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13-590 - United States of America v. Abernathy et al


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13-590 - United States of America v. Abernathy et al
July 1, 2013
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ORDER signed by Judge Kimberly J. Mueller on 6/28/13 ORDERING that the United States has to and through 7/24/13 to serve Superior Electric Supply Co. a division of Rose Electric Supply, Inc., by delivering by hand a copy of the summons and complaint to the California Secretary of State as provided under California law; and that a copy of the Summons, Complaint and this Order will be mailed to Superior Electric Supply Co. a division of Rose Electric Supply, Inc., in the event that the identity and address of the registered agent or other appropriate representative for service are ascertained before the expiration of the time herein prescribed for service. (Becknal, R)
December 26, 2013
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ORDER signed by Judge Kimberly J. Mueller on 12/24/2013 ORDERING remaining dates set in the court's 19 Pretrial Scheduling Order are hereby VACATED; Settlement Conference SET for 3/6/2014 at 10:00 AM in Courtroom 8 (DAD) before Judge Dale A. Drozd; The case is SET for further status conference before the undersigned on 4/3/2014 at 2:30 p.m. in Courtroom 3; this status will be vacated if the parties settle before this date. (Waggoner, D)
January 9, 2014
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ORDER signed by Judge Kimberly J. Mueller on 1/8/2014 ORDERING that the remaining dates in the court's 19 pretrial scheduling order are hereby VACATED. Upon the parties waiver of conflict, the case is set for a settlement conference on 3/6/2014 at 10:00 AM in Courtroom 27 (DAD) before Magistrate Judge Dale A. Drozd. Confidential settlement conference statements are due at least seven days prior to the Settlement Conference. A further status conference is set for 4/3/2014 at 02:30 PM in Courtroom 3 (KJM) before Judge Kimberly J. Mueller. (Zignago, K.)
August 18, 2014
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FINDINGS and RECOMMENDATIONS signed by Magistrate Judge Dale A. Drozd on 8/18/14 recommending that 22 MOTION for DEFAULT JUDGMENT be granted; The district court enter a default judgment against the State of California Employment Development Department, defendant Colorado Compensation Insurance Authority, aka Pinnacol Assurance, and defendant Superior Electric Supply Company, a division of Rose Electric Supply, Inc.; The district court order that neither defendant Colorado Compensation Insurance Authority, aka Pinnacol Assurance, nor defendant Superior Electric Supply Company, a division of Rose Electric Supply, Inc., has an interest in the Blackswain Property; and that the district court order that the interest of defendant the State of California Employment Development Department in the Blackswain Property by virtue of its state tax lien is inferior to that of the United States by virtue of its federal tax liens. Referred to Judge Kimberly J. Mueller; Objections to F&R due within 14 days after these findings and recommendations are filed. (Meuleman, A)
September 29, 2014
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ORDER signed by Judge Kimberly J. Mueller on 9/29/2014 ADOPTING IN FULL 62 Findings and Recommendations; GRANTING 22 Motion for Default Judgment; ENTERING default judgment against defendants State of California Employment Development Department, Colorado Compensation Insurance Authority, aka Pinnacol Assurance, and Superior Electric Supply Company, a division of Rose Electric Supply, Inc.; FINDING that neither Colorado Compensation Insurance Authority, aka Pinnacol Assurance, nor Superior Electric Supply Company, a division of Rose Electric Supply, Inc. has an interest in the Blackswain Property; FINDING that the interest of the State of California Employment Development Department in the Blackswain Property by virtue of its state tax lien is inferior to that of the United States by virtue of its federal tax liens. (Michel, G)
September 29, 2014
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DEFAULT JUDGMENT entered by Judge Kimberly J. Mueller on 9/29/2014 against Colorado Compensation Insurance Authority, State of California Employment Development Department, Superior Electric Supply Co. (Michel, G)
November 4, 2014
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JUDGMENT signed by Judge Kimberly J. Mueller on *11/4/2014* 11/4/2014 ENTERING JUDGMENT in favor of United States against Defendant Harvey M. Abernathy, individually, in the amount of $1,110,957.70, for unpaid federal trust fund recovery penalty liabilities for the tax periods ending 9/30/2000, 12/31/2000, 3/31/2001 and 6/30/2001, plus additional interest accruing from 12/31/2013, pursuant to 28 U.S.C. §1961(c)(1) and 26 U.S.C. § 6621; FINDING that the United States has valid federal tax liens for the unpaid federal trust fund recovery penalty assessments at issue in this action, being $1,110,957.70 as of 12/31/2013, for the tax periods ending 9/30/2000, 12/31/2000, 3/31/2001 and 6/30/2001, plus additional interest pursuant to 28 U.S.C. §1961(c)(1) and 26 U.S.C. § 6621 accruing from 12/31/2013, against all property and rights to property belonging to Harvey M. Abernathy; ATTACHING said tax liens to three-quarters (3/4) of the property located at 9472 Blackswain Place, Stockton, CA 95219, situated in the County of San Joaquin, State of California (the "Blackswain Property") representing Defendant Harvey M. Abernathy's interest as individual property or community property of Harvey M. Abernathy and Julie D. Abernathy; ORDERING that said tax liens not attach to one-quarter (1/4) of the value of the Blackswain Property representing Defendant Julie D. Abernathy's individual property; ADJUDGING that Defendants Livingston & Mattesich Law Corp. and San Joaquin County have no interest in the Blackswain Property; ADJUDGING that Defendants State of California Employment Development Department, Superior Electric Supply Co. a division of Rose Electric Supply, Inc., and Colorado Compensation Authority aka Pinnacol Assurance, have no interest in the Blackswain Property; ORDERING that this Court retain jurisdiction over this action to enforce the terms of the settlement agreement; CAUTIONING all parties that the United States is entitled to enforce its federal tax liens against the portion of the Blackswain Property to which its tax liens attach by selling the Blackswain Property under 28 U.S.C. § 2001, pursuant to further order of this Court on any Motion for Entry of an Order for Sale filed by the United States, with Julie D. Abernathy retaining the right to her one-quarter (1/4) interest in the proceeds of such sale subject to any liens that also attach to her one-quarter (1/4) interest. CASE CLOSED. (Michel, G)