Las Vegas, NV 89101 858-750-7600 (v) 702-685-6342 (f) * Permission to enter e-signature granted by email dated April 3, 2019 11 12 Of Counsel: DAYLE ELIESON United States Attorney Attorneys for PNC Bank N.A. 13 Counsel for the United States 14 15 16 17 18 19 20 21 22 23 Stipulated As To Priority Between United States And PNC Bank N.A. And Proposed Order (Case No. 2:18-cv-01600-RFB-VCF) 4 U.S. DEPARTMENT OF JUSTICE Tax Division, Western Region P.O. Box 683 Washington, D.C. 20044 Telephone: 202-616-3173 Case 2:18-cv-01600-RFB-VCF Document 26 Filed 05/21/19 Page 5 of 6 1 2 Order Approving Stipulation The foregoing Stipulation is approved. 3 4 5 It is so ordered. 6 21st day of _____________, May 19 Dated this _______ 20__. 7 8 RICHARD F. BOULWARE, II United States District Judge 9 10 Submitted by: 11 RICHARD E. ZUCKERMAN Principal Deputy Assistant Attorney General 12 13 14 15 16 JONATHAN M. HAUCK Trial Attorney, Tax Division U.S. Department of Justice P.O. Box 683 Washington, D.C. 20044 202-616-3173(v) 202-307-0054 (f) jonathan.m.hauck@usdoj.gov 17 18 19 20 21 22 23 Stipulated As To Priority Between United States And PNC Bank N.A. And Proposed Order (Case No. 2:18-cv-01600-RFB-VCF) 5 U.S. DEPARTMENT OF JUSTICE Tax Division, Western Region P.O. Box 683 Washington, D.C. 20044 Telephone: 202-616-3173 Case 2:18-cv-01600-RFB-VCF Document 26 Filed 05/21/19 Page 6 of 6 1 CERTIFICATE OF SERVICE 2 3 I hereby certify that on this 4th day of April, 2019, I filed the foregoing documents on the Court’s e-filing system, which will automatically serve CM/ECF participants, and caused the mailing of the documents by first-class mail, postage prepaid, to the following persons: 4 5 6 7 8 9 10 11 Keith W. Warner 6624 Johnny Love Lane North Las Vegas, NV 89086 Carmela Warner 6624 Johnny Love Lane North Las Vegas, NV 89086 Marc Kolodinsky 1793 Pine Bay Dr. Lake Mary, FL 32746 13 Lisa V. Logsdon Deputy District Attorney 500 South Grand Central Pkwy. PO Box 552215 Las Vegas, NV 89155-2215 14 Attorney for the Clark County Treasurer 15 Hecker Wakefield & Feilberg, P.S. Attention: Kelly Boyker 321 First Avenue West Seattle, WA 98119 12 16 17 Attorneys for Evergreen Moneysource Mortgage Company 18 /s/ Jonathan Hauck JONATHAN M. HAUCK Trial Attorney United States Department of Justice Tax Division 19 20 21 22 23 Stipulated As To Priority Between United States And PNC Bank N.A. And Proposed Order (Case No. 2:18-cv-01600-RFB-VCF) 6 U.S. DEPARTMENT OF JUSTICE Tax Division, Western Region P.O. Box 683 Washington, D.C. 20044 Telephone: 202-616-3173

Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.