Answer: Bayside Estates Homeowners Inc Plaintiff vs Cozza, Bradley et al Defendant

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                                Filing # 193138358 E-Filed 03/01/2024 03:45:26 PM


                 IN THE CIRCUIT COURT OF THE TWENTIETH JUDICIAL CIRCUIT
                             IN AND FOR LEE COUNTY, FLORIDA


        BAYSIDE ESTATES HOA, INC.
        a Florida Not for Profit Corporation,

                                 Plaintiffs,
        v.                                                      Case No.: 24-CA-001280

        BRADLEY COZZA, UNKNOWN
        SPOUSE OF BRADLEY COZZA, et. al.,


                                 Defendants.

        _________________________________________/

              CONDITIONAL DISCLAIMER OF THE UNITED STATES OF AMERICA

                COMES NOW, the defendant, United States of America, by and through the

        undersigned Assistant United States Attorney, on behalf of the Internal Revenue Service, and

        hereby admits the Notice of Federal Tax lien, recorded in Official Records Instrument No.

        2020000270285, of the Public Records of Lee County, Florida. Additionally, it disclaims any

        interest in the real property as it relates to this litigation and arising out of the Notices of

        Federal Tax Lien, except as to preserve its interest in surplus proceeds arising from the sale of the subject

        real property referenced in the Complaint and in accordance with the below provisions granted to agencies

        of the United States under federal law:

                1.      The United States requests that the judgment provide for the right of

        redemption specifically granted by 26 U.S.C. § 7425 and/ or 28 U.S.C. § 2410




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(c). The judgment should further provide that "The United States of America shall not be

bound by the one-year time period imposed by Fla. Stat. Section 45.032 upon motions for

distribution of surplus proceeds."

       2.     Should a party wish to negotiate for the release of the IRS’ right of redemption,

use IRS Form OBD-225 (Application for Release of Right of Redemption). The instructions

and form may be found at: https://www.justice.gov/archives/usam/tax-resource-manual-

35-instructions-re-applications-releases-rights-redemption.

       3.     The United States requests that it remain on the service list in this case so that

it can be served with any Notice of Sale and Certificate of Disbursements.

                                           Respectfully submitted,

                                           ROGER B. HANDBERG
                                           United States Attorney


                                     By:   s/ John F. Rudy III
                                           JOHN F. RUDY III
                                           Assistant United States Attorney
                                           FBN: 0136700
                                           Deb Andreasen, Clerical Contractor
                                           400 North Tampa Street, Suite 3200
                                           Tampa, Florida 33602
                                           Telephone: (813) 274-6000
                                           Facsimile: (813) 274-6200
                                           USAFLM.State.Foreclosures@usdoj.gov




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                               CERTIFICATE OF SERVICE

       I HEREBY CERTIFY that on 1 March, 2024, I electronically filed the foregoing

with the Clerk of the Court by using the E-Filing system and a copy has been furnished by

the Florida E-Portal or USPS to all parties of record.


                                           s/ John F. Rudy III
                                           JOHN F. RUDY III
                                           Assistant United States Attorney




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