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United States v. Crihfield

United States District Court, D. Nevada

July 24, 2019

UNITED STATES OF AMERICA, Plaintiff,
v.
RAYMOND W. CRIHFIELD; LISA A. CRIHFIELD; AMBER L. CRIHFIELD; and DISCOVER BANK Defendants.

          RICHARD E. ZUCKERMAN PRINCIPAL DEPUTY ASSISTANT ATTORNEY GENERAL CHARLES M. DUFFY TRIAL ATTORNEY, TAX DIVISION U.S. DEPARTMENT OF JUSTICE

          DAYLE ELIESON UNITED STATES ATTORNEY OF COUNSEL ATTORNEYS FOR THE UNITED STATES OF AMERICA

          ORDER OF FORECLOSURE AND JUDICIAL SALE

          ANDREW P. GORDON UNITED STATES DISTRICT JUDGE.

         This Order of Foreclosure and Judicial Sale is entered pursuant to the provisions of 28 U.S.C. §§ 2001 and 2002 and 26 U.S.C. §§ 7402 and 7403. The Court hereby orders as follows:

         1. On July 8, 2019, summary judgment was entered against Raymond W. Crihfield and Lisa A. Crihfield (hereafter “the Crihfields”) regarding their 2003, 2004, 2006, 2007, 2009, 2010 and 2011 federal income tax liabilities. See ECF #32. The aggregate amount of income tax liabilities owed by the Crihfields for those years is $326, 664.32 as of October 19, 2018, plus statutory interest accruing thereafter. See ECF #17, at page 8 (¶ 31) and ECF #20, at ¶¶ 49-55.

         2. In its July 8, 2019 order, the Court also granted summary judgment regarding the United States' claim that it could foreclose its federal tax liens arising from the IRS assessments made against the Crihfields against two real properties that have been referred to in this matter as the “Hardy” and “Windsong” properties (also referred to below as the “subject properties”). See ECF #32.

         3. The Hardy property is located at 3140 West Hardy Lane, Pahrump, Nevada 89048 and also is legally described as follows:

Parcel one Hundred Twenty-four (124) of CHARLESTON PARK RANCHOS UNIT NO. 1, recorded September 18, 1959 as File No. 32752 in Book C of Surveys, Page 279, Nye County, Nevada Records.
EXCEPTING THEREFROM all of its right, title and interest in and to all of the minerals, including gas, coal, oil and oil shales, as disclosed by Deed recorded December 11, 1959 as Document No. 33209 in Book 36, Page 221, Official Records, Nye County, Nevada. Excepting therefrom the mobile home located thereon. Assessor's Parcel Number: 28-682-01.

         4. The Windsong property is located at 3021 West Windsong Lane, Pahrump, Nevada and also is legally described as follows:

Lot Thirty-Three (33) of GOLDEN SPRING RANCH UNIT NO. 1 as shown by map thereof recorded May 20, 1963 as File No. 44480 in the Office of the County Recorder of Nye County, Nevada. Assessor's Parcel Number: 41-402-01.

         5. The United States has valid and subsisting tax liens on all property and rights to property of the Crihfields, including the Hardy and Windsong properties, arising from the assessments described in paragraph 48 of Complaint in this action, which tax liens are effective as of the dates of those assessments. The United States further protected its liens by filing various Notices of Federal Tax Lien in the Nye County, Nevada, Recorder's Office.

         6. Section 7403 of Title 26 (U.S.C.) entitles the United States to enforce its liens against the Hardy and Windsong properties in order to apply the proceeds towards the federal tax liabilities of the Crihfields.

         7. The United States' federal tax liens against the Hardy and Windsong ...


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