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United States of America v. Quoc Thi Hoang Nguyen

September 15, 2011

UNITED STATES OF AMERICA, PLAINTIFF,
v.
QUOC THI HOANG NGUYEN, A.K.A.
TRAN, N.K.A. QUOC THI HOANG OSTERHOUDT, AND QUOC THI HOANG NGUYEN, A.K.A. QUOC THI H. TRAN, N.K.A. QUOC THI HOANG OSTERHOUDT AS THE PERSONAL REPRESENTATIVE OF THE ESTATE OF THANH CONG TRAN, LUCY NEI-JEN CHIEN, ROBERT D. GOETSCH AND ELFRIDE GROH, AMERICAN SAVINGS BANK, STATE OF HAWAII, DEPARTMENT OF TAXATION, GERRELL MANAGEMENT, INC., N.K.A. CTMS, INC., PAUAHI ASSOCIATES, RELIABLE COLLECTION AGENCY, GENTRY-WAIPIO COMMUNITY AREA ASSOCIATION, VICTOR W.T. LEE AND JEANETTE Y.L. LEE, DISCOVER BANK, AND LEVLYN CORPORATION, DEFENDANTS.



The opinion of the court was delivered by: Susan Oki Mollway Chief United States District Judge

[PROPOSED] AMENDED ORDER OF FORECLOSURE AND JUDICIAL SALE; CERTIFICATE OF SERVICE QUOC THI H. AMENDED ORDER OF FORECLOSURE AND JUDICIAL SALE

Before the Court is the United States' Motion for Summary Judgment, filed on August 4, 2010 (docket #93), seeking to reduce federal tax assessments to judgment and an order of foreclosure and judicial sale. The Court held a hearing on November 15, 2010, and Jeremy N. Hendon, Esq., counsel for plaintiff United States, appeared by telephone, Leighton K. Lee, Esq., counsel for defendants Quoc Thi Hoang Nguyen a.k.a. Quoc Thi H. Tran n.k.a. Quoc Thi Hoang Osterhoudt, individually and as the personal representative of the Estate of Thanh Cong Tran, and Summer S. Okada, Esq., counsel for defendant American Savings Bank, appeared in person. The United States' motion was unopposed and is therefore granted. This Amended 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. Quoc Thi Hoang Nguyen, a.k.a. Quoc Thi H. Tran, n.k.a. Quoc Thi Hoang Osterhoudt ("Quoc") and Thanh Cong Tran ("Thanh") (Estate of Thanh) are indebted to the United States of America ("United States") for unpaid assessed balances of federal income taxes for tax years 1995 and 1996, plus interest and statutory additions accruing after the dates of assessment pursuant to 26 U.S.C. §§ 6601, 6621 and 6622, and 28 U.S.C. § 1961(c) until paid. Quoc and Thanh (Estate of Thanh), jointly and severally, owe the United States $141,649.70 for their federal income tax liabilities for tax years 1995 and 1996, calculated through July 29, 2010, plus such additional statutory additions, including interest, that continue to accrue until paid in full.

2. Quoc and Thanh (Estate of Thanh) are indebted to the United States, jointly and severally, for an unpaid assessed balance of a trust fund recovery penalty under 26 U.S.C. § 6672 for the tax period ending March 31, 1998, plus interest and statutory additions accruing after the dates of assessment pursuant to 26 U.S.C. §§ 6601, 6621 and 6622, and 28 U.S.C. § 1961(c) until paid. Quoc owes the United States $46,542.37 for the trust fund recovery penalty liability described in this paragraph, calculated through July 29, 2010, plus such additional statutory additions, including interest, as continue to accrue until paid in full. Thanh (Estate of Thanh) owes the United States $46,339.79 for the trust fund recovery penalty liability described in this paragraph, calculated through July 29, 2010, plus such additional statutory additions, including interest, as continue to accrue until paid in full.

3. The parcel of real property upon which foreclosure is sought is residential real property located at 94-880 Leomana Way, Waipahu, Hawaii 96797 ("the real property at issue"). The legal description of such real property is set forth in paragraph 21 of the United States' Complaint to Reduce Federal Tax Assessments to Judgment and Foreclose Federal Tax Liens on Real Property ("Complaint").

4. Quoc and Thanh obtained title to the real property at issue via a Warranty Deed on July 28, 1988.

5. Thanh died on January 19, 2005, and Quoc petitioned the Land Court of the State of Hawaii for an amendment of the Land Court Certificate of Title to reflect Thanh's death.

6. The United States has valid and subsisting tax liens on all property and rights to property of Quoc and Thanh, including the real property at issue, arising from the assessments described in paragraphs 22, 30, and 35 of the Complaint, which tax liens are effective as of the dates of those assessments. The United States further protected its liens by filing Notices of Federal Tax Lien with the State of Hawaii, Bureau of Conveyances, and with the Hawaii Land Court.

7. Section 7403 of Title 26 (U.S.C.) entitles the United States to enforce its liens against the real property at issue in order to apply the proceeds towards the tax liabilities of Quoc and Thanh.

8. The United States' federal tax liens against the real property at issue are hereby foreclosed. An Internal Revenue Service Property Appraisal and Liquidation Specialist ("PALS") representative is authorized and directed under 28 U.S.C. §§ 2001 and 2002 to offer for public sale and to sell the real property at issue, free and clear of the right, title and interest of all parties to this action and any successors in interest or transferees of those parties. The PALS representative shall carry out the sale under this Amended Order of Foreclosure and Judicial Sale and shall make the arrangements for any sale as set forth in this Order. This Amended Order of Foreclosure and Judicial Sale shall act as a special writ of execution and no further orders or process from the Court shall be required.

9. The PALS representative is authorized to have free access to the real property at issue and to take all actions necessary to preserve it including without limitation retaining a locksmith or other person to change or install locks or other security devices on any part thereof, until a deed thereto is delivered to the ultimate purchaser(s).

10. The terms and conditions of the sale are as follows:

a. Except as otherwise stated herein, the sale of the real property at issue shall be by public auction to the highest bidder.

b. The sale shall be subject to all laws, ordinances, and governmental regulations (including building and zoning ordinances), affecting the premises, and ...


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