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  • OVATION SERVICES, LLC VS. ELIZABETH CARRILLO, THE UNITED STATES OF AMERICATax Cases (OCA) document preview
  • OVATION SERVICES, LLC VS. ELIZABETH CARRILLO, THE UNITED STATES OF AMERICATax Cases (OCA) document preview
  • OVATION SERVICES, LLC VS. ELIZABETH CARRILLO, THE UNITED STATES OF AMERICATax Cases (OCA) document preview
  • OVATION SERVICES, LLC VS. ELIZABETH CARRILLO, THE UNITED STATES OF AMERICATax Cases (OCA) document preview
  • OVATION SERVICES, LLC VS. ELIZABETH CARRILLO, THE UNITED STATES OF AMERICATax Cases (OCA) document preview
  • OVATION SERVICES, LLC VS. ELIZABETH CARRILLO, THE UNITED STATES OF AMERICATax Cases (OCA) document preview
  • OVATION SERVICES, LLC VS. ELIZABETH CARRILLO, THE UNITED STATES OF AMERICATax Cases (OCA) document preview
  • OVATION SERVICES, LLC VS. ELIZABETH CARRILLO, THE UNITED STATES OF AMERICATax Cases (OCA) document preview
						
                                

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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