United States District Court, M.D. Pennsylvania
December 9, 2005.
UNITED STATES OF AMERICA Plaintiff
RICHARD I ROTZ NANCY V. ROTZ Defendants.
The opinion of the court was delivered by: CHRISTOPHER CONNER, District Judge
AND NOW, this 9th day of December 2005, the attached settlement
agreement signed by the creditors on 12/5/05 is approved and it
is so ORDERED. The Clerk of Court is directed to make
distribution in accordance with its terms. SETTLEMENT AGREEMENT
1. An Order of Court was issued April 1, 2005, confirming the
sale of property, requiring the deposit of the remaining proceeds
of $263,681.20 into the Clerk of Court Registry Fund, and setting
June 1, 2005, as the bar date before which any party of interest
may file a claims.
2. The Bureau of Employer Tax Operations (BETO), Department of
Labor and Industry, Commonwealth of Pennsylvania (DLI), filed a
statement of statutory lien claim on or around March 5, 2005.
3. The Shippensburg Borough Authority (SBA) filed a municipal
lien claim on or around April 5, 2005.
4. The Pennsylvania Department of Revenue (DOR) filed a
statement of statutory lien claim on or around April 13, 2005.
5. The Franklin County Probation Department (FCPD) filed a
claim for restitution imposed by criminal sentencing order, which
was also entered as a judgment, on or around May 18, 2005.
6. The United States of America, Internal Revenue Service
(IRS), filed a statement of assessed claims on or around May 31,
7. The matter was referred to Magistrate Judge Smyser for the
purpose of conducting a settlement conference, by Order of Court
issued October 7, 2005. 8. The various liens and assessments itemized on the statements
of claim were:
Claimant Claim Basis Date Filed Date Issued Def. Value
DOR DSB 1991-47 1/14/91 H $ 46,987.28
DLI DSB 1991 168 2/22/91 H $ 15,141.67
DLI DSB 1991 169 2/22/91 H $ 5,159.41
IRS ASSESSMENT 5/6/91 H $ 27,535.19
IRS ASSESSMENT 6/24/91 H $ 34,347.73
DOR DSB 1992-416 4/6/92 H $ 15,951.17
DOR DSB 1993-386 9/20/93 H $ 8,371.05
IRS ASSESSMENT 11/1/93 H $ 23,758.37
DOR DSB 1994-687 9/21/94 H $ 4,737.52
DLI DSB 1995 544 6/15/95 H $ 110.10
DLI DSB 1996 190 2/29/96 H $ 510.22
IRS ASSESSMENT 6/17/96 H $ 928.76
DLI DSB 1996 629 7/18/96 H $ 830.41
DLI DSB 1997 312 3/5/97 H $ 12,333.78
IRS ASSESSMENT 3/17/97 H $ 657.03
IRS ASSESSMENT 6/27/97 W $ 126,230.65
DLI DSB 1998 141 2/5/98 H $ 4,182.03
SBA DSB 1998 265 3/6/98 BOTH$
SBA DSB 1998 266 3/6/98 BOTH$ 15,722.58
FCPD DSB 2000 2916 8/23/00 H $ 22,043.15
9. The claimants, parties hereto, agree that the aforesaid
liens and assessments attached to the Defendants' realty in the
order listed in Paragraph 8.
10. The proceeds are insufficient to pay all claims in full.
11. The claimants, parties hereto, agree that the proceeds
shall be distributed in the following shares:
DOR $ 48,657.52
DLI $ 19,301.08
IRS $ 191,722.60
SBA $ 2,000.00
FCPD $ 2,000.00
12. Any interest that has accrued shall be divided among DOR,
DLI, and IRS on a pro-rata basis according to their respective
share, as itemized in Paragraph 11. 13. The parties agree that this settlement resolves the
competing priorities of their claims, request that this
settlement agreement be approved by the Court, and further, that
distribution proceed according to its terms.
14. The undersigned represent that they have the power and
authority to execute this document on behalf of their clients,
and do so, intending for their clients to be legally bound by
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