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IN THE CIRCUIT COURT OF THE NINTH JUDICIAL CIRCUIT
IN AND FOR ORANGE COUNTY, FLORIDA
GMAC MORTGAGE, LLC,
Plaintiff,
vs. CASENO.: 08-CA-168?6
ELENA GONZALEZ, et al,
Defendants,
/
ANSWER OF DEFENDANT, UNITED STATES OF AMERICA —
ON BEHALF OF THE INTERNAL REVENUE SERVICE
COMES NOW, Defendant, United States of America on behalf of the Internal
Revenue Service, and answers PlaintifTs Complaint as follows:
1. It is without information as to the allegations contained in said complaint
other than the allegations of paragraph 17 and requires strict proof of same.
2. With respect to the allegations ofthe existence of certain liens as set forth
in paragraph 17 of said complaint, this defendant admits that it is the owner and holder of
certain tax liens as shown on the Internal Revenue Form(s) 668 attached hereto and made
a part hereof.
3. This defendant says that for all ofthe accumulated unpaid taxes, interest
and penalties arising from the aforesaid federal tax liens, it has and claims a lien against
the property described in the complaint underthe provisions ofthe Internal Revenue Code
ofthe United States of America.
4. This defendant asserts its right of redemption accorded the United States
of America under the provisions of Section 2410(c), Title 28, United States Code, and
requests that same be set forth in any final judgment entered herein as follows:
THAT THE UNITED STATES OF AMERICA AS A LIENHOLDER SHALL HAVE THE
RIGHT TO EXERCISE ITS RIGHT OF REDEMPTION PURSUANT TO TITLE 28, UNITED
STATES CODE, SECTION 2410(c), WITHIN 120 DAYS FROM THE DATE OF SALE.
Defendant further waives service of routine papers in this action otherthan
amended complaints or other claims against defendant United States, and defendant
further waives notice of hearing with respect to any motion for judgment filed by plaintiff,
provided that plaintiff take appropriate measures to ensure that the aforesaid right of
redemption of the United States of America is protected, and provided further that
defendant receive a copy of thejudgment, certificate of title, notice ofthe deposit of surplus
proceeds of sale, if any, and notice of any motion for distribution of surplus proceeds.
WHEREFORE, having fully answered. United States of America, prays that
this Court adjudicate the equities ofthe various parties to this suit, and that if the premises
involved herein are sold, they be sold free and clear of all liens and encumbrances save
the right of redemption within 120 days from the date of sale, vested in the United States
of America by statute, and that the proceeds derived from said sale be applied to the
payment ofthe liens ofthe various parties to this cause in accordance with their respective
priorities, and this defendant prays further relief as to this Court may seem just and proper,
the premises considered.
ROBERT E. O'NEILL
United States Attorney
^ r i
By:
LACY R. HARWELL, JR.
Assistant United States Attorney
Florida Bar No. 714623
400 N. Tampa Street, Suite 3200
Tampa, FL 33602
Telephone: (813) 274-6077
Facsimile: (813)274-6198
CERTIFICATE OF SERVICE
I HEREBY CERTIFY that a copy ofthe foregoing has been furnished by
U.S. Mail this 3 * ^ day of August, 2008 to the following:
Law Offices of David J. Stern, P.A.
900 South Pine Island Road, Ste 400
Plantation, Florida 33324
^ < ^
LACY R. HARWELL, JR.
Assistant United States Attorney
IAGH)l:FU)g-n'l36-2 06000008 KHBJSam
DOC: <»6569/1835 Pagclofl
1052
Department of the Treasury - Internal Revenue Service
Form 668 (Y)(c)
(Rev. October 20(X)) Notice of Federal Tax Lien
Aroa* Serial Number For Optional Use by Recording Office
SMALL BUSINESS/SELF EMPLOYED AREA #5
Lien Unit Phone: (904) 665-0813 840200811
As provided by section 6 3 2 1 , 6322, and 6323 of die internal Revenue
Code, we are giving a notice tliat taxes (including interest and penaides)
have been assessed against the following-named taxpayer. We have made
a demand for payment of this liability,bat it remains unpaid. Therefore,
there is a lien In favor of the United States on all property and rights to OR Bk & 5 & 9 p
property belonging to this taxpayer for the amount of these taxes, and 1 8 3 5
Orange Co FL^ :-03463gi
additional penalties, interest, and costs that may accrue. 07/17/2082 (99:30: ISan
Name of Taxpayer JUAN P AND ELENA GONZALES , a Partners^iijecorded - Martha D. Haynie''
Residence SUNDIAL KEY LOT lOA
OCOEE, FL 34 761
IMPORTANT RELEASE INFORMATION: For each assessment listed below,
unless notice of the lien is refiled by the date given in column (e), this
notice shall,
on the day following such date, operate as a certificateof release as defined
in IRC 6325{a).
Tax Period Date of Last Day for Unpaid Balance
Kind of Tax Ending Identihring Number Assessment Refiling of Assessment
(a) (b) (c) (d) (e) (0
943 12/31/2001 84-1315771 03/18/2002 04/17/2012 7168.63
Place of Filing
COUNTY COMPTROLLER Total
ORANGE COUNTY 7168.63
ORLANDO, FL 32802-0038
This notice was prepared and signed at DENVER, CO , on this,
STOP 5>!:0
INI'i-RMA:. !:;:vi;Nii!:;
n-^xViCL
the
10th ^3y „^ July 2002 400 W i^ ,2 ..22 ::• . . .i..45
JACKGONViLLi:; !L j.i2t);:-4437
Signature Title
-Jl'
for ANTHONY R ROYBAL REVENUE OFFICER 31-03-2435
(NOTE: Certificate of officer authorized by law to take acknowledgment is not essential to the validity of Notice of Federal Tax lien
Rev. R.1.71^66. 1 9 7 1 - 2 CB. 409.^ ^ ^ „ • _^, ^ ^ Form 66e(Y)(c) (Rev. 10-00)
Part 1 - Kept By Recording Office
r y Q i f L >-i Uni^ CAT. NO 60025X
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IN THE CIRCUIT COURT OF THE NINTH JUDICIAL CIRCUIT IN AND FOR ORANGE COUNTY, FLORIDA GMAC MORTGAGE, LLC, Plaintiff, vs. CASENO.: 08-CA-168?6 ELENA GONZALEZ, et al, Defendants, / ANSWER OF DEFENDANT, UNITED STATES OF AMERICA — ON BEHALF OF THE INTERNAL REVENUE SERVICE COMES NOW, Defendant, United States of America on behalf of the Internal Revenue Service, and answers PlaintifTs Complaint as follows: 1. It is without information as to the allegations contained in said complaint other than the allegations of paragraph 17 and requires strict proof of same. 2. With respect to the allegations ofthe existence of certain liens as set forth in paragraph 17 of said complaint, this defendant admits that it is the owner and holder of certain tax liens as shown on the Internal Revenue Form(s) 668 attached hereto and made a part hereof. 3. This defendant says that for all ofthe accumulated unpaid taxes, interest and penalties arising from the aforesaid federal tax liens, it has and claims a lien against the property described in the complaint underthe provisions ofthe Internal Revenue Code ofthe United States of America. 4. This defendant asserts its right of redemption accorded the United States of America under the provisions of Section 2410(c), Title 28, United States Code, and requests that same be set forth in any final judgment entered herein as follows: THAT THE UNITED STATES OF AMERICA AS A LIENHOLDER SHALL HAVE THE RIGHT TO EXERCISE ITS RIGHT OF REDEMPTION PURSUANT TO TITLE 28, UNITED STATES CODE, SECTION 2410(c), WITHIN 120 DAYS FROM THE DATE OF SALE. Defendant further waives service of routine papers in this action otherthan amended complaints or other claims against defendant United States, and defendant further waives notice of hearing with respect to any motion for judgment filed by plaintiff, provided that plaintiff take appropriate measures to ensure that the aforesaid right of redemption of the United States of America is protected, and provided further that defendant receive a copy of thejudgment, certificate of title, notice ofthe deposit of surplus proceeds of sale, if any, and notice of any motion for distribution of surplus proceeds. WHEREFORE, having fully answered. United States of America, prays that this Court adjudicate the equities ofthe various parties to this suit, and that if the premises involved herein are sold, they be sold free and clear of all liens and encumbrances save the right of redemption within 120 days from the date of sale, vested in the United States of America by statute, and that the proceeds derived from said sale be applied to the payment ofthe liens ofthe various parties to this cause in accordance with their respective priorities, and this defendant prays further relief as to this Court may seem just and proper, the premises considered. ROBERT E. O'NEILL United States Attorney ^ r i By: LACY R. HARWELL, JR. Assistant United States Attorney Florida Bar No. 714623 400 N. Tampa Street, Suite 3200 Tampa, FL 33602 Telephone: (813) 274-6077 Facsimile: (813)274-6198 CERTIFICATE OF SERVICE I HEREBY CERTIFY that a copy ofthe foregoing has been furnished by U.S. Mail this 3 * ^ day of August, 2008 to the following: Law Offices of David J. Stern, P.A. 900 South Pine Island Road, Ste 400 Plantation, Florida 33324 ^ < ^ LACY R. HARWELL, JR. Assistant United States Attorney IAGH)l:FU)g-n'l36-2 06000008 KHBJSam DOC: <»6569/1835 Pagclofl 1052 Department of the Treasury - Internal Revenue Service Form 668 (Y)(c) (Rev. October 20(X)) Notice of Federal Tax Lien Aroa* Serial Number For Optional Use by Recording Office SMALL BUSINESS/SELF EMPLOYED AREA #5 Lien Unit Phone: (904) 665-0813 840200811 As provided by section 6 3 2 1 , 6322, and 6323 of die internal Revenue Code, we are giving a notice tliat taxes (including interest and penaides) have been assessed against the following-named taxpayer. We have made a demand for payment of this liability,bat it remains unpaid. Therefore, there is a lien In favor of the United States on all property and rights to OR Bk & 5 & 9 p property belonging to this taxpayer for the amount of these taxes, and 1 8 3 5 Orange Co FL^ :-03463gi additional penalties, interest, and costs that may accrue. 07/17/2082 (99:30: ISan Name of Taxpayer JUAN P AND ELENA GONZALES , a Partners^iijecorded - Martha D. Haynie'' Residence SUNDIAL KEY LOT lOA OCOEE, FL 34 761 IMPORTANT RELEASE INFORMATION: For each assessment listed below, unless notice of the lien is refiled by the date given in column (e), this notice shall, on the day following such date, operate as a certificateof release as defined in IRC 6325{a). Tax Period Date of Last Day for Unpaid Balance Kind of Tax Ending Identihring Number Assessment Refiling of Assessment (a) (b) (c) (d) (e) (0 943 12/31/2001 84-1315771 03/18/2002 04/17/2012 7168.63 Place of Filing COUNTY COMPTROLLER Total ORANGE COUNTY 7168.63 ORLANDO, FL 32802-0038 This notice was prepared and signed at DENVER, CO , on this, STOP 5>!:0 INI'i-RMA:. !:;:vi;Nii!:; n-^xViCL the 10th ^3y „^ July 2002 400 W i^ ,2 ..22 ::• . . .i..45 JACKGONViLLi:; !L j.i2t);:-4437 Signature Title -Jl' for ANTHONY R ROYBAL REVENUE OFFICER 31-03-2435 (NOTE: Certificate of officer authorized by law to take acknowledgment is not essential to the validity of Notice of Federal Tax lien Rev. R.1.71^66. 1 9 7 1 - 2 CB. 409.^ ^ ^ „ • _^, ^ ^ Form 66e(Y)(c) (Rev. 10-00) Part 1 - Kept By Recording Office r y Q i f L >-i Uni^ CAT. NO 60025X