United States of America v. Rodriguez et al, No. 1:2018cv03038 - Document 34 (E.D. Wash. 2018)
Court Description: ORDER GRANTING STIPULATED MOTION FOR ENTRY OF JUDGMENT 33 . Signed by Judge Rosanna Malouf Peterson. (VR, Courtroom Deputy)
Download PDF
<![CDATA[
United States of America v. Rodriguez et al Doc. 34 FI LED I N THE U.S. DI STRI CT COURT EASTERN DI STRI CT OF WASHI NGTON Jun 27, 2018 1 SEAN F. MCAVOY, CLERK UNITED STATES DISTRICT COURT 2 EASTERN DISTRICT OF WASHINGTON 3 4 UNITED STATES OF AMERICA, NO: 1:18-CV-3038-RMP Plaintiff, 5 6 7 8 9 10 11 12 13 ORDER GRANTING STIPULATED MOTION FOR ENTRY OF JUDGMENT v. RICHARD S. RODRIGUEZ, also known as Richard S. Rodriquez; SHONNA L. RODRIGUEZ, also known as Shonna L. Rodriquez; THE RODRIGUEZ FAMILY LIVING TRUST; THE YAKIMA FAMILIA OUTREACH TRUST; YAKIMA COUNTY; WELLS FARGO HOME MORTGAGE, INC.; GREEN TREE SERVICING, LLC; CHASE BANK, USA, N.A.; FIRST NATIONAL BANK OF OMAHA; and DISCOVER BANK, Issuer of the Discover Card, 14 Defendants. 15 16 BEFORE THE COURT is a Stipulated Motion for Entry of Judgment 17 Against Richard S. Rodriguez, Shonna L. Rodriguez, The Rodriguez Family 18 Living Trust, and The Yakima Familia Outreach Trust, ECF No. 33. The United 19 States of America (“United States”), Richard S. Rodriguez a.k.a. Richard S. 20 Rodriquez (“Richard S. Rodriguez”), Shonna L. Rodriguez a.k.a. Shonna L. 21 Rodriquez (“Shonna L. Rodriguez”), The Rodriguez Family Living Trust, and The ORDER GRANTING STIPULATED MOTION FOR ENTRY OF JUDGMENT ~ 1 Dockets.Justia.com 1 Yakima Familia Outreach Trust (collectively, the “Parties”), jointly filed the 2 Stipulated Motion for Entry of Judgment. The Court has considered the pleadings, 3 has reviewed the record, and is fully informed. 4 Upon consideration of the Stipulated Motion for Entry of Judgment, the 5 Court finds no just reason for delay in granting the motion. See Fed. R. Civ. P. 6 54(b). Accordingly, for good cause shown, IT IS HEREBY ORDERED THAT: 7 1. The Stipulated Motion for Entry of Judgment Against Richard S. 8 Rodriguez, Shonna L. Rodriguez, The Rodriguez Family Living Trust, and The 9 Yakima Familia Outreach Trust, ECF No. 33, is GRANTED. 10 2. Judgment is entered in favor of the United States on its Complaint, 11 ECF No. 1, against Richard S. Rodriguez, Shonna L. Rodriguez, The Rodriguez 12 Family Living Trust, and The Yakima Familia Outreach Trust. 13 3. Richard S. Rodriguez and Shonna L. Rodriguez are jointly and 14 severally indebted to the United States for unpaid federal income taxes for tax year 15 2007, described in paragraph 42 of the Complaint (ECF No. 1), in the amount of 16 $267,830.60 as of May 25, 2018, plus statutory interest which continues to accrue 17 as provided by 28 U.S.C. § 1961(c)(1) and 26 U.S.C. §§ 6601, 6621, and 6622, and 18 other statutory additions as provided by law, less any subsequent payments or 19 credits, until paid in full. 20 21 4. Richard S. Rodriguez is indebted to the United States for unpaid federal civil tax penalties under 26 U.S.C. § 6702 for tax years 2006 and 2007, ORDER GRANTING STIPULATED MOTION FOR ENTRY OF JUDGMENT ~ 2 1 described in paragraph 43 of the Complaint (ECF No. 1), in the amount of 2 $12,218.85 as of May 25, 2018, plus statutory interest which continues to accrue as 3 provided by 28 U.S.C. § 1961(c)(1) and 26 U.S.C. §§ 6601, 6621, and 6622, and 4 other statutory additions as provided by law, less any subsequent payments or 5 credits, until paid in full. 6 5. Shonna L. Rodriguez is indebted to the United States for unpaid 7 federal civil tax penalties under 26 U.S.C. § 6702 for tax years 2005, 2006, and 8 2007, described in paragraph 44 of the Complaint (ECF No. 1), in the amount of 9 $20,598.51 as of May 25, 2018, plus statutory interest which continues to accrue as 10 provided by 28 U.S.C. § 1961(c)(1) and 26 U.S.C. §§ 6601, 6621, and 6622, and 11 other statutory additions as provided by law, less any subsequent payments or 12 credits, until paid in full. 13 6. The United States has valid and subsisting federal tax liens for the 14 unpaid federal tax liabilities described in Paragraphs 3-5, above, that arose in favor 15 of the United States on the dates of assessments set forth in Paragraphs 42-44 of 16 the Complaint, ECF No. 1, and that attached to all property and rights to property 17 belonging to Richard S. Rodriguez and Shonna L. Rodriguez. 18 7. On the dates of assessments set forth in Paragraphs 42-44 of the 19 Complaint, the federal tax liens described in paragraph 6, above, attached to the 20 real property located at 12190 Mieras Road, Yakima, WA 98901, bearing Yakima 21 County Assessor Office’s Parcel Number 201334-24403 (“Mieras Property”). The ORDER GRANTING STIPULATED MOTION FOR ENTRY OF JUDGMENT ~ 3 1 2 3 Mieras Property is legally described as: PARCEL D OF SHORT PLAT RECORDED IN BOOK 79 OF SHORT PLATS, PAGE 131, UNDER AUDITOR’S FILE NO. 2548258, RECORDS OF YAKIMA COUNTY, WASHINGTON. 4 See ECF No. 1, ¶ 19. The building style for the Mieras Property is classified as 5 “Manufactured Hse” by the Yakima County Assessor’s Office. See id., ¶ 20. The 6 manufactured home located on the Mieras Property is a 2003 Guerdon with VIN 7 GDBOIB180301550AB, which may or may not be deemed a fixture. See id. 8 9 8. On the dates of assessments set forth in Paragraphs 42-44 of the Complaint, the federal tax liens described in Paragraph 6, above, attached to the 10 real property located 1407 South 31st Avenue, Yakima, WA 98902, bearing 11 Yakima County Assessor Office’s Parcel Number 181326-33468 (“31st Avenue 12 Property”). The 31st Avenue Property is legally described as: 13 14 15 16 LOT 68, HAMILTON PARK ADDITION NO. 2, ACCORDING TO THE PLAT THEREOF, RECORDED IN VOLUME “X” OF PLATS, PAGE 3, RECORDS OF YAKIMA COUNTY, WASHINGTON. See ECF No. 1, ¶ 27. 9. The Internal Revenue Service (“IRS”) properly recorded Notices of 17 Federal Tax Lien with the Yakima County Auditor’s Office as described in 18 Paragraphs 81-91 of the Complaint. 19 20 21 10. Richard S. Rodriguez and Shonna L. Rodriguez are the true owners of the 31st Avenue Property and Mieras Property. 11. Neither The Rodriguez Family Living Trust nor The Yakima Familia ORDER GRANTING STIPULATED MOTION FOR ENTRY OF JUDGMENT ~ 4 1 Outreach Trust have any claim or interest in the 31st Avenue Property or Mieras 2 Property. 3 12. 4 5 The United States is entitled to foreclose its federal tax liens described in Paragraph 6, above, against the 31st Avenue Property and Mieras Property. 13. The United States is entitled to an Order of Foreclosure and Judicial 6 Sale for the 31st Avenue Property and Mieras Property with terms and provisions 7 set by the United States. 8 14. Richard S. Rodriguez and Shonna L. Rodriguez are provided until 9 November 30, 2018, to privately sell the 31st Avenue Property in an arms-length 10 transaction, the terms of which must be approved in writing by the United States 11 Department of Justice prior to closing. 12 15. If Richard S. Rodriguez and Shonna L. Rodriguez are unable to 13 comply with the terms of Paragraph 14, above, then the United States shall submit 14 to the Court a proposed Order of Foreclosure and Judicial Sale on both the 31st 15 Avenue Property and Mieras Property with terms and provisions set by the United 16 States, as described in Paragraph 13, above. 17 16. If Richard S. Rodriguez and Shonna L. Rodriguez are able to comply 18 with the terms of Paragraph 14, above, then Richard S. Rodriguez and Shonna L. 19 Rodriguez are provided until 6 months from the date of sale of the 31st Avenue 20 Property to: 21 a. privately sell the Mieras Property in an arms-length transaction, the ORDER GRANTING STIPULATED MOTION FOR ENTRY OF JUDGMENT ~ 5 1 terms of which must be approved in writing by the United States 2 Department of Justice prior to closing; or 3 b. 4 5 refinance the Mieras Property provided that the refinancing fully pays the federal tax liabilities described in Paragraphs 3-5, above. 17. If Richard S. Rodriguez and Shonna L. Rodriguez are unable to 6 comply with the terms of paragraph 16, above, then the United States shall submit 7 to the Court a proposed Order of Foreclosure and Judicial Sale on the Mieras 8 Property with terms and provisions set by the United States, as described in 9 Paragraph 13, above. 10 18. Each party shall bear its own respective costs and attorney’s fees. 11 19. All further case deadlines are stayed until November 30, 2018. On or 12 before November 30, 2018, the United States shall file a Status Report regarding 13 the status of the private sale of the 31st Avenue Property and/or any remaining 14 issues in the case. 15 16 17 18 19 20. The Court shall retain jurisdiction to enforce the terms of the settlement among the parties. IT IS SO ORDERED. The District Court Clerk is directed to enter this Order, enter judgment in favor of the United States, and provide copies to counsel. DATED June 27, 2018. 20 21 s/ Rosanna Malouf Peterson ROSANNA MALOUF PETERSON United States District Judge ORDER GRANTING STIPULATED MOTION FOR ENTRY OF JUDGMENT ~ 6
]]>
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.
