Preview
Electronically Filed
2/25/2020 10:33 AM
Hidalgo County District Clerks
Reviewed By: Jesse Castillo
CAUSE NO. T-l761-19-C
OVATION SERVICES, LLC § IN THE DISTRICT COURT
§
3
§
139T" JUDICIAL DISTRICT
§
§
§
ELIZABETH GONZALEZ CARRILLO, §
ET AL § HIDALGO COUNTY, TEXAS
ANSWER 0F THE UNITED STATES OF AMERICA
TO THE HONORABLE JUDGE OF SAID COURT:
COMES NOW, the United States of America, defendant herein, and in response to the
Plaintiff’s Original Petition, files this Answer for and on behalf of the Internal Revenue Service
(IRS), an agency and instrumentality of the United States, and in support thereof would show the
Court the following:
I.
The United States admits that it isa lien holder and has an interest in the property that is
the subject of this suit and that the United States is entitled to a one-year right of redemption
under Title 28, U.S.C., § 2410(c).
II.
The United States of America denies all other allegations contained in the Plaintiff‘s
Original Petition and demands strict proof thereof.
III.
The United States has a secured lien on the subject property, subject only to the
Plaintiffs lien for taxes, penalties and interest and superior to any lien or charge for costs and
attorney fees.
Electronically Filed
2/25/2020 10:33 AM
Hidalgo County District Clerks
Reviewed By: Jesse Castillo
IV.
The United States is entitled under the law t0 any excess proceeds resulting from the sale
0f the said property and that the excess proceeds be paid over to it and that the same be applied
t0 itsclaim and lien herein.
WI—IERBFORE, the United States of America prays that this Court adjudicales the
equities ot'the parties to this suit, and that if the property herein is sold, that it be sold subject to
the lien 0f the United States; that this Court determine and adjudicate that Plaintiff has a lien 0n
the subject real property only for taxes, penalties and interest; and that the United States has a
secure lien 0n the subject property, subject only 10 the Plaintiffs lien for taxes, penalties and
interest, and superior to any lien 0r charge for costs and attorney fees; and such other and further
relief as isjust.
The United States further prays that this Court order the Plaintiff(s) herein t0 provide
notice 0f the date, time, and place of any proposed sale of the property, to both the U.S. Internal
Revenue Service, 1919 Smith Street, Houston, Texas 77002 and t0 the office 0fthe undersigned
Assistant United States Attorney.
Respectfully submitted,
RYAN K. PATRICK
United States Attorney
Southern District 0f Texas
By: /s/ Chad W. Cowart
CHAD W. COWAN
Assistant United Slates Attorney
State Bar N0. 24082540
1000 Louisiana, Suite 2300
Houston, Texas 7?002
Phone: (7I3) 567-9569
Fax: (713) ?18-3303
Email: chad.cowan@usdoi .gov
Electronically Filed
2/25/2020 10:33 AM
Hidalgo County District Clerks
Reviewed By: Jesse Castillo
3866 COURT RECORDING DATA
---------------------------------------- +--—-----___—-—-—-—------———------------
INTERNAL REVENUE SERVICE Lien Recorded : 01/19/2011 - 14:57PM
FACSIMILB FEDERAL TAX LIEN DOCUMENT Recording Number: 2171462
UQC Number :
leer :
Page '
Area: WAGE a INVESTMENT AREA #3 Ins Serial Number: 741799011
Lien Unit Phone: (800) 913-6050
This Lien Has Been Filed in Accordance with
Internal Revenue Regulation 301.6323(f)-1.
------—--n..-u.——--------_———--~--—---——---------—-—-——-------------—----—~———---—
name of Taxpayer :
EDUARDO & ELIABBTH G CARRILLO
ALS Entity Type: Individual
Residence :
3103 SAN CLEMENTE
MISSION, TX 78572-7642
With respect to each aagessment below, gnlese notice of lien.
is refiled by the date 1n columg(e), thls notige shall constltute
the certificate of release of 11en as defined 1n IRC 6325(a).
------------------------------ +-u—n—nn-———— —————-—~-~——————— ——-————--——----
Form Period ID Number Assessed Refile Deadline Unpaid Balance
(a) (b) (c) (d) (e) (f)
------- +----—-----+--—-—--------+------------+----—--—--------— —--------------
1040 12/31/2007 XXX-XX-4509 02/08/2010 03/09/2020 31393.61
""""""""""""""""""""""""""""""""""""""
Eiiea aEE
HIDALGO COUNTY Total $ 31393.61
EDINBURG, TX 78539
This notice was firepared and executed at NASHVILLE, TN
on this, the 11t day of January, 2011.
Authorizing Official: Title:
FRED BANKS ACS SBSE 25-00-0008
----------—---——-—-—----——-_--_--———————-----—_____——.-------—--___--._-——---———_—
Electronically Filed
2/25/2020 10:33 AM
Hidalgo County District Clerks
Reviewed By: Jesse Castillo
COURT RECORDING DATA
INTERNAL REVENUE SERVICE Lien Recorded : 07/09/2014 - 00:00AM
FACSIMILE FEDERAL TAX LIBN DOCUMENT Recording Number: 2529258
UCC Number
Liber :
Page :
------—-—------------——___-____-—.--~-—-- -------c-nocu—a-c-n-nn-u-n——---------—--
Area: SMALL BUSINESS/SELF EMPLOYED #5 IRS Serial NUmber: 107133914
Lien Unit Phone: (800) 913-6050
n-.-_—--—-----—_—____—-—_-----u-..--u-—~-----~-—-—-——--———-___———___—----————--_—-
This Lien Has Been Filed in Accordance with
Internal Revenue Regulation 301.6323(f)-1.
Name of Taxpa r :
ELIZABETH GYEARRILLO
ALS Entity Type: Individual
—-__-—__——-__——--——-—--—-—-u-..----.-__---————-~——-—--.-—_—-—————--—-----—------——.
Residence :
2300 ROUND DR
MISSION, TX 78574-3204
With respect to each assessment below, unless notice of lien.
is refiled by the date in column(e), this notice shall constltute
the certificate of release of lien a8 defined in IRC 6325(a).
——————————————————————————————————————————————————————————— +———------—_____
Form Period ID Number Assessed Refile Deadline Unpaid Balance
(a) (b) (c) (d) (e)
------- +----------+-------------+--~---------+----------------- ---------------
6672 06/30/2009 xxx-xx-8624 08/22/2011 09/21/2021 193292.22
6672 09/30/2009 xxx-xx-8624 08/22/2011 09/21/2021 46179.57
6672 12/31/2009 xxx-xx-8624 08/22/2011 09/21/2021 188243.32
6672 03/31/2010 xxx-xx-8624 08/22/2011 09/21/2021
6672 03/31/2010 xxx—xx-8624 02/20/2012 03/22/2022 183851.83
6672 06/30/2010 xxx-xx-8624 08/22/2011 09/21/2021
6672 06/30/2010 xxx-xx-8624 02/20/2012 03/22/2022 200305.75
6672 09/30/2010 xxx-xx-8624 08/22/2011 09/21/2021
6672 09/30/2010 xxx-xx-8624 02/20/2012 03/22/2022 132391.55
6672 12/31/2010 xxx-xx-8624 02/20/2012 03/22/2022 8551.55
6672 09/30/2011 xxx-xx-8624 09/30/2013 10/30/2023 3941.53
6672 12/31/2011 xxx-xx—8624 09/30/2013 10/30/2023 5139.56
6672 03/31/2012 xxx-xx-8624 09/30/2013 10/30/2023 4724.75
6672 06/30/2012 xxx—xx-8624 09/30/2013 10/30/2023 5168.21
6672 09/30/2012 xxx—xx-8624 09/30/2013 10/30/2023 4122.33
Filed at:
HIDALGo COUNTY Total $ 975912.17
EDINBURG, TX 78539
This gotice was firepared and executed at NASHVILLE, TN
on thls, the 27t day of June, 2014.
.--~---—--—-n-——-———————-----------__—_________________________—_-—-...—-—_———-—-...
Authorizin Official: Title:
SAND RODRIGUEZ REVENUE OFFICER
——-—-~—-—-——--~-——————-—_—--—————__--—---——---—----uu.----u---—--——-—----———-----
Electronically Filed
2/25/2020 10:33 AM
Hidalgo County District Clerks
Reviewed By: Jesse Castillo
3866 COURT RECORDING DATA
---------------------------------------- +---------------—-———o————————————~-----
INTERNAL REVENUE SERVICE Lien Recorded : 07/09/2014 - 00:00AM
FACSIMILB FEDERAL TAX LIEN DOCUMENT Recording Number: 2529259
UCC Number :
Liber :
Page :
Area: SMALL BUSINEss/SELF EMPLOYED #5 IRS Serial Number: 107134014
Lien Unit Phone: (800) 913-6050
a_———----——---—————————---—---——----—---—-___.___.______________—————--_--—-----_-
This Lien Has Been Filed in Accordance with
Internal Revenue Regulation 301.6323(f)-1.
----_--—-—_---______————-——---------------._-____________________———-----—-——---—
Name of Taxpayer :
ELIZABETH G CARRILLO
ALS Entity Type: Individual
-
Residence :
2300 ROUND DR
MISSION, TX 78574-3204
With respect to each assessment below, unless notice of lien
is refiled by the date in column(e), this notice shall constitute
the certificate of release of lien as defined in IRC 6325(a).
------- +----------+-------—----- ------------+------—~--------- ------——-------
Form Period ID Number Assessed Refile Deadline Unpaid Balance
(a) (b) (c) (d) (e) (f)
------- +----------+-------------+-—------——~-+——--------------- ---------~--——-
6672 12/31/2012 xxx-xx—8624 09/30/2013 10/30/2023 6268.07
_______
gale; at.
HIDALGO COUNTY Total $ 6268.07
EDINBURG, TX 78539
_—---—------~---------------------———-————————-—.--.—---.-~—~——---———--————_----—_~
This notice was firepared and executed at NASHVILLE, TN
on this, the 27t day of June, 2014.
Authorizing Official: Title:
SANDRA RODRIGUEZ REVENUE OFFICER 25-08-3734
----------------------_---__--—_——---—-———----—-—--—--—--—--a-_—_——~------_---—._
Electronically Filed
2/25/2020 10:33 AM
Hidalgo County District Clerks
Reviewed By: Jesse Castillo
Notlco 3841
Letter
Noticem 0211 912020
Payoff numb» MANUAI.
Taxpayer ID number xxx-XX-8624
To comm us MARY Lucns
8009136050
Contact IOnumb" 1000197194
Addltlonal Information o
-
For general
Tax Lien".
mm
lien information, vlsit
For tax forms. instructlons. and publiations.
and search "Federal
www.lrs.gov or call
visit
1-800-TAx-FORM (1-80G829—3676).
o Keep this notice for yeur records.
.
Ifyou need asslstanoo. please don't hesitate to contact us.
Notice(s) of llen on mmocmmo
tax debt
_
smutmy Mdnmnsto:
We filed notice(s) of lien on the following tax ommozo
"abilities:
Tax MFI' Tax rlod ID number Name controlUn Idbalsam Interest Panama: Total
1040 30 200112 moxx-asoe CARR 2.57155 7,636.80 6.02333 516281.73
8072 55 200906 xaoc-xx-eeza CARR 160195.64 65,522.61 0.00 522631825
6372 55 200909 xxx-Jooaeu CARR 43.57933 16.19920 0.00 $59,779.03
6612 55 200912 xxx-nt-esza CARR 171,645.95 66.03328 0.00 524337923
6672 55 201003 xxx-xx-em CARR 173,822.70 64,171.80 0.00 $237,994.50
6612 55 201006 xxx-xx-esza CARR 189341.57 69352.40 0.00 525929331
6672 55 201009 xxx.xx-8624 CARR 125.186.15 46.19341 0.00 $171,379.62
6872 55 201012 xxx-xx.8624 CARR 9.20041 2,359.46 0.00 $11,069.89
6672 55 201109 xxx-xx-sw CARR 3.941.53 1,128.54 0.00 $5,070.07
6672 55 201112 )oomx-seza CARR 5.13956 1.47150 0.00 $6511.16
6672 55 201208 xxx-xx-8524 CARR 4324.75 1.35230 0.00 $6,077.55
6672 55 201206 xxx.xx-am CARR 5.16am 1.47919 0.00 $6503.00
6672 55 201209 )oo<-)o<-aez4 CARR 4,122.33 1.13034 0.00 85.30267
6572 55 201212 xxx-xx-asz4 CARR 6.268.07 1,194.70 0.00 $8,062.77
$0.00
$0.00
$0.00
31253-“9-‘9
Sub Total
This lettermay include another page listing additional liabilities.
‘
Letter 3644 (Rev. 4.201 3]
CatalogMimbet 3521'“
Electronically Filed
2/25/2020 10:33 AM
Hidalgo County District Clerks
Reviewed By: Jesse Castillo
CERTIFICATE 0F SERVICE
I hereby certify that a true and correct copy of the foregoing Answer of the United States
of America was sent by first class mail on this 25"" day of February 2020, to:
Creel Law Group, PLLC
4301 Westbank Drive, Suite 220
Austin, Texas 78746
By: /s/ Cheryl Carey
Cheryl Carey
Legal Assistant
U.S. Attomey’s Office
1000 Louisiana, Suite 2300
Houston, Texas 77002