Civil Court Case Information - Case History

Release of Lis Pendens

that Plaintiff is to have judgment against Defendant United States Department of the Treasury Internal Revenue Service (IRS) as follows: 1. This Order pertains to the property at 14220 S 2nd Street, Phoenix, Arizona (the Subject Property), legally described as: Lot 60, of FOOTHILLS CLUB WEST PARCEL 15E, according to the plat of record in the office of the County Recorder of Maricopa County, Arizona, recorded in Book 507 of Maps, Page 32. 2. Plaintiff holds a valid statutory lien against the Subject Property by virtue of the declaration of covenants, conditions and restrictions recorded with the Office of the Maricopa County Recorder and A.R.S. §33-1807(A). 3. The United States of America, acting through the Internal Revenue Service, claims an interest in the subject property by reason of Notices of Federal Tax Liens recorded with the Maricopa County Recorders Office on September 30, 2019 at document number 2019-0774792. 4. Plaintiff may obtain a judgment on the Subject Property consistent with the relief prayed for in the Complaint, provided no money judgment is taken against IRS. 5. For the purposes of the stipulation to judgment only, the Plaintiffs lien shall be treated as having priority over, and being superior to, the Federal Tax Liens. 6. Plaintiff is aware of the provisions of Title 28 U.S.C., Section 2410(c), and agrees that if the judgment entered herein requires foreclosure and sale the United States shall have 120 days from the date of sale in which to redeem the property. 7. Upon sale, any surplus proceeds, beyond those satisfying the Plaintiffs lien and costs of sale, shall be applied to junior liens, in the order of their priority under law, including Notices of Federal Tax Lien. The judgment in this matter and Sheriffs sale, if any, shall not bar, extinguish and/or waive any claim by the IRS to excess proceeds available after such Sheriffs sale. 8. The homestead exemption does not apply to the interests of Plaintiff or Internal Revenue Service, and upon sale, any monies which might otherwise be subject to a claim of homestead exemption, shall be paid directly to those with an interest not subject to the homestead exemption, in order of their priority. 9. Absent the completion of any Sheriffs sale, the IRSs rights and interest in the Subject Property and its lien thereon shall remain unaffected by the Judgment in this case and shall be in full force and effect. 10. Plaintiff will provide the United States Attorneys Office with a copy of any decree of foreclosure, notice of sheriffs sale, and/or notice of deposit of excess proceeds in this matter by promptly sending a copy of such document by U.S. Mail to the Assistant United States Attorney representing IRS in this matter. 11. Plaintiff may incorporate the terms of this stipulation into a comprehensive final judgment of foreclosure and order of sale consistent with the relief prayed for in the Complaint. 12. With respect to each other, Plaintiff and IRS shall each bear their own costs and attorney's fees. Plaintiff shall not seek to recover costs or attorneys fees from IRS. Nothing in this paragraph shall preclude the Plaintiff from seeking attorneys fees and costs from other defendants. 13. This Order applies only to the Subject Property named in the Complaint and IRSs interest in that Subject Property. This Order shall not be construed as a release or waiver of any IRS lien. This Order does not waive or release the interests of any other agency of the United States in any property.

STIPULATION TO JUDGMENT AS TO DEFENDANT DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE

ANSWER OF THE UNITED STATES / efile billing $245.00

RENE T ESPINOZA AND CARISSA S ESPINOZA

INTERNAL REVENUE SERVICE

UNITED STATES OF AMERICA DEPARTMENT OF THE TREASURY-INTERNAL REVENUE SERVICE

UNITED STATES OF AMERICAN DEPARTMENT OF THE TREASURY-INTERNAL REVENUE SERVICE

JPMORGAN CHASE BANK NA

/ OF LIS PENDENS