Free Stipulation - District Court of California - California

Case 3:07-cv-05007-WHA

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Filed 05/07/2008

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JOSEPH P. RUSSONIELLO (CSBN 44332) United States Attorney THOMAS MOORE (ASBN 4305-O78T) Assistant United States Attorney 10th Floor Federal Building 450 Golden Gate Avenue, Box 36055 San Francisco, California 94102 Telephone: (415) 436-7017 Attorneys for the United States of America

6 IN THE UNITED STATES DISTRICT COURT FOR THE 7 NORTHERN DISTRICT OF CALIFORNIA 8 SAN FRANCISCO DIVISION 9 UNITED STATES OF AMERICA, 10 Plaintiff, 11 v. 12 DANA K. OLSON, et al. 13 Defendants. 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 ) ) ) ) ) ) ) ) ) ) Case No. C-07-5007-WHA STIPULATION AND [proposed] JUDGMENT AGAINST DANA K. OLSON

The United States of America, by its undersigned counsel, and defendant Daniel P. Lee, by his undersigned signature, and defendants State Board of Equalization and Dana K. Olson, by their undersigned counsel, stipulate and hereby agree that Judgement shall be entered against Dana K. Olson for the following amounts and liabilities: 1. Income taxes for the 1995 tax year in the sum of $74,910.36, plus statutory additions

which have will and continue to accrue as provided by law from September 30, 2007, until paid. 2. Income taxes for the 1996 tax year in the sum of $45,170.36, plus statutory additions

which have and will continue to accrue as provided by law from September 30, 2007, until paid. 3. Income taxes for the 1997 tax year in the sum of $28,311.97, plus additions statutory

which have and will continue to accrue as provided by law from September 30, 2007, until paid. 4. Income taxes for the 1998 tax year in the sum of $15,633.80, plus statutory additions

which have and will continue to accrue as provided by law from September 30, 2007, until paid. 5. Income taxes for the 2000 tax year in the sum of $7,742.57, plus statutory additions

which have and will continue to accrue as provided by law from September 30, 2007, until paid.

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6.

Income taxes for the 2001 tax year in the sum of $2,227.53, plus statutory which have

and will continue to accrue as provided by law from September 30, 2007, until paid. 7. Income taxes for the 2002 tax year in the sum of $4,520.40, plus statutory additions

which have and will continue to accrue as provided by law from September 30, 2007, until paid. 8. The Section 6721 penalty for the 1995 tax year in the sum of $28,541.68, plus statutory

additions which have and will continue to accrue as provided by law from September 30, 2007, until paid. 9. The Section 6721 penalty for the 1998 tax year in the sum of $2,172.87, plus statutory

which have and will continue to accrue as provided by law from September 30, 2007, until paid. 10. That defendant Dana K. Olson has until October 1, 2008 to sell the subject real property

and pay the claims against the property according to their priority and to the extent of the sale proceeds. 11. In the event Dana K. Olson fails to sell the subject real property on or before October 1,

2008, the United States Marshal for the Northern District of California, his/her representative, or an Internal Revenue Service Property Appraisal and Liquidation Specialist ("PALS"), is authorized and directed under 28 U.S.C. §§ 2001 and 2002 to offer for public sale and to sell the subject property. The United States may choose either the United States Marshal or a PALS to carry out the sale under this order and shall make the arrangements for any sale as set forth in this stipulation and judgment. 12 The Marshal, his or her representative, or a PALS representative is authorized to have

free access to the Property and to take all actions necessary to preserve the subject property, including, but not limited to, retaining a locksmith or other person to change or install locks or other security devices on any part of the property, until the deed to the subject property is delivered to the ultimate purchaser(s). 13. The proceeds arising from sale are to be held and distributed by the United States

Marshal or PALS, whoever sold the real property, pursuant to an order from the Order confirming the sale of the subject property and ordering disbursal of the sale proceeds. /// ///
STIP. AND [proposed] JUDGM ENT Case No. C-07-5007-W HA)

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14.

Each party shall bear its own costs and attorneys' fees. JOSEPH P. RUSSONIELLO United States Attorney

/s/ Jason Fricano JASON FRICANO Attorney for Dana K. Olson

/s/ Thomas Moore THOMAS MOORE Assistant United States Attorney

/s/ Daniel P. Lee DANIEL P. LEE

/s/ Victoria C. Baker VICTORIA C. BAKER Tax Counsel Counsel for state Board of Equalization

PURSUANT TO STIPULATION, IT IS SO ORDERED.

UNITED STATES DISTRICT JUDGE

STIP. AND [proposed] JUDGM ENT Case No. C-07-5007-W HA)

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