United States District Court, D. Nevada
RICHARD E. ZUCKERMAN Principal Deputy Assistant Attorney
General JONATHAN M. HAUCK Trial Attorney, Tax Division U.S.
Department of Justice
Counsel: DAYLE ELIESON United States Attorney Counsel for the
ALDRIDGE PITE, LLP JORY C. GARABEDIAN Attorneys for PNC Bank
STIPULATION AND PROPOSED ORDER REGARDING RELATIVE
PRIORITY BETWEEN PLAINTIFF THE UNITED STATES OF AMERICA AND
DEFENDANT PNC BANK
RICHARD F BOULWARE, II, UNITED STATES DISTRICT JUDGE
the United States of America, and defendant PNC Bank N.A.
(“PNC”) agree as follows:
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) and to foreclose
federal tax liens against certain real property located at
6624 Johnny Love Lane, North Las Vegas, NV 89086 (the
Property), A.P.N.:124-23-314-019 and is more particularly
described as follows:
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
was named as a defendant pursuant to the requirements of 26
U.S.C. § 7403(b) because it may claim an interest in the
Property. The United States claims no monetary relief against
PNC in this action.
does not challenge the amount or validity of the Internal
Revenue Service assessments as alleged in the First Amended
Complaint (ECF No. 15)(FAC) paragraphs 21 or 29.
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.
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.
PNC's interest in the Property, based upon the assignment
(recorded with the Clark County Recorder October 30, 2018) of
Evergreen MoneySource Mortgage Company's Deed of Trust
recorded July 27, 2012, is senior to, and has priority over,
the United States' federal tax liens.
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.
the event that the Court permits the sale of the Property, it
will be sold free and clear of all liens of record and free
of any interest PNC has in the Property, with the liens and
PNC's interest to attach to the proceeds of the sale in
the same amount and with the same priority that they had
against the Property. The proposed Order of Judicial Sale
shall provide that the sale proceeds shall be distributed in
accordance with priority as agreed in paragraph six (6)
above. If the affected parties cannot stipulate to the amount
of PNC's interest or claim to the proceeds of the sale,
PNC shall file its claim to the proceeds of the sale within
30 days after the Court confirms the sale of the Property,
and the United States or any other affected party may file
written objections within 14 days ...