HomeMy WebLinkAbout10-5326Form 668 (Y)(c)
(Rev. February 2004)
83 -
Department of the Treasury - Internal Revenue Service
Notice of Federal Tax Lien
Area: Serial Number
SMALL BUSINESS/SELF EMPLOYED AREA #2
Lien Unit Phone: (800) 913-6050 685626710
As provided by section 6321, 6322, and 6323 of the Internal Revenue
Code, we are giving a notice that taxes (including interest and penalties)
have been assessed against the following-named taxpayer. We have made
a demand for payment of this liability, but it remains unpaid. Therefore,
there is a lien In favor of the United States on all property and rights to
property belonging to this taxpayer for the amount of these taxes, and
additional penalties, Interest, and costs that may accrue.
ame of l axpayer
Residence 1513 COMMERCE AVE
CARLISLE, PA 17015-0000
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 certificate of release as defined
in IRC 6325(a).
For Optional Use
1Q
14.00 pj• Ot"?P? &44-41?
a tlte»
Tax Period Date of Last Day for Unpaid Balance
Kind of Tax Ending Identifying Number Assessment Refig of Assessment
(a) (b) (c (d (e) M
941 12/31/2009 36-4518084 04/05/2010 05/05/2020 26135.36
941 03/31/2010 36-4518084 06/21/2010 07/21/2020 19080.06
Place of Filing
Prothonotary
Cumberland County
Carlisle, PA 17013
Total 1 $
This notice was prepared and signed at DETROIT, MI
the 04th day of August 2010
, on this,
Signature A - Title
REVENUE OFFICER 22-06-1418
for JAKOB PEDERSEN (717) 777-9621
45215.42
(NOTE: Certificate of officer authorized by law to take acknowledgment is not essential to the validity of Notice of Federal Tax lien
Rev. Rul. 71-466, 1971 - 2 C.B. 409) Form 668(Y)(c) (Rev. 2-2004)
Part 1 - Kept By Recording Office CAT. NO 60025X
Form 669-D Department of the Treasury - Internal Revenue Servioe
(September 2008) Certificate of Subordination of Property From Federal Tax Lien
(Sec. 6325(d)(1) and/or Sec. 6325(d)(2) of the Internal Revenue Code)
METCALF TRUCKING LLC of 1513 COMMERCE AVE, City of CARLISLE, County of Carlisle, State of PENNSYLVANIA, is
indebted to the United States for unpaid internal revenue tax in the sum of One Hundred Two Thousand Seven Hundred Ninety
Seven dollars and Ninety Cents Dollars (102,797.90) as evidenced by:
Notice of Federal
Tax Lien
Serial Number
(a)
Recording Information
(b)
Date Recorded
(c)
Taxpayer Identification Number
(d)
Amount Shown on Lien
(e)
685626710 10-5326 08/13/2010 36-4518084 $45,215.42
A lien attaching to all the property of the taxpayer was filed to secure the amount owed. The notice of lien was filed with the
Prothonotary's Office, for the Carlisle, and also with the State of Pennsylvania, in accordance with the applicable provisions of law.
The lien listed above is attached to certain property described as:
All accounts receivables belonging to Metcalf Trucking LLC in existence on May 28, 2011 and coming into existence prior
to May 28, 2012. ,
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For a detailed description, please refer to attached forbearance agreement. W c.. r"n
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NOTE: Always include the address of real property or a descriptive narrative of personal property in this section when using
"See Attachment' and a more detailed description is being attached.
Under provisions of Internal Revenue code section 6325(d)(1) and/or section 6325(d)(2), the Internal Revenue Service
subordinates the lien on the property described above to (Gulf Coast Bank And Trust Company, 200 St. Charles Avenue,
New Orleans, LA 70130, File Number 2010061601719). However, the lien remains in effect for all other property, or rights
to property, to which the lien is attached.
Signature Title Date
(Note: Certificate of officer authorized by law to take acknowledgements is not es ntial to the validity of Discharge of
Federal Tax Lien. Rev. Rul. 71-466,1971-2, C.B. 409.)
Catalog No. 16751C Form 669-D (Rev. 9-2008)
i l l SUBORDINATION AND FORBEARANCE AGREEMENT
2 This agreement is entered into by and between Gulf Coast Bank and Trust, 200 St.
3 11 Charles Avenue, New Orleans, LA 70130 hereinafter referred to as the "Factor; Metcalf
4 Trucking LLC, 1531 East Commerce Avenue, Carlisle, PA 17015 hereinafter referred to as
5 the "Taxpayer;" and the United States of America, by and through the Director, Advisory,
6 Insolvency & Quality of Internal Revenue for SB/SE, the authorized delegate of the Secretary
7 11 of the Treasury, hereinafter referred to as the Director.
s
RECITALS
9 (1). On August 13.2010: September 17,2010; October 12, 2010 December 13 2010
10 January 19.2011: April 25, 2011 the Internal Revenue Service (hereinafter the Service), filed
11 Notices of Federal Tax Liens with the Prothonotary of Cumberland County, Carlisle,
12 11 Pennsylvania.
13 (2). The Tax Liens attach to all the taxpayer's property or rights to property, including after
14 acquired property, such as the Taxpayer's accounts receivable.
15 11 (3). On June 15, 2010 the Factor recorded a UCC financing statement with the
16 11 Pennsylvania Secretary of State, which financing statement included Taxpayer's accounts
17 receivable as collateral for the financing .
1s
AGREEMENT
19 (4). As consideration for the Service entering into this agreement, the Taxpayer agrees to
20 pay the Service an initial payment in the amount of: Three Thousand dollars ($ 3,000.00) to
21 be received on May 28.2011. This agreement will be in effect from May 28 2011 through
22 11 May 28.2012.
23 (5). The Taxpayer further agrees to enter into an installment agreement with the Service.
24 Taxpayer will pay the sum of Three Thousand Dollars ($ 3.000.00) to be received on the
25 1128th day of each month thereafter and will meet all terms and conditions of the installment
26 agreement with the Service that accompanies this subordination agreement, during the period
27 of the subordination, pending approval of the installment agreement.
2s
Forbearance Agreement
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3 (6). The installment agreement that accompanies the subordination agreement will be
4 monitored by the AIQ - Advisory Function in conjunction with this subordination agreement
5 payments will be sent to:
6 11 Monica Rivera, Advisor, Employee Number 22976630
7 Internal Revenue Service
8 955 South Springfield Avenue
9 Springfield, New Jersey 07081
10 Second Floor, Advisory
11 (7). If the period of the installment agreement extends beyond the period of the
12 subordination, the taxpayer shall apply for a new subordination agreement at least 60 days
13 prior to the end date of the current subordination.
14 (8). The Taxpayer further agrees to remain current in the filing and paying of all Federal
15 Taxes during the period of this agreement and will furnish proof of current Federal Tax
16 Deposits by-weekly.
17 (9). The Taxpayer further agrees to furnish to the Service each month a listing of its current
18 accounts receivable.
19 (10). The Taxpayer also agrees to identify which of its current accounts receivable
20 have been pledged to the Factor for collection by the Factor and upon which advances have
21 been made.
22 (11). The listing in (7) above and information cited in (8) above will be furnished
23 monthly to:
24 Monica Rivera, Advisor, Employee Number 22976630
25 Internal Revenue Service
26 955 South Springfield Avenue
27 Springfield, New Jersey 07081
28 Second Floor, Advisory
Forbearance Agreement
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(12). The installment agreement that accompanies this subordination agreement will
make reference to this subordination agreement, specifically to paragraphs (4) through (11)
above.
(13). In consideration of the foregoing, the Director agrees not to assert the Service's
tax lien priority under I.R.C. §§ 6323 (a) or to levy pursuant to I.R.C. § 6331 against the
Taxpayer's accounts receivable, which accounts are used as security for advances made by
the Factor to the Taxpayer prior to the termination of this agreement.
(14). The failure of the Taxpayer to comply with the terms set forth in paragraphs (4)
through (9) above will constitute a default of this agreement and default of the accompanying
installment agreement.
(15). Upon failure of the Taxpayer to comply with the terms set forth in paragraphs (4)
through (9) above, the Director or other authorized representative will notify the parties to this
agreement in writing by certified mail that a default has occurred The Taxpayer has 30 days to
cure either the default in the subordination agreement or the default in the accompanying
installment agreement.
(16). If the Taxpayer does not cure the default within 30 days of the date of the
abovementioned letter, then this agreement is deemed terminated and the Service will no
longer forbear from enforcing its lien rights (including levy) against the Taxpayer's accounts
receivable that have not been pledged for advances made prior to the termination of this
agreement, as otherwise permitted under the Internal Revenue Code.
(17). The failure of the Director or other authorized representative of the Service to
iotify the parties of any default will not constitute a waiver of either the default of the
nstallment agreement or the subordination agreement.
(18). Pursuant to I.R.C. § 6103(c), the Taxpayer consents to the disclosure of tax
sturn information to the Factor to the extent required to show that this agreement is in default.
Forbearance Agreement
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(19). This agreement concerns only the specific accounts receivable which the
Taxpayer has pledged to the Factor as security for the advances made by the Factor to the
Taxpayer.
(20). Any change to the compensation to the Factor or to the Factor's security interest
in the Taxpayer's assets must be approved by Service or the Service will not forbear from
asserting its lien priority as to the changed compensation.
Forbearance Agreement
JUN-16-2011 14:54 PHILA ADVISORY UNIT P.006/007
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JUN-e9-2011 13:43
II mature Page
IRS
Paci*r, Gulf Coast k and Trust Date
ITTWayer, Aktcalf Tnximrig LLC
BY J8Wd L.
Date,
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t)ireator. Advisory, lri *W*ncy b. Quality
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Advisary-Croup Manager
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