HomeMy WebLinkAbout11-5537LAW OFFICES OF VINCENT B. MANCINI & ASSOCIATES
By: Lee A. Stivale, Atty. I.D. #46511
Brian LeGrow, Atty. ID. 493977
414 East Baltimore Pike
Media, PA 19063
(610) 566-8064
KING STREET TRUST
12 CARROLL STREET, #132
Westminster, MD 21157
Plaintiff,
V.
UNITED STATES OF AMERICA
DEPARTMENT OF TREASURY
228 Walnut Street, Rm 620
Harrisburg, PA 17108
Defendant,
Attorney for Plaintiff
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PA
NO
11-5-5 3-7
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CIVIL ACTION -
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ACTION FOR QUIET TITLE p?z
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NOTICE TO DEFEND AND CLAIM RIGHTS
You have been sued in court, if you wish to defend against the claims set forth in the
following pages, you must take action within twenty (20) days after this complaint and notice are
served, by entering a written appearance personally or by an attorney and filing in writing with
the court your defenses or objections to the claims set forth against you. You are warned that if
you fail to do so the case may proceed without further notice for any money claimed in the
complaint or for any other claim or relief requested by the plaintiff. You may lose money or
property or other rights important to you.
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YOU SHOULD TAKE THIS PAPER TO YOUR LAWYER AT ONCE. IF YOU DO
NOT HAVE A LAWYER, GO TO OR TELEPHONE THE OFFICE SET FORTH BELOW.
THIS OFFICE CAN PROVIDE YOU WITH INFORMATION ABOUT HIRING A LAWYER.
IF YOU CANNOT AFFORD TO HIRE A LAWYER, THIS OFFICE MAY BE ABLE TO
PROVIDE YOU WITH INFORMATION ABOUT AGENCIES THAT MAY OFFER LEGAL
SERVICES TO ELIGIBLE PERSONS AT A REDUCED FEE OR NO FEE.
CUMBERLAND COUNTY BAR ASSOCIATION
32 SOUTH BEDFORD STREET
CARLISLE, PA 17013
717-249-3166
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LAW OFFICES OF VINCENT B. MANCINI & ASSOCIATES
By: Lee A. Stivale, Atty. I.D. #46511
Brian LeGrow, Atty. ID. #93977
414 East Baltimore Pike
Media, PA 19063
(610) 566-8064
Attorneys for Plaintiff
KING STREET TRUST
12 Carroll Street, #132
Westminster, MD 21157
Plaintiff,
V.
UNITED STATES OF AMERICA
DEPARTMENT OF THE TREASURY
228 Walnut Street, Rm 620
Harrisburg, PA 17108
Defendant,
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PA
NO. 10-
CIVIL ACTION
ACTION FOR QUIET TITLE
COMPLAINT
Plaintiff, King Street Trust, by and through its attorneys, Vincent B. Mancini & Associates,
hereby files this Complaint and avers as follows:
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Parties:
Plaintiff, King Street Trust, is a Pennsylvania common law trust, (hereinafter
referred to as "Plaintiff') with a notice address at 12 Carroll Street, # 132, Westminster, MD
21157.
2. Defendant is the United States of America, Department of the Treasury,
(hereinafter referred to as the "IRS") with an office and notice address at 228 Walnut Street, Rm
620, Harrisburg, PA 17108.
3. The IRS is an agency of the United States Department of the Treasury. The IRS
has responsibility for the ascertainment, computation, assessment, and collection of taxes,
including federal income taxes.
Jurisdiction and Venue:
4. This civil action involves legal claims concerning the title of real property located
in Shippensburg Borough, Cumberland County, Pennsylvania.
5. Jurisdiction is proper in Cumberland County, Pennsylvania when this civil action
styled as an Action to Quiet Title involves real estate situate in the County of Cumberland.
Background:
6. On or about December 28, 1995, Troy A. Beam and Debbie A, Beam, h/w, did
convey fee simple title to the real property located at 438-440-442-444 East King Street,
Shippensburg Borough, Cumberland County, Pennsylvania (collectively with 324 E. King Street,
the "Properties") to Plaintiff, King Street Trust. The real property located at 438-440-442-444
East King Street is assigned tax parcel number 32-33-7869-065. A copy of the deed evidencing
conveyance of the Property to King Street Trust, recorded at Deed Book 0136, Page 367,
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recorded on March 21, 1996 in the lands records office for Cumberland County is attached
hereto as Exhibit "A."
7. The real property located at 438-440-442-444 East King Street, Shippensburg
Borough, Cumberland County, Pennsylvania consists of four attached residential dwelling units.
8. On or about December 28, 1995, Troy A. Beam and Debbie A, Beam, h/w, did
convey fee simple title to the real property located at 324 East King Street, Shippensburg,
Cumberland County, Pennsylvania (collectively with 438-440-442-444 East King Street, the
"Properties") to Plaintiff, King Street Trust. The real property located at 324 E. King Street is
assigned tax parcel number 32-34-2413-012. A copy of the deed evidencing conveyance of the
Property to King Street Trust, recorded at Deed Book 0136, Page 370, recorded on March 21,
1996 in the lands records office for Cumberland County is attached hereto as Exhibit "B."
9. The real property located at 324 East King Street, Shippensburg Borough,
Cumberland County, Pennsylvania consists of single family residential dwelling unit.
10. The conveyances of the Properties from Troy A. Beam and Debbie A, Beam to
the Plaintiff, King Street Trust, were in fee and were irrevocable.
11. Troy A. Beam and Debbie K. Beam did not reserve or retain any right, title or
interest in the Properties, including any reversion interest, life estate or interest in the profits or
income of the same.
12. Troy A. Beam and Debbie K. Beam did not retain any right to alter, amend or
modify the King Street Trust.
13. Troy A. Beam and Debbie Beam are not the Trustees of the Plaintiff, King Street
Trust.
14. Troy A. Beam and Debbie K. Beam did not retain any economic interest in or
control over the King Street Trust and the Properties following its conveyance to the Plaintiff
King Street Trust.
15. The Plaintiff King Street Trust is a valid irrevocable trust in the Commonwealth
of Pennsylvania.
16. The trust instrument uses sufficient words to create the trust relationship, a
definite trust subject, and a certain and ascertainable object. A copy of the trust instrument is
attached hereto as Exhibit "C."
17. The declaration of intention to establish the King Street Trust is definite, clear and
explicit, and embodies all of the essential elements of an irrevocable trust in the Commonwealth
of Pennsylvania.
18. The Trust, Exhibit "C", expressly imposes enforceable duties upon the Trustee
with ascertainable purposes and beneficiaries.
19. The Plaintiff King Street Trust has a particular interest in identified property.
20. The Plaintiff King Street Trust separates the legal and beneficial title or interest in
the res.
21. The Plaintiff King Street Trust has a beneficiary who acquires the equitable or
beneficial interest in the subject matter.
22. The Plaintiff King Street Trust relationship imposes an equitable duty upon the
trustee to deal with the subject matter in accordance with the stated trust purposes.
23. The Plaintiff Trust has a stated "trustee."
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IRS Liens:
24. In or about October 2001, the IRS filed Notice of Federal Tax Lien dated
September 24, 2001, in the total amount of $19,291.18 with the Cumberland County
Prothonotary. A copy of the Notice of Federal Tax Lien is attached hereto as Exhibit "D."
25. The Internal Revenue Officer who caused the lien (Exhibit "D") to be filed is D.
Zmudzin.
26. The taxpayer whose identity created the alleged lien (Exhibit "D") is "Troy A.
Beam," who has a notice address at 401 Shippensburg Rd., Shippensburg, PA 17257.
27. The taxpayer identified on the Notice of Federal Tax Lien (Exhibit "D") is "Troy
A. Beam" and is not the Plaintiff, King Street Trust, the fee owner of the Properties.
28. In or about October 2001, the IRS filed Notice of Federal Tax Lien dated
September 24, 2001, in the total amount of $649,329.30 with the Cumberland County
Prothonotary. A copy of the Notice of Federal Tax Lien is attached hereto as Exhibit "E."
29. The Internal Revenue Officer who caused the lien (Exhibit "E") to be filed is D.
Zmudzin.
30. The taxpayer whose identity created the alleged lien (Exhibit "E") is "Troy A.
Beam and Debbie K. Beam," who have a notice address at 401 Shippensburg Rd., Shippensburg,
PA 17257.
31. The taxpayer identified on the Notice of Federal Tax Lien (Exhibit "E") is "Troy
A. Beam and Debbie K. Beam" and is not the Plaintiff, King Street Trust, the fee owner of the
Properties.
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32. In or about June 2006, the IRS filed Notice of Federal Tax Lien dated May 31,
2006, in the total amount of $1,841,055.50 with the Cumberland County Prothonotary. A copy
of the Notice of Federal Tax Lien is attached hereto as Exhibit "F."
33. The Internal Revenue Officer who caused the lien (Exhibit "F") to be filed is R.
A. Mitchell for D. Zmudzin.
34. The taxpayer whose identity created the alleged lien (Exhibit "F") is "Troy A.
Beam," who has a notice address at 401 Shippensburg Rd., Shippensburg, PA 17257.
35. The taxpayer identified on the Notice of Federal Tax Lien (Exhibit "F") is "Troy
A. Beam" and is not the Plaintiff, King Street Trust, the fee owner of the Properties.
36. In or about December 2009, the IRS filed Notice of Federal Tax Lien dated
December 21, 2009, in the total amount of $1,841,102 with the Cumberland County
Prothonotary. A copy of the Notice of Federal Tax Lien is attached hereto as Exhibit "J."
37. The Internal Revenue Officer who caused the lien (Exhibit "G") to be filed is D.
Zmudzin.
38. The taxpayer whose identity created the alleged lien (Exhibit "G") is "King Street
Trust as Nominee and/or Alter Ego of Troy A. Beam," who has a notice address at 401
Shippensburg Rd., Shippensburg, PA 17257.
39. The taxpayer identified on the Notice of Federal Tax Lien (Exhibit "G") is "King
Street Trust as Nominee and/or Alter Ego of Troy A. Beam" and is not the Plaintiff, King Street
Trust, the fee owner of the Properties.
40. Since taking ownership and possession of the Properties, Plaintiff King Street
Trust by and through its Trustees has paid all real estate taxes owed on the Properties and has
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held the Properties to the exclusion of others, holding the land out to the general public as its
own.
41. Since taking ownership in the Properties, Plaintiff King Street Trust has managed
the Properties and has caused the same to be leased and expenses of maintaining the Properties to
be satisfied.
42. At no time since conveyance of the Properties to the Plaintiff King Street Trust
has Troy A. Beam and/or Debbie K. Beam derived any personal financial or other benefit,
including distribution of income, money or other property from the Plaintiff King Street Trust.
43. There has been no co-mingling of assets owned by Troy A. Beam and/or Debbie
K. Beam with that owned by Plaintiff King Street Trust.
COUNT I - ACTION IN QUIET TITLE
44. Plaintiff incorporates paragraphs one (1) through forty three (43) as though fully
set forth herein.
45. Pa. R.C.P. 1061(b) states in pertinent part that an Action to Quiet Title may be
brought, (1) to compel an adverse party to commence an action of ejectment; (2) where an action
of ejectment will not lie, to determine any right, lien, title or interest in the land or determine the
validity or discharge of any document, obligation or deed affecting any right, lien, title, or
interest in land; (3) to compel an adverse party to file, record, cancel, surrender or satisfy of
record, or admit the validity, invalidity, or discharge of, any document, obligation or deed
affecting any right, lien, title or interest in land; or (4) to obtain possession of land sold at a
judicial or tax sale.
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46. The Plaintiff King Street Trust is not the alter ego of Troy A. Beam and/or Debbie
K. Beam.
47. The Plaintiff King Street Trust is not a sham trust.
48. The Plaintiff King Street Trust is not a "Nominee" of Troy A. Beam and/or
Debbie K. Beam.
49. The filing of the liens (Exhibits "D" through "G") by the Defendant United States
is improper, invalid, unlawful and should be stricken.
WHEREFORE, Plaintiff, King Street Trust, respectfully requests this Honorable Court
to enter in a Decree an Order:
A. Awarding the Plaintiff sole right, title and interest in the Property being, 438-440-
442-444 East King Street, Shippensburg, Cumberland County, Pennsylvania
assigned tax parcel number 32-33-1869-065 free and clear of any lien, judgment or
interest of the Defendant, United States of America.
B. Awarding the Plaintiff sole right, title and interest in the Property being, 324 East
King Street, Shippensburg, Cumberland County, Pennsylvania assigned tax parcel
number 32-34-2413-012 free and clear of any lien, judgment or interest of the
Defendant, United States of America.
C. Such other relief as this Honorable Court deems just and reasonable.
Respectfully submitted,
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Lee A. Stivale, Esquire
Attorney for Plaintiff
King Street Trust
Jul 081101:28p - -- p,1
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j VERIFICATION
I
I, Harold Forney, Trustee for Plaintiff, Ding Street Trust, mattes this Verification and
states that the statements made m the foregoing Response are true and correct to the best of Iris
knowledge, information and belief.
The undersigned understands that the statements therein are made subject to the penalties
of IS Pa. C_S. Section 4904 relating to unworn falsification to autluxities.
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DATE
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HAROLD O E ,
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TeX Parcel J.D. No. 3Z 33 -t gig - 0 r
f 1.5 t 2MSAEED
MADE T e (1 1 day of $Jakki •, in the year of apt Lord one thousand nine hundred
BETWM'M ZRO SA' BEAM Ed DRUM X BEAM, heshand and wife, of 40l Shipponsbutg
*"? Pa=ylvenis, hri+ei;Z to b"W to as (JmnMM
AND KING STREET 7wsr. of 12 Carroll Street, 11132. Watmlr>atar, Me7jwd.
21157, hcrel2aft DtdJy vd to as Crrenke,
W171(mmmu, OW for and in eonsideeation of the sum of ONE DOLLAR (111.00 In hood
Paid, dw rmiPl wlbteofis
td. .U
fee simple to the said Casota, its SACOCUM and assigns Grantors do hereby grant and convey, in
ALL the
as 438-410-44fo?? described mW am* bgrL%a wd ? mooed therm mown
??? 2''144 Fest ICwg Surat lying and being sWiw in the Borough of Shippcns
Yl PeneaYlvsnk am>b Particularly described as follows: 6.
BIGD "OC gat the North by Fist Kung Sttset; oar the War by s20-foot alley, on the South
by a 20 foot easy; and on the Batt by Jot now or fotmedy of David Beer.
33MW the as=which(hum L. SWtigo%w. byher, tk?me)ie-lk(;4 Sharon Trdcs, by dadeed dated
Beam I who of 0dr?? !n CssaMuld Cowry Deed Book PwAad and WSW to Troy A.
1 by his wife, Debbie K Boom, a ,,he CuaMOrs herein.
PtopertyA And the said Grank" hereby cow,= and agree that they wia warmat gorse! the
by conveyed. lY
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in
Twis u A TAX rtx"Wr Tz"SrytS M
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RTIe[!11 36r17.e! AND IRIIti4Ea YURSUAaT TO r
72 Y.S. taxRiOtl 6102-a.3, , ...
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VAM. WD" AM /UPWO - A"*PUWya At "W - tae m4xT /tam &,"Cry - a,OVC168m4k M 17317.1317
Ll dwsmwpwfpiwwmoocxwgA=,NriTATMI
IN Wl iT11S' S VUfiEREOF, GrIMMOM have hCrUMID set their bM& and xalS tits slay and yC,
Lint above written.
Slsnod, Scaled and Delivered
In the Presence of
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DE1381E 1C BEAM
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND ss.
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Oct this, th day ofA&g4"; I99S, hefeae we, a Notary Public in and for said County and
Stato, the tmdc*u d officer, personally oppmed Troy A. Beam and Debbie K. Beam lroown to
no (or SWAIdsctatify Proms) to be. the perwrs whore aamm an subecnbed to the within irntrmoeat,
and ackwwladged that they executed the same for the purposes herein contalned.
IN WITNESS WHEREOF, I heranto set my bet)d and affidmi -1 A
I do hereby certify that the ctmttplete post af}Iee adduu oftho within aamed GnmAm '
12 Carroll Sheet, 01320 W , Maryland, 21157
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144V491 Z 091 1945
r Grantee
M 136 PME 369
MAgL. MRALE AML ?tAYM ATT..Ip AT LAN . as LAST MM LTALLT - Swpgg5§ A k PA 1 rSLA.1A0-?
Jan 31 11 12:24A
Tax ?&mel ID. No. 3 2- 3q- p,
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(_(M,? ,? 77llSDEBD
MADE TIJS 1 of &4 pb1/ in the year of our Lord one thousand nine hundmd
nindy--five (1995).
BETWFW TROY A- UAM and DRBBIB K.1 CAK bursWMand wife, of4D1 Sbippe rmbtag
Road, Shipp-b rg. l'erusylvemio, Wdufter referred to as Gtm+tors.
AND KING STRM TRvST, of 12 Carroll Street. #132. Westminster, Maylead„
21157, herelmger referred to as t, nmtee.
VMNB38ETT3, that for and in conskk melon of ft sum of ONE DOLLAR (S1.00, in bead
paid. the oaoeipt whaeof is heteby the said Qrmftrs do hereby grant and convey, a
fm sbVie to the said Or mae, its sun mmxs ad assigns,
ALL the foUrAns lot of Pound with dwolaktg house erected thereon, known Sa 324 East
King Strec% skm to in the Borough of Shippeasburg, Conbaland County. pbaasylvacia, bounded
and desexibed as Mews:
B110MYNG tut the North by Bt King Street; on the East by lot now or formerly of
Mamba Nall Colds n , on the soakby sn alle y, an the West by at now ar formerly ofQyde Md";;
extending along Said East King Stt,e,% a 4bWWe of forty-tern (42) ken MA to Said al ley in the Tetr,
A distance ortwa hundmd SRy-Seven (257) feet, more or leas, known as 324 Ent Kag Street
BMNG a part of the acme wbich Rabat A. Catbaoglt also kaowm ae Robat 0, Carbaugh, by his
doW dated Kwmmbw 19, 1992 and recmded in Cumberland Canty Deed Boot "Z'. Volume 35,
at Pace 880, granted to Troy A. Beam, Who joined by hie wife, DW* K. Seam we the Grantors
herein.
And the said Grantors hereby covenant and agree that they will %%WT nt generally the
pnwerty hereby c4mv yc&
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9 111 ? Ti
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TWS U A TAI VCKICPT TRAtfMR eaTVM SBTTLIM AND TwsTas PUSSUAW To
72 1
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P.S. SIMON 8102-C,3. 3 „ ftl
em 136 PAGE 370 i
M*AK- WES= Alm PWWPU - A7TONKY! AT U W - la* HAfT MW '"66" - PUPWILM AL IA 17ie7.1)97
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IN VMNE.SS aTMMOF, Grantorshere hereunto set their handr and seals the day end year
brit above written. '
Slgoed, Sealed and Delivered
in the Presence of
Q, 1
rac .a
DMM K BEAM
COMMONWEALM OF PEMMVAATA in #. w "N. MwgrtlYWe
ML ft"ft M cv ra~Cesar
COUNTY OF CUMBERLAND 0sm?sYe at, trek
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fol
On this, the y of y 1995, beforerae, aNowy Public in and for said Comy and
State, the uodersigmd officer. person spy appeared Troy A. Beam sad Debbie K. Benin. Imown to
man (or sotisfam rily pmvea) to be, the pem m whose mores am m6smbed to the vAddo bm mmcot,
and acknowledged MR they cucated the same for the purposes herein contained.
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IN WITNESS WF1020F, f hereunto set my hand and ofci seal
N rp Public i
.I1a1lttiUAtt"Ma
i
I do hareby certify dud the complete post office address of the widdr named tee Is
k 2 Co=U Street, f132. W er, Maryland, 21157
r (? r
?? 1995 ` -1 r
L ? Attprney for raatoe
Boar 136 PAcf 371
WINK. WOOL[ AOO Pg0 - ATrO*MV0 AT MW - 124 CAST KMO ""WT. - swwam Ws. PA 1TU7,1101
A
TRUST INDENTURE
ICING STREET TRUST
12 Carroll Street, 0132
Westminster, Maryland 21157
Date:
IRREVOCABLE COMMON LAW TRUST
THIS COMMON LAW TRUST ORGANIZATION shall be irrevocable to the
Grantor(s), and the Grantor(s) hereby expressly waives any and
all rights and powers, whether alone, jointly or in conjunction
with others, and regardless of when or from what source said
Grantor(s) may heretofore or hereafter have acquired such RIGHTS
or POWERS to alter, amend, revoke, or terminate this Contract
and Declaration of Trust or any of the terms hereof, in whole or
in part, and, PROVIDED, further, the Grantor(s) shall not
retain, as Grantor(s), any reversionary interest nor income for
life, nor does the Grantor(s) retain, as Grantor(s), any right
or power to unilaterally remove or replace a trustee, nor to
unilaterally appoint himself or herself as a trustee of this
Common Law Trust Organization.
DEATH . . . INSOLVENCY . . . BANKRUPTCY
DEATH, INSOLVENCY or BANKRUPTCY of a Trust Certificate Holder or
the transfer of a Trust Certificate shall not operate as a
1'? dissolution of this Common Law Trust Organization, nor in any
manner affect its operation or administration.
OWNERSHIP OF A TRUST CERTIFICATE shall not entitle the Trust
Certificate Holder to any Legal or Equitable Title in or to the
it property or corpus of this Common Law Trust Organization, nor to
any undivided interest therein, nor in the management or
administration thereof, nor shall death of a Trust Certificate
Holder entitle his or her heirs or legal representatives to
demand any partition or division of the property or corpus, nor
to any special accounting. The rights of the Trust Certificate
Holder(s) in personam are limited to merely a claim against the
Trustees to carry out this Contract and Declaration of Trust.
POWERS OF TRUSTEES
THIS INSTRUMENT shall convey to the Trustees of this Common Law
Trust Organization, as principals, free from representation or
control of Holders of Trust Certificates, only the power,
control and authority necessary to conserve, continue, preserve,
improve, administer, and increase, in a reasonable manner, those
assets that are held by this Common Law Trust Organization; said
Holders of Trust Certificates reserving only the right to
receive the Certificates pro-rata share of the income that may
be distributed at the sole discretion of the Trustees, and the
corpus in a pro- rata manner upon liquidation.
SAID POWERS OF TRUSTEES include the following enumerated powers,
as well as those rights, powers, privileges, and immunities
granted by the Constitution of the United States, or by the
common or case law, custom or usage, to be exercised by the
Trustees in their sole discretion, and without approval of any
Holders of Trust Certificates or the Courts, to wit:
1. The purpose of this First Power of Trustees is to enable the
Trustees to hold stock and exercise the voting power thereof.
Said stock may be corporate stock of any class or description;
the other Powers of the Trustees are:
2. To invest and reinvest the Corpus in whole or in part in any
property or undivided interest in property, whether tangible or
intangible, wherever located, including bonds, notes, mutual
Page #2, KING STREET TRUST INDENTURE.
funds, savings accounts, passbook accounts, stocks of
corporations, certificates of deposit, trust certificates, stock
rights, debentures, warrants, convertible debentures, options,
health and/or life insurance policies, mineral deposits or
resources, precious or semi-precious gemstones, precious metals,
copyrights, patents, royalties, leases, commissions, real
estate, interest in other Common Law Trust Organizations or any
other thing of value issued or offered by any person, firm,
insurance company, trust company, corporation or other legal
entity without limitations placed upon said investment; the
other Powers of the Trustees are:
3. To employ attorneys, auditors, accountants, bookkeepers,
consultants, investment advisors or other professional, as well
as agents with or without discretionary powers; and to keep any
property, real or personal, in the collective name of this
Common Law Trust Organization or in the name of the Trustees -IN
TRUST IRREVOCABLE - or in the name of nominees or in bearer
form; and to keep Minutes of Trustees' Meetings and other books
and records of account as may be deemed necessary by the
Trustees; the other Powers of the Trustees are:
4. To retain any tangible or intangible property, real or
personal or both, received from any source, regardless of any
lack of diversification or non-productivity and regardless of
its location or situs; the other Powers of the Trustees are:
i
5. To sell any property of this Common Law trust Organization,
for cash or on credit, at public or private sale; to exchange
any property for other property; to give or receive options to
purchase or acquire or dispose of property; and to determine the
price and terms of said sales, exchanges and options; the other
11 Powers of the Trustees are:
!I
i 6. To make execute contracts, proxies, leases, and sub-leases
as leasee or leasor; to grant easements, to give consents, to
make and execute loans; the other Powers of the Trustees are:
7. To borrow money for any purpose or use permitted by this
Contract and Declaration of Trust, and to pledge or mortgage
property as collateral; the other Powers of the Trustees are:
8. To take any action with respect to conserving or realizing
upon the value of any property held by this Common Law trust
Organization; to take any action with respect to legal actions,
in or out of court, brought by any party; to defend this Common
Law Trust Organization from internal or external attack; to
appear in the collective name of this Common Law Trust
Organization, in court, through an attorney, or pro-se, or both;
and to take any action with respect to foreclosures or other
changes affecting the Corpus of this Common Law Trust
Organization; and to reimburse Trustees for expenses incurred in
any of the aforesaid actions; to collect, pay, contest,
compromise or abandon demands of, to, for or against this Common
Law Trust Organization; the other Powers of the Trustees are:
9. To receive additional property of whatever nature, from
whatever source, and to add it to and co-mingle it with the
other property comprising the Corpus, principal, and income of
this Common Law Trust organization; the other Powers of the
Trustees are:
10. To enter into any transaction authorized by this Common Law
Trust Organization with fiduciaries of other Common Law Trust
Organizations, Ordinary Trust, Trust Estates, or Administrations
of Ordinary Trusts, or Trust Estates, and in such actions to
purchase property, make loans and execute contracts; the other
Powers of the Trustees are:
11. To make any distribution or division of the property or
Corpus, in cash or in kind, or both; to have unfettered
discretion in determining the domicile and location situs of
Page 0, LING STREET TRUST INDENTURE.
this Common Law Trust organization; to transfer, in whole or in
part, the corpus, assets or income, or both, without delay, to
any location or locations, and to take any other steps or
procedures elaborated upon in the Section herein entitled
"DOMICILE"; the other Powers of the Trustees are:
12. To establish out of income and credit to principal
reasonable reserves for the depreciation of tangible property,
and to amortize in whole or in part the premium of securities
either received or purchased at a premium; the other Powers of
the Trustees are:
13. To make donations to whatever churches, religious orders,
non-profit foundations or other tax-exempt non-profit
organizations at the sole discretion of the Trustees; the other
Powers of the Trustees are:
14. To have Trustees' Meetings, to keep Minutes, to make
Resolutions and to authorize affirmative actions; the other
Powers of the Trustees are:
i?
15. To receive, carry on and extend any going business or
enterprise conveyed to this Common Law Trust Organization.
i
CONSTRUCTION
THE TRUSTEES, OFFICERS, AGENTS, EMPLOYEES, or other described in
item three (3)of this Section herein entitled, "Powers of
Trustees," shall possess only such authority as awarded them
herein. Said authority is vested herein without the necessity
of resort to the courts for permission or approval of any
transaction. Authority is understood and meant to be the lawful
delegation of power by one person to another.
DOCUMENT
IT IS EXPRESSLY DECLARED that a Common Law Trust Organization is
created by this Document as a separate legal entity, and,
PROVIDED, further, it is expressly declared that this Document
does not create a partnership, or co-partnership, nor
1 association, nor corporation, nor joint-stock company, nor joint
venture.
11 RESTRICTIONS
NOTHING HEREIN CONTAINED shall be construed to authorize this
Common Law Trust Organization to issue Trust Certificates in
excess of the number herein provided, nor for a nominal value at
variance with the provisions hereof.
THE TRUSTEES SHALL NOT DIVULGE ANY TRUST BUSINESS, except only
when subpoenaed by a competent court of record having
jurisdiction in that instant matter, and then the Trustee(s)
shall provide only such information or documents enumerated
within said subpoena, PROVIDED the court's jurisdiction has been
established.
TRUST CERTIFICATES
TRUST CERTIFICATES shall be divided into one Hundred (100)
Units, in Certificate form, said trust Certificates shall be
non- assessable, non-taxable, or transferable in whole or in
part; and, PROVIDED, further, said Trust Certificates shall be
negotiable during the period of negotiation between the Creator
hereof and the Grantor(s) hereto, and, PROVIDED, further, said
Trust Certificates shall be non-negotiable thereafter. Said
Trust Certificates shall be construed to represent only a pro-
rata interest in the income of this Common Law Trust
Organization, that the Trustees may, in their sole discretion,
resolve to distribute, and to a pro-rata share of the Corpus
upon liquidation.
i
Page #4, RING STREET TRUST INDENTURE.
HOLDERS OF TRUST CERTIFICATES
A HOLDER OF A TRUST CERTIFICATE shall not have a legal or
equitable title or interest in or to the property or assets or
Corpus of this Common Law Trust Organization. Said Holders of
Trust Certificates shall not be personally liable for any act or
omission of any Trustee, or Officer, or Agent, or Employee of
this Common Law Trust Organization. Said Holder of a Trust
Certificate shall have no voice or role, whatsoever, in the
management, control, administration, or meetings of this Common
Law Trust Organization; Trust Certificate Holders shall hold
their Trust Certificates as Tenants in Common, and at the death L
of any Trust Certificate Holder, said Trust Certificate shall
immediately become null and void.
THE TRUSTEES shall thereupon issue a new Trust Certificate to a
person or persons in their sole discretion, provided, however,
that said person or persons are NOT THE GRANTOR(S) of any real
or personal property conveyed into the corpus of this Common Law
Trust Organization; and, provided, further, the total Units
issued shall not exceed One Hundred (100).
TRUSTEE LIABILITY
THE TRUSTEES shall not have limited liability, but rather, shall
be personally liable for any action taken by them severally,
jointly, or collectively on behalf of this Common Law trust
Organization, PROVIDED, however, that wherever such actions-have
been taken in good faith and with reasonable care, prudence, and
diligence, the Trustee, or trustees, performing such act, or
acts may be reimbursed by this Common Law Trust Organization for
any losses incurred, by said Trustee(s), as a result of such
act, or acts.
RESOLUTIONS
RESOLUTION OF THE BOARD OF TRUSTEES in the By-Laws or minutes
authorizing a certain thing to be done shall be evidence that
such act is within its power, nothing to the contrary in the
Contract and Declaration of Trust or Public Policy
notwithstanding. All funds paid into the Treasury of this
Common Law Trust Organization shall become an integral part of
the Corpus, and, PROVIDED, further, this Common Law trust
Organization shall have, and does in fact have, authority to
provide itself with operating funds through commercial or
private loans, directly secured by assets, or income, or both;
PROVIDED, however, that such authority is granted, in writing,
by the Board of Trustees of this Common Law Trust Organization.
INTENT
NOTHING HEREIN CONTAINED shall be construed as an intent to
evade or contravene any federal or state law, nor to delegate to
the Trustees of this Common Law Trust Organization any special
power belonging exclusively to the franchise of incorporation;
the intent of this Contract and Declaration of Trust is to
convey only the power vested in a Common Law Trust Organization
as elaborated and specified within this Contract and Declaration
of Trust and not against Public Policy. The express intent of
the Creator of this Common Law Trust Organization is to convey
to said Common Law Trust Organization certain rights, powers,
and duties pertaining to trustees in their fiduciary capacity,
and by creating this separate legal entity, the Creator hereof
has exercised a right which was preserved by Article 1, Section
10, Clause 1 of the United States Constitution.
OFFICERS AND MANAGEMENT
THE TRUSTEES MAY, in their sole discretion, nominate, appoint
and elect from among their number an Executive Trustee,
Executive Secretary, General Manager, or any other positions,
Page dt5, KING STREET TRUST INDENTURE.
consistent with a Common Law Trust Organization, they deem
necessary or expedient for proper functioning and efficient
operation and administration. Any Trustee may hold more than
one position simultaneously, their duties being such as are
usual or prescribed. The Trustees may also employ agents or
others to further the administration and purpose of this Common
Law Trust Organization.
DURATION . . . RENEWAL . . . CLOSURE
THIS COMMON LAW TRUST ORGANIZATION shall continue for a period
of Twenty-Five (25) years from the date of creation, provided,
however, that, prior to the expiration of this Contract and
Declaration of Trust, the then duly constituted Trustees, if
they so desire and believe that this Common Law Trust
organization should not be closed, may renew this Contract and
Declaration of Trust for a like or shorter period of time.
A RESOLUTION OF SAID RENEWAL shall be entered upon the Minutes,
and, in the event this Instrument is recorded, notice shall also j
be recorded in said Records office at least One Hundred Twenty
(120) days prior to the expiration hereof; and, provided,
further, should this Common Law Trust organization terminate and
close, the then duly constituted Trustees shall liquidate the
i' assets, and distribute the Corpus in a pro-rata manner to the
then lawful Holders of Trust Certificates as their contingent
-rights appear. In the event this Instrument has been recorded,
jj notice that this Common Law Trust Organization shall cease and
terminate shall also be recorded in said Record's Office; and
thereupon, the Trustees shall automatically be discharged
hereunder, PROVIDED, however, that their administration and
distribution has been made in good faith; otherwise a Court of
Equity may be invoked to review and correct any tort or error.
COMPENSATION
THE TRUSTEES shall fix and pay compensation of all officers,
Employees, or Agents in their sole discretion, and may pay
themselves such reasonable compensation for their services as
may be determined by the Board of Trustees, provided, however,
no compensation shall be paid to any Trust Certificate Holder,
as such, in their capacity as a Trust Certificate Holder.
EXPENDITURES
THE TRUSTEES of this Common Law Trust Organization are empowered
to pay all debts, bills, insurance premiums, and any other
obligations necessary to the administration, control,
continuance, maintenance, or operation of this Common Law Trust
Organization and its assets, property, or corpus, and, provided,
further, the Trustees, Officers, Agents, or Employees who incur
expenses while in performance of their duties shall be
reimbursed for said expenses by this Common Law Trust
Organization.
ADMINISTRATION
THE TRUSTEES shall regard this Instrument as their sufficient
guide, supplemented from time to time by resolutions and minutes
of the Board of Trustees, said Resolutions and Minutes to be
ratified by a majority of the Trustees, covering contingencies
as they arise and are recorded in the Minutes of their Meetings,
which are the By-Laws, Rules and Regulations of this Common Law
Trust Organization.
DISABILITIES
PAYMENTS OR DISTRIBUTIONS to a minor, or to persons under legal
disability, or to a person not adjudged incompetent, but who by
reason of illness or physical disability shall be unable to use
or disburse such payment or distribution, may have said payment
Page 46, KING STREET TRUST INDENTURE.
or distribution made by the Trustees for the assistance of such
Trust Certificate Holder in any one or more of the following
ways as in the sole discretion of the Trustees, to wit:
A. Directly to such Trust Certificate Holder;
B. To the duly qualified legal representative of such
Trust Certificate Holder, or to a Guardian, or
Guardian ad litem;
C. To a relative or friend who has care of custody of
such Trust Certificate Holder;
D. To a Trustee of this Common Law Trust Organization,
directing said Trustee to use such distributions
directly for the assistance of such Trust Certificate
Holder, or to the dependents of such Trust Certificate
Holder.
THE TRUSTEES OF THIS COMMON LAW TRUST ORGANIZATION shall be
released from any personal liability upon full and proper
payment to any of the aforelisted persons.
TRUSTEES
TRUSTEES shall not be less than one (1) in number, but may be
increased for reasons advantageous to this Common Law trust
Organization. The Trustees herein named, or their successors
elected to fill vacancies, shall hold Office, have and exercise
collectively the exclusive management and administration and
control of the property and interests without any consent of the
Trust Certificate Holders; PROVIDED, however, that the Trustees
are not entitled, in their capacity as Trustees, to share in the
distributions or-in the Corpus upon liquidation; and, PROVIDED,
also, that a Trustee may resign from Office by filing with the
Board of Trustees a written, notarized statement of such
jl resignation; and, PROVIDED, further, a Trustee may be removed
from Office by a resolution of the unanimous concurrence of all
the Trustees, when, in their opinion, said Trustee shall have
been guilty of Fraud, malfeasance in office, Gross Neglect of
Duty, or for Cause by a Mandate of a Court of Competent
Jurisdiction; and, PROVIDED, further, that in the event of
death, removal from Office, or resignation, the Board of
Trustees may appoint or elect a successor Trustee.
SHOULD THE ENTIRE BOARD OF TRUSTEES become vacant, without the
prior naming of successor Trustees within the Minutes of this
Common Law Trust Organization, a Court of Competent Jurisdiction
may then appoint one Trustee, who, in turn, may appoint other
Trustees; PROVIDED, however, should objection be filed by any of
the Trust Certificate Holders as to the Nomination or
appointment of either the Court appointed Trustee or any of the j
other nominee Trustees seeking appointment, the same shall be I
entered upon the Minutes; and, PROVIDED, further, any objection
of any of the candidates - Court appointed or otherwise - shall
bar and deprive said candidate(s) from accepting the appointment
as a Trustee of this Common Law Trust Organization.
THE SIGNING AND ACKNOWLEDGEMENT of this Contract and Declaration j
of Trust, or of appropriate Minutes of this Common Law Trust
Organization, by the new Trustee(s) shall constitute their
acceptance of this Common Law Trust Organization and of this
Contract and Declaration of Trust; and the entire title - both
Legal and Equitable - shall vest IMMEDIATELY in the new
Trustee(s) without any further act of conveyance.
PURPORT
THE PURPORT of this Instrument is to convey property to
Trustee(s) to constitute a Common Law Trust Organization,
Ij Irrevocable to the Grantor(s) herein named, and held in Fee
Simple by the Trustee(s) - IN TRUST IRREVOCABLE - and in Joint
Tenancy for the duration hereof and to provide for a sane and I
economical administration of this Common Law Trust Organization,
j
Page 1#7, ICING STREET TRUST INDENTURE.
said administration to begin at once and not to be deferred
until the death of any Creator, Grantor(s), Settlor, or Maker as
occurs when such Trust Estates are created by Last will and
Testament; the Creator, Grantor(s), Settlor, or Maker of this
Contract and Declaration of Trust preferring that the Trustee(s)
act in a Fiduciary Capacity and solely within their Rights
preserved as based upon their Common Law Rights, Privileges,
Immunities, and Custom and Usage as vouchsafed secured to
Citizens of these United States of America, and defined in
Article IV, Section 2, of the United States Constitution,
PROVIDING, the "Citizens of each State shall be entitled to all
it Privileges and Immunities of Citizens in the several States";
and Article VI, Section 2, of that Document, PROVIDING, that,
"This Constitution, and the Laws of the United States which
shall be made in pursuance thereof, . . . shall be the Supreme
Law of the Land"; and Article I, Section 10, of that Document,
PROVIDING, that, "No State shall pass any law impairing
the Obligation of Contracts"; and the Fourteenth Amendment to
that Document, PROVIDING, that, "No State Shall make or enforce
any law which shall abridge the privileges or immunities of
citizens of the United States; nor shall any State deprive any
person of life, liberty or property, without due process of the
law; nor deny to any person within its jurisdiction the equal
protection of the law". The administration of this Common Law
Trust Organization shall be amenable to judicial regulation on
occasion, and as applicable, arising under the paternalism and
protection of the Court.
ASSIGNMENT
NO INTEREST UNDER THIS INSTRUMENT shall be transferable or
assignable by any Trust Certificate Holder, nor be subject
during the life of this Common Law Trust Organization to claims
of creditors.
DOMICILE
THE TRUSTEE(S) of this Common Law Trust Organization shall have
the unfettered discretionary power to decide at all times the
location of this Common Law Trust Organization, and the location
and Situs of it's principal Office, and the assets and income
thereof, and the forum of administration, said power being
vested in the Trustee(s) and enumerated in the Section herein
entitled "Powers of Trustees" as enumerated and specified
therein.
THE TRUSTEE(S) of this Common Law Trust organization may, if
?! they, in their sole discretion decide the situation so warrants,
move the Situs, and principal office, and location, and legal
jurisdiction of this Common Law Trust Organization, without
delay, to any other State, or States, or any other Country, or
Countries of their choosing, retaining at all times the
unfettered Right and Power to remove said Situs, location, and
legal jurisdiction, either in whole or in part, back to the
State(s), or Country(ies) of origin, or any State, or States, or
Country, or Countries, and, PROVIDED , further, no change in
Trustee(s) is required, however the then current Trustee(s) may
nominate, appoint, and elect additional Trustees even though
said new Trustees may or may not be foreign nationals, or may or
may not be natural persons, banks, trust companies, or
corporations.
CREATION
ii
THE CREATOR hereby offers to bargain or exchange, in trade,
Trust Certificates in this Common Law Trust Organization,
comprising a total of One Hundred (100) Units for any and all of
the real and/or personal property of the Exchangor(s),
(hereinafter) referred to as Grantor(s), herein named.
THE GRANTOR OR GRANTORS for One Dollar and other Consideration
Page #8, KING STREET TRUST INDENTURE.
of One Hundred (100) Trust Certificate Units, the receipts of
which is hereby acknowledged, does hereby bargain, negotiate,
;convey, exchange, and deliver unto the Creator hereof certain
real and/or personal property, or both, owned by Grantor or
Grantors herein named.
THE CREATOR hereby constitutes and appoints the First Trustee to
be, in fact, a Trustee of this Common Law Trust Organization
hereby created and established. The First Trustee may appoint a
second Trustee, and together they in turn may appoint other
Trustees. The property will be immediately conveyed and
delivered unto said Trustee(s) - IN TRUST IRREVOCABLE - said
Trustee(s) to be the absolute owners, and hold both Legal and
Equitable title as Joint Tenants in Fee Simple. Said property,
real and personal, or both, and other things of value shall
constitute this Common Law Trust organization, including all j
Rights in reversion or remainder wherever situate, all of which
shall form the Corpus of this Common Law Trust Organization
hereby created and established.
FOR CONVENIENCE, the properties, real and personal, or both, may
be held in the name of the Trustee(s) - IN TRUST IRREVOCABLE -
as Joint Tenants in Fee Simple, or, in the alternative, said
properties, real or personal, or both, may be held in the
collective name of the Trustees as specified on this Contract
and Declaration of Trust.
THE NAMED TRUSTEE(S), for themselves and their Successors - IN
TRUST IRREVOCABLE - do hereby Accept the conveyance and
acknowledge the delivery of said property, together with all of
the terms of this Common Law Trust Organization, and all of the
terms of this Contract and Declaration of Trust as herein set
;forth, agreeing to Conserve, Continue, Preserve, and Improve
this Common Law Trust Organization , and to invest and reinvest
the funds and Corpus of this Common Law Trust Organization in
such manner as will increase the financial resources of this
Common Law Trust Organization, exercising their best judgment
and discretion in accordance with this Contract and Declaration
of Trust, and in accordance with the Minutes of this Common Law
Trust Organization, making such distributions of portions of the
proceeds and incomes as in their sole discretion, and in
accordance with the Minutes; and, upon final liquidation
distributing the assets to the existing trust Certificate
Holders as their contingent Rights may appear; and in other
i; respects administering said Common Law Trust Organization in
Good Faith, strictly in conformity hereto - SO HELP THEM GOD.
Page df10, KING STREET TRUST INDENTURE-
accepted the Grantor's Property(ies) as an equal exchange for
the One Hundred (100) Trust Certificate Units in this Common Law
Trust Organization.
Cre for Date
STATE OF )
ss.
COUNTY
On this day of /' 19 before me,
the ,undersigned, a Notary Public in and for the State of
personally appeared James
iril7n.; ,
Barry, tome known to be the identical person named in and who
executed the foregoing Acceptance and acknowledged the same to
be his/her voluntary act and deed./,,
-?+toar?-?ublic (Seal)
+ r la r ??
U;,i " f r? r,I 11 ,rl
My Commission Expires
3. THE CREATOR of thisirContr.act andDeCi.aration of Trust hereby
" appoints Andrew Earp as the First Trustee of this Conmon Law
Trust Organization, under no obligations or prior arrangements
to the said Trustee. The Appointment as Trustee, together with
the responsibilities, obligations, and duties is hereby
ACCEPTED.
Date:
STATE OF
COUNTY OF
Cry for
First Trustee
)
ss.
On this day of :-C 19 before me,
the undersigned, a Notary Public in and for the State
of personally appeared James
Barry andiAndrew Earp, to me known to be the identical persons
named in and who executed the foregoing Acceptance and
acknowledged having the foregoing as their voluntary act. and I
deed.
My Commission Expires_
4. BY THE POWER VESTED 1.n r the First TriiStee, and pursuant to
the Contract and Declaration of Trust, the First Trustee
appoints James Barry to be the Second Trustee of this Common Law
Trust Organization. BY THE SIGNATURES appearing below the
appointment is accepted, together with the responsibilities,
obligations, and duties pertaining thereto.
Date:
First Trustee
j Second Trusts
STATE OF J )
ss.
COUNTY OF ()0d; On this ,r r day of 19 before me,
i
Page 1,'12, KING STREET TRUST-INDEN=RE i
my commission Expires
We, Andrew Earp and James;,Barrg,' ,do hereby acknowledge our
Acceptance as Trustees of this Common Law Trust Organization,
!! and PLEDGE OUR FAITHFUL PERFORMANCE of OUR DUTIES and
OBLIGATIONS.
Date:
First Trustee
r?
Second Truste
STATE OF //; )
ss.
t COUNTY OFD-?•1,?lr''r )
On this i day of 19 before me,
the undersigned, a Notary Public in and for the State of
personally appeared Andrew Earp
and James Barry, to me known to be the identical persons named
in and who executed the foregoing and acknowledged that they
executed the same as their voluntary act and deed.
4)
Notary Public ;Seal)
My Commission Expires I --'
MM =1
N,1JN UTES
SPECIAL MEETI'I`rG OF THE. BOARD OF TRUSTEES
OF
King Street Trust
On g ; \ V9, a00 a A meeting of the Board of Trustees of King Street Trust
was held and the following was affirmed and ratified, viz:
The Executive Trustee, Andrew Earp, acting as Chairman, was present and constituted all
of the current members of the Board of Trustees for King Street Trust
The first order of business to come before the meeting was the appointment of Harold Forney
to the position of Successor Trustee of King Street Trust .
It was decided by the Trustee/Chairman that Harold Forney is hereby appointed to the
position of Successor Trustee of King Street Trust.
The second order of business to come before the meeting was the resignation and removal
of Andrew Earp from the position of First Trustee of the King Street Trust Trust.
Pursuant to Paragraph 14 of the Trust Indenture, Andrew Earp, First Trustee, having
appointed Harold Forney to the position of Successor First Trustee of King Street Trust, hereby
resigns from the position of Trustee of King Street Trust.
Said Resignation does not take effect until Harold Fonley has accepted the position of
Successor First Trustee, as evidenced by his signing of the Acceptance Minute.
There being no further business coming before the meeting, the mting adjourned.
(rev- ?'
Andrew Earp. T:uste
fitness
DOCUMENTATION OF THE ACCEPTANCE
OF APPOINTMENTS
FOR
King Street Trust
On ? \ i `? , 20c;),_ the undersigned does hereby accept and
acknowledge the appointment of the position of First Trustee to King Street Trust, pursuant to
the resignation of the existing Trustee, as documented in Minutes attached. I understand and
accept the duties of and shall adhere to and be bound by the Trust Indenture and the subsequent
Minutes of the Trust.
Harold Forney, First
STATE OF
COUNTY OF Cs-,, -.?,?
BEFORE ME, the undersigned authority, duly commissioned and qualified, on this day,
Harold Forney, known to me to be the person described in and who executed the above; and
being by me first duly sworn, did acknowledge to me that he executed the said instrument as his
free act and deed, for the uses, purposes, consideration and in the capacity therein stated.
SUBSCRIBED, AFFIRMED TO and ACKNOWLEDGED before me on
NOTARIALSEAL
E
iiIIELYIPI S. BEAM, Notary Puft
? ??HopeWl Up., CumWand County
i Commission Expires October 1, 2005
`"'}` -
Notary Public --
jan
' Y 7 7
Department of the Treasury - Internal Revenue Service
Forml 668 (Y)(c)
Mop. 4ber 20001 Notice of Federal Tax Lien
Area; Serial Number For Ooontl Uss b Recording Office
EML BUSINESS/SELF EMPWYED AREA #3
Lien U it Phone: (412) 395-5265
-
230180284
!= TL-
no. 01• S?rJ.10
As ovided by section 6321, 6322, and 6323 of the Internal Revenue
Cod we are zMag a eadce that taxes (Including Interest and penalties)
have been assessed apinst the faflo ring?named taxpayer. We have allade n
Ad. s 900
a demand for paymet of ebb liability, but It remains unpaid. Therefore
,
there` Is a pen in favor of the United States on all property and dlglm to
x"31 y
property beloeghlg to this taxpayer for the amount of these taxes, and
addidonW pwalldes, interest, and costs that may accrue. , i1710 -=-
Name of Taxpayer TROY A BEAM
Residence 401 SFlIPPENSBURG RD '==
SHIPPENSBURG, PA 17257-8617
IMPORTAM RELEASE INFORMATION: For each assessment listed below " i
,
unless notice of the lien is refiled by the date given in column fey, this notice shell,
on the day following such date, operate ens a certificate of relesse as defined
in IRC 63264a).
Kind of Tax Tax Period
Ending
Identifying Wzmber Date of
Assessment Last Day for
g Unpaid Ballmce
of Asses'smen
a b c d e f
1040 12/31/1992 187-56-2949 10/04/1993 11/03/2003
1040
i
I
t
i
i
l
t
I
I
I 12/31/1992 187-56-2949 07/26/1999 08/25/2009 19291.18
Place of Filing
Prothonotary Tote! $
Cumberland County 19291.18
Carlisle, PA 17013
This
the
was prepared and signed at
PITTSBURGH, PA
24th day of September 2001
, on this,
Signature , Title
Revenue officer 23-01-1441
for D.IZMUDZIN (717) 221-3490
(NOTE: Certificate of affieer authorized by law to take acknowledgment is not essential to the validity of Ratite of Faclasubillill --
Rev. Rul. 71-466, 1971 - 2 C.B. 409)
Part 1 . Kept By Rewtdlas Office Form 669(YN ? y
i ? ?
J-r. 31 11 12:27 P-13
-T - - 499
. Department of the Treasury - Internal Revenue Service
form
tR
O a (y)(0
b
2000
Notice of Federal Tax Lien
sv.
c o
er
)
Area: Serial Number For optional Use by Recording Office
SMAL
Uen U :BUSINESS/SELF EMPLOYED AREA #3
it Phone: (412) 395-5265
230180286
71e, t) S 7J ?TL
As pr ovided by section 6321, 6322, and 6323 of the Internal Revenue
Cod we an *Ing a notice that taxes (induding interest and penalties)
have been assessed apinst the folowing-named taxpayer. We have made A!. 119.00 A
a d for payment of this IiabiSty, but It remains unpaid. Therefore, /v
diet Is alien in favor of the United States on al property and rights to
r
m Y
prop belonging to tip taxpayer for the amount of these taxes, and
anal penalties, Interest, and costs that may accrue. ` 11 V GY
Name ¢f Taxpayer TROY A & DEBBIE K BEAM
Reside ice 401 SHIPPENSBURG RD
SHIPPENSBURG, PA 17257-8617
IMP
l RTA3IT RELEASE INFORMATION: For each asses6ment listed below,
is
i
f
un
e not
ce o
the lien Is ref ed by the date given in column to), this notice shall,
on t
he day following such date, operate as s certificate o1 release as defined _
in IR C 6325(a). - ; .•
Kind
I Taos Tau Period
Endin
Id
dif
i
N Date of
A Last Day for u4mm r&IiD0!
g en
y
ng
umber ssessment Refilling of Assesrasent
a b c d e
1040
4 12/31/1993 187-56-2949 09/12/1994 10/12/2004
10
0 12/31/1993 187-56-2949 11/13/1995 12/13/2005 18780.52
1040 12/31/1993 187-56-2949 07/26/1999 08/25/2009
1040 12/31/1994 187-56-2949 09/04/1995 10/04/2005
1010 12/31/1994 187-56-2949 07/26/1999 08/25/2009 42071.36
10 0
l
i
i
i
i 12/31/1995 187-56-2949 07/09/1999 06/08/2009 588477.42
Place ofj Fining
Prothonotary
Cumberland County
Carlisle, PA 17013
Total $
This notice was prepared and signed at
P=TTSBURGH, PA
the 124th day of September 2001
Signature Title
' Revenue Officer
for D! ZLKUDZIN (717) 221-3490
t1WTE: Certificate of officer authorized by Nw to cake scknewledgmem is not essential to the validity of Notice of
Rau1. Rul. 71-456,1971 - 2 C.B. 409) Form 668(
Pm 1 -Kept By Ra?rdlo8 Office
649329.30
on this,
23-01-1441
Jan 31 4' 1 '7:27o
f
1672
Rw ..?..ww-1 wl .Lw T- !? _t n_ A_
Form 6?
(Rev
Feh ty/`c/
rv 2M41 «?? _... ?... _. -.._ .. _.... _. f . ..v. ..... ..v. v..v.. vv.IVV
Notice of Federal Tax Lien
.
Arse: Serial Number For Optional Use b Records Office
SMALL
Lien Uni ASncEss1ssLP EMPLOYED AREA #2
Phone: (Boo) 913-6050
294376706 rlt dD
As ip ? by section 6321, 6322, and 6323 or do internal idwenue ryt, S(. ?.J
Code, are Aft a notice that taus (kiciuding interest and penalties)
have assessed asst d w fOiI0ll hWean sed taxpayer. We have made ?t c c„ / 7 9 o 4,3
a d for payment of this liability, but It ranalns unpaid, Therefore,
there a Nast In favor of the Untied States on ail pngmty and don co ?? G O
pr%mA y belong to this tairayer for N1e amomic of these axes, and
at[416 d peoaldes, Interest
sad casts that essay accrfse
,
.
Name of Taxpayer TROY A BEAM
Residenc e 401 SHIPPENSBURG RD j ?rr7
N
SHIPPENSBURG, PA 17257-8617
o -<
iiK)}'O
l ANT RELEASE RMRWT10* For each assessment gated billow,
f
i
Il
ff
b
i
I
d
un
ess cs o
t
the
an is ra
ate g
led
y the
ven
n cokunn (a), this notice shell,
on the day Wowing such date, operate as a certificate of release as defined
in IRC 0325(a).
T R Last __
5W Nallaaft
a
KW of Tax i id=Wylna Nmsber sseessimmit M d
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i 12/31/1998 XXX-XX-2949 03/06/2006 04/05/2016 642967.28
Place of Filing
Prothonotary
Cumberland County Total $ 1841055.50
Carlisle, PA 17013
This notice was prepared and signed at DE'T'ROIT, MI , on this,
the 31st day of may 2006
_ -
Signature 1 {? u. ?/,?,rf,,ruf ?e OFFICER 22-09-4041
for DENi3I3' ZMMZIN (717) 221-3490
(MOM Certltieete of officer authorized by law to take acknowledgment is not essential to trte validity of Notice of Fede
Rev. F4 71-464,1971 - 2 C.B. 409) ,r
Form 6"(1f)(t)
fare t - Kepc By IRaoordtte OBfoe CAT.
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Jan, 3" " 1 ' 2:2So
717-755-7581 e.18
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Form Department of The Treasury - Internal Revenue Service
Fo ? ¦
(Re,.1°1 > Notice of Federal Tax Lien 0q- Mi
p 6npioyad - Area 2 J??Number
Smaf1 Bus ess / Se For Opttanel lls. by itscorrlrng OWN
As by+ sections sm, 6322, and 6323 of the Internal Revenue Code, we are
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on all and dghft to property balongfing to this taxpayer for the amount of a 35 3 3 W
these and additional panaMies, irrleraat, and costs that may swrua
Name of Tixpayar
KING STREET TRUST AS NOMINEE ANWOR
ALTE J EGO OF TROY A. BEAM rte' Ti
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401 S PPENSBURG RD. r'-
SHIPP i NSBURG, PA 17257 a ;. •. _ . ::; .:
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IMPORTAN? RELEASE INFORMATION: For each assessment tested below. unless rI of ? a7
uen is reifled by the date ghm in column (a). ft notfoe steal, on the day blowing auch date,
as a outilcate of release as debned in IRC e
Kind of I €ax Tax Period Ended identifying Number Deb of Leat Day for Unpaid Bdanos
(a) I (b) W Asse?stnent RaMng of Aseeganent
1 12131!1996 XKK-XX 2849 03M006 04/0 M16 $559.854.67
1040 12/3111997 XKX-roc-2949 03/0612006 0410512016 $W80M.05
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THIS NOTICE OF FEDERAL TAX
LIEN SPECIFICALLY ATTACHES TO T
HE PROPERTIES
LOCATED AT 324 1
KING STREET AND 436, 440, 442 AND 444 E. KING STREET, SHIPPENSBURG, PA 17257
i -
Place of Rflinp
PROTHOOOTARY Total
$1,(341,102 00
CUMBERLAND COUNTY
CARLISLE, PA 17013
This notice tree prepared artd signed at HARRISBURG, PA, on this, the„, day of oemkL, 2009.
Situro
ntle
DENNIS P ZMUDZIN, ?t -Ott 1820 REVENUE OFFlCER Phone # - (71
7)777-9624
(MOTE:CB+srdeaAli/olli:stealhorimdbylaw fo&" aoiafodpvrmrhnofeawrWUro VW vaAdpyo/Nall:as/FSdira/78xNOrtArv.Rul.7r•IQB 1971-2G8
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07
SHERIFF'S OFFICE OF CUMBERLAND COUNTY
Ronny R Anderson F ILp U-0F I I-,ZE
Sheriff THE , R0TH0N01-i% i`
Jody S Smith 201 1 JUL 26 AFB 8: ( 1
Chief Deputy
Richard W Stewart CUMBERLAND CUU '. I"
Solicitor PENNSYL1/A iA
King Street Trust Case Number
vs. 2011-5537
United States of America Department of Treasury SHERIFF'S RETURN OF SERVICE
07/12/2011 Ronny R. Anderson, Sheriff who being duly sworn according to law states that he made a diligent search
and inquiry for the within named defendant, to wit: United States of America Department of Treasury, but
was unable to locate them in his bailiwick. He therefore deputized the Sheriff of Dauphin County,
Pennsylvania to serve the within Complaint and Notice according to law.
07/15/2011 02:35 PM - Dauphin County Return: And now July 15, 2011 at 1335 hours I, Jack Lotwick, Sheriff of
Dauphin County, Pennsylvania, do hereby certify and return that I served a true copy of the within
Complaint and Notice, upon the within named defendant, to wit: United States of America Department of
Treasury by making known unto Naomi Losh, Legal Assistant for The United States of America
Department of Treasury at 228 Walnut Street, Harrisburg, Pennsylvania 17108 its contents and at the
same time handing to her personally the said true and correct copy of the same.
SHERIFF COST: $37.00
July 21, 2011
SO ANSWERS,
RON R ANDERSON, SHERIFF
cv-y, , , oft ?r
to,
PETER SMITH
United States Attorney
JOHN A. DICICCO
Principal Deputy Assistant Attorney General
a lw?.?
arc [WHONOTAR
?v11 Ccr 29 AM 10: 19
' !Ms nnop COUNTY
'??^?h5YLVAlt1A
DANIEL J. HEALY (DC 476233)
U.S. Department of Justice, Tax Division
Post Office Box 227, Ben Franklin Station
Washington, D.C. 20044
'Telephone: (202) 305-3402
KING STREET TRUST
12 Carroll Street, #132
Westminster, Pa 21157
COURT OF COMMON PLEAS
CUMBERLAND COUNTY
Plaintiff,
V.
Civil No. 11-5537
UNITED STATES OF AMERICA
DEPARTMENT OF TREASURY
228 Walnut Street, Rm 620
Harrisburg, Pa 17108
Defendant.
MOTION TO VACATE DEFAULT JUDGMENT
The United States of America moves, under Rules 208.1, 208.2 and 208.3 of the
Pennsylvania Rules of Civil Procedure and Local Rule 208.3, to vacate the default
judgment entered in this case on or about December 5, 2011, that declares that the
United States' tax liens against the plaintiff, King Street Trust, and its settlor, Troy
Beam, do not attach to certain real property. The grounds for this motion, as more fully
set forth in the accompanying brief, are as follows:
(1) Troy Beam was convicted of willfully evading payment of his tax liabilities
and failing to file tax returns for numerous years, including the year when he
transferred the subject property to the plaintiff trust;
(2) Plaintiff filed this quiet title action naming the United States as defendant. But
plaintiff failed to properly serve the United States under 28 U.S.C. § 2410, which is the
only waiver of the United States' sovereign immunity to be named in a quiet title
action;
(3) Plaintiff failed to properly serve the notice of default that improperly named
the Internal Revenue Service as the party against whom judgment had been entered.
(4) Under Pennsylvania's rules of service, the notice of default was improperly
served;
(5) Additionally, the United States can demonstrate that the default judgment
should be reopened, because it acted promptly once it became aware of the default, has
a meritorious defense, and the delay was caused by plaintiff's repeated improper
service.
In support of this motion, the United States submits a brief, a rule to show cause
and a proposed order.
//
i
2
Dated: December 28, 2011
PETER SMITH
United States Attorney
JOHN A. DiQCCO
PrincippOp` uty As?-?Jistart
ttorney General
DANML J. HEALY f
Trial Attorney/Wax Divisio?
U.S. Department of Justice
Post Office Box 227
Ben Franklin Station
Washington, D.C. 20044
Tel.: (202) 305-3402
Fax: (202) 514-6866
E-Mail: daniel.j.healy@usdoj.gov
3
PETER SMITH
United States Attorney
JOHN A. DICICCO
Principal Deputy Assistant Attorney General
DANIEL J. HEALY (DC 476233)
U.S. Department of Justice, Tax Division
Post Office Box 227, Ben Franklin Station
Washington, D.C. 20044
Telephone: (202) 305-3402
KING STREET TRUST
12 Carroll Street, #132
Westminster, Pa 21157
COURT OF COMMON PLEAS
CUMBERLAND COUNTY
Plaintiff,
V.
Civil No. 11-5537
UNITED STATES OF AMERICA
DEPARTMENT OF TREASURY
228 Walnut Street, Rm. 620
Harrisburg, Pa 17108
Defendant.
BRIEF IN SUPPORT OF THE
UNITED STATES' MOTION TO VACATE JUDGMENT
The United States seeks to vacate a default judgment that was entered against the
Internal Revenue Service (Service). The plaintiff trust is controlled by a convicted felon,
who was found guilty of willfully attempting to evade the payment of his assessed tax
liabilities. He filed this case, in which all service has been defective, in his continued
effort to evade paying his tax liabilities.
ISSUES
1. Plaintiff, King Street Trust (King), filed this action to quiet title to certain real
property held in its name. Specifically, it sought a declaration that it holds that real
property free and clear of any Federal tax liens that attached to the property. Although
King failed to identify the statute, it sought relief against the United States under 28
U.S.C. § 2410. Under section 2410, to properly serve the United States a plaintiff must
serve process to (1) the United States Attorney for the district in which the action is
brought, and (2) the Attorney General of the United States. Plaintiff does not even claim
that it served the United States Attorney General. Is the default order void because the
Court lacked personal jurisdiction over the United States?
II. Section 2410 also requires that the United States, not its agencies, be named as
defendant. While it is not clear who the plaintiff names in the caption of the complaint,
the notice of default states judgment was specifically entered against the Internal
Revenue Service. Section 2410 does not provide for such relief. Is the default order void
because the Court lacked personal jurisdiction over the Internal Revenue Service"?
111. Similarly, King mailed a notice of default to a Department of the Treasury
office on the sixth floor of a Federal building, at 228 Walnut Street, Room 620,
Harrisburg, Pennsylvania 17108. Entry of default judgment requires a defendant first be
served with a letter giving notice of the default 10 days before default is entered. Is the
default order void because the default judgment process was improperly abridged?
-2-
IV. Pennsylvania law provides that a default judgment may be reopened if the
movant demonstrates: (1) a prompt filing of a petition to open the default judgment; (2)
a meritorious defense; and (3) a reasonable excuse or explanation for failure to file a
responsive pleading. The United States satisfies these requirements, namely, the United
States acted with reasonable promptness despite defective service, has a meritorious
defense to the complaint, and the delay in this case was caused by plaintiff's failure to
properly serve any of the filings in this case. Should the default order be reopened?
STATEMENT OF FACTS
On Mav 4, 2011, Troy Beam was convicted of, among other things, willfully
evading his tax liabilities from 1992-1998 and for willfully failing to file tax returns from
2003 to 2006. At that time, he owed the United States in excess of $1.8 million in tax
liabilities. (See Criminal Docket no. 1:CR-10-00047 (USDC M.D. Pa.), entry 225 (Verdict
Form).) On July 11, 2011, he filed this case in the court of Common Pleas for
Cumberland County.
According to the plaintiff's own return of service, on July 15, 2011, the Sheriff of
Dauphin County, Pennsylvania delivered a copy of the complaint and notice in this case
to Naomi Losh, at the United States Attorney's on the second floor of the Federal
building at 228 Walnut Street, Harrisburg, Pennsylvania. No service was made on the
United States Attorney General. (See Docket in this case.)
Also according to the plaintiff's own Affidavit of Service of Notice of Default by
snail, plaintiff's counsel mailed a copy of a notice to the United States Department of the
-3-
Treasury at 228 Walnut Street, Room 620, Harrisburg, Pennsylvania. That office had not
previously been served with any documents relating to this case. (Id.)
On or about December 5, 2011, the Court entered default judgment against the
United States, awarding plaintiff King sole right, title and interest in the two parcels of
property identified in the complaint, free and clear of any United States tax lien..
ARGUMENT
First, plaintiff failed to serve the United States Attorney General at all. Second,
plaintiff sought judgment against the Internal Revenue Service, not the United States.
Third, plaintiff failed to serve the notice of default properly. Fourth, even assuming all
service was proper, the default should be reopened. Even though plaintiff trust alleges
it received the property from Troy Beam for no consideration three years after Beam
began willfully evading his tax liability, the Court has entered an order that the
property was transferred free and clear of any tax liens.
THE DEFAULT ORDER DISALLOWING THE PROOF OF CLAIM IS
VOID AND MUST BE VACATED AS A MATTER OF LAW
This court has the power to rescind an order within 30 days from issuance. Pa.
C.S.A. § 5505. Moreover, orders issued by a court as to parties over which it has no
jurisdiction are considered null. DeCoatsu?orth z?. Jones, 536 Pa. 414, 639 A.2d 792 (1994)
("a judgment or decree rendered by a court which lacks jurisdiction of the subject:
matter or of the person is null and void and is subject to attack by the parties in the
same court or may be collaterally attacked at any time."). "[I]t is never too late to attack
a judgment or decree for want of jurisdiction. That question is always open." In Re
-4-
Siinpson's Estate, 253 Pa. 217, 225, 98 A. 35, 38 (1916). "Such a judgment is entitled to no
authority or respect, and is subject to impeachment in collateral proceedings at any time
by one whose rights it purports to affect." Moskovoitz's Registration Case, 329 Pa. 183,190,
196 A. 498, 502 (1938). "The want of jurisdiction over the subject matter may be
questioned at any time." In Re Paterson's Estate, 341 Pa. 177, 180, 19 A.2d 165, 166 (1941).
It is "well settled that a judgment or decree rendered by a court which lacks jurisdiction
of the subject matter or of the person is null and void and is subject to attack by the
parties in the same court or may be collaterally attacked at any time." Coin. ex rel.
Hoa,ard z,. Hoa,ard,138 Pa. Super. 505, 508,10 A.2d 779, 781 (1940).
Even where a court does have jurisdiction over the parties, a default judgment
may be reopened. A default judgment may be reopened when the moving party
establishes three requirements; (1) a prompt filing of a petition to open the default
judgment; (2) a meritorious defense; and (3) a reasonable excuse or explanation for
failure to file a responsive pleading. Balk v. Ford Motor Co., 285 A.2d 128,130 (Pa. 1971).
However, where the equities warrant opening a default judgment, the Superior Court
will not hesitate to reverse the denial of a petition to open. Aquilino z,. Pliila. Catholic
Arclidiocese, 884 A.2d 1269,1280 (Pa. Super. Ct. 2005); Miller Block Co. v. U.S. Nat. Bank,
567 A.2d 695, 699-70 (Pa. Super. Ct. 1989) ("Where some showing has been made with
regard to each part of the test... the court should consider each part in the light of all of
the circumstances and equities of the case.")
-5-
"A petition to open or strike a judgment is addressed to a court's equitable
powers." Sklar v. Harleysville Ins. Co., 526 Pa. 617, 622-23, 587 A.2d 1386,1389 (1991).
L The Default Judgment Is Void Because the Court Lacked Jurisdiction
Over the United States
It is well-settled that the United States is immune from suit, unless its sovereign
immunity has been waived. Kentucky v. Graham, 473 U.S. 159,165-67 (1985); Lehman v.
Nakshian, 453 U.S. 156,160 (1981); United States v. Testan, 424 U.S. 392, 399 (1976); United
States v. Shou" 309 U.S. 495, 500-01 (1940). It is also fundamental that where the
sovereign has waived immunity, no suit can be maintained unless it is in exact
compliance with the terms of the statute under which the sovereign has consented to be
sued. United States v. Nordic Village, Inc., 503 U.S. 30 (1992); United States Z). King, 395 U.S.
1, 4 (1969);. United States v. Sherzoood, 312 U.S. 584, 596 (1947). Waivers of sovereign
immunity cannot be inferred and must be explicit and strictly construed in favor of the
United States. Cndjoe ex rel. Cudjoe v. Department of Veterans Affairs, 426 F.3d 241, 246
(3d Cir. 2005); Gandy v. United States, 234 F.3d 281, 283 (5th Cir. 2000); Thompson v.
Kennickell, 797 F.2d 1015,1026 (D.C. Cir. 1986) (holding that sovereign immunity cannot
be waived by implication), cert. denied, 480 U.S. 905 (1.987).
An action to quiet title as to a United States lien can only be maintained under 28
U.S.C. g 2410. "Once the United States acquired an interest in or a lien upon the real
estate, such interest or lien could not be extinguished except by proceeding under §
2410." United States v. County of Richland, 500 F. Supp. 312, 316 (D.S.C.1980). Prior to the
enactment of § 2410, and related statutes waiving sovereign immunity for the United
-6-
States to be named in actions to quiet title, the United States was immune to those suits.
Pocono Pines Corp. v. Pennsylvania Game Comm'n, 464 Pa. 17, 23, 345 A.2d 709 (1975).
A tax lien of the United States may be divested under local law only in the
manner prescribed by 28 U.S.C. § 2410 or 26 U.S.C. § 7425. Section 2410
applies when the United States is named as a party in a civil action to
quiet title ...
21. H. and R. S. Coal Corp, v. United States, 461 F. Supp. 752 (D.C. Pa. 1978).
"J it is a] well-settled rule that Congress may impose conditions upon a waiver of
the Government's immunity from suit. See e.g., Soriano v. United States, 352 U.S. 270, 276,
[], where we added that these protective conditions 'must be strictly observed and
exceptions thereto are not to be implied.' United States v. Brosnan, 363 U.S. 237, 246[]."
United States v, John Hancock Mut. Life Ins. Co., 364 U.S. 301, 306(1960).
Section 2410 contains a condition to its waiver of sovereign immunity. It requires
service on the United States in a specified manner. A plaintiff must not only serve
process on the United States Attorney for the district in which the action is brought, but
must also provide service "by registered mail, or by certified mail, to the Attorney
General of the United States at Washington, District of Columbia." 28 U.S.C. § 2410(b).
As evidenced by plaintiff's own return of service, it did not serve the Attorney
General at all. (See the docket in this case.) Accordingly, service was never effected and
the Court never obtained jurisdiction over the United States.' Similarly, the United
' That the complaint: was delivered to the second floor of a federal building did
not effect service. United States v. Rockland Trust Co., 860 F. Supp. 895 (D. Mass. 1994)
(constructive notice of quiet title action did not effect service).
-7-
States' 60-day period to answer or otherwise respond to the complaint never
commenced.
The rules setting forth the requirements for properly serving the United States
and its agencies are mandatory. In re J.B. Winclzells, Inc., 106 B.R. 384, 395 (Bankr. E.D.
Pa. 1989); Matter of Norris, 90 B.R. 424,427 (Bankr. D. Neb. 1988). These service
requirements are "not a technical exercise or a nuisance to be inflicted upon the private
bar in bankruptcy litigation," but instead are supported by a long-standing policy of
ensuring that notice of litigation in which the United States is a party is directed to the
department charged with supervising such litigation. In re Morrell, 69 B.R. 147,149-50
(N.D. Cal. 1986). Additionally, the failure to serve a defending party properly results in
lack of jurisdiction over such party. Ecclesiastical Order of the Ism of Am, Inc. v. Cltasin,
845 F.2d 113, 116 (6th Cir. 1988); see also Micklus v. Carlson, 632 F.2d 227, 299 (3d Cir.
1980); Rabiolo v. Weinsteain, 357 F.2d 167,168 (7th Cir. 1966); Read v. Ulmer, 308 F.2d 915,
917 (5th Cir. 1962); Yox v. Durgan, 298 F. Supp. 1365,1366-1367 (E.D. Tenn. 1969); In re
FCM Corp.,. 1987 WL 364456 (S.D. Fla. 1987); In re Smitli,142 B.R. 862,865 (Bankr, E.D.
Ark. 1992); United States v. Oxylance Corp., 115 B.R. 380,381 (Bankr. N.D. Ga. 1990). This,
in turn, renders a court order addressed to such a party void. Aetna Bus. Credit, Inc, v.
LIniversal Decor & Interior Design, Inc., 635 F.2d 434, 435 (5th Cir.1981).
Therefore, the default judgment declaring the United States' tax liens do not
attach to the property at issue is null and void because it was entered without personal
jurisdiction over the United States. Therefore, it should be vacated.
-8-
II. The Default Judgment Is Void Because the Court Lacked Jurisdiction
Over the Internal Revenue Service
As explained above, Congress designed a limited waiver of sovereign immunity
to permit parties to name the United States in actions to quiet title in state or Federal
court. 28 U.S.C. § 2410. That waiver is specific and only permits the United States to be
named as a party. 28 U.S.C. § 2410(b) (stating "the United States may be named a party
in any civil action or suit in any district court, or in any State court having jurisdiction
of the subject matter")
While plaintiff named "United States of America, Department of Treasury," the
notice of default judgment states that judgment has been entered against only the
"Internal Revenue Service." As the Court lacks personal jurisdiction over the Internal
Revenue Service to enter such a judgment, because there is no waiver of sovereign
immunity as against the Internal Revenue Service, it is null and void.
III. The Default Judgment Is Void Because Plaintiff Failed to Serve the
Notice of Default on the United States
Pennsylvania's Rules of Civil Procedure require specific notice before a default
judgment may be entered. To obtain a default judgment under Pa. R.C.P. 1037, a party
must have provided notice under Pa. R.C.P. 237.1, which states:
(2) No judgment of non pros for failure to file a complaint or by default for
failure to plead shall be entered by the prothonotary unless the praecipe
for entry includes a certification that a written notice of intention to file
the praecipe was mailed or delivered
(ii) in the case of a judgment by default, after the failure to plead to a
complaint and at least ten days prior to the date of the filing of the
-9-
praecipe to the party against whom judgment is to be entered and to the
party's attorney of record, if any.
Pa. R.C.P. 237.1 (a)(2).
Here, according to plaintiff's affidavit of service, it mailed the notice of default to
the sixth floor office at 228 Walnut Street, which is an Internal Revenue Service office
(228 Walnut Street, Room 620, in Harrisburg Pennsylvania). As explained above, the
Internal Revenue Service is not the named party in this case. Further, the Internal
Revenue Service cannot be the named party in this case under section 2410. Plaintiff
failed to mail the notice of default to the United States Attorney's office. Accordingly,
the plaintiff's notice was defective.
Thus, even assuming plaintiff's initial service of process was proper, plaintiff's
service of the notice of default was improper. Accordingly, the default judgment should
be vacated.
IV. The Default Judgment Should Be Reopened
Ignoring all of the jurisdictional defects and improper service, the Court should
still reopen the default judgment. The United States can demonstrate the three elements
necessary to reopen the default: (1) a prompt filing of a petition to open the default
judgment; (2) a meritorious defense; and (3) a reasonable excuse or explanation for
failure to file a responsive pleading. Balk z,. Ford Motor Co., 285 A.2d 128, 130 (Pa. 1971).
First, the United States acted promptly. The default judgment was entered less
than 30 days ago. Despite that the notice of default was improperly served on the
Internal Revenue Service, the Department of Justice, Tax Division, in Washington, DC
-10-
has been able to respond to the default in less than 30 days, the period set forth in Pa.
C.S. A. § 5055. The initial service of process not only failed to serve the United States
Attorney General in Washington, DC, it was never corrected. Because the Tax Division
is located in Washington, DC and is the division designated to handle this case, the
plaintiff's failed service was particularly harmful in causing the delay in this case. By
improperly serving the complaint in only the local United States Attorney's office, the
plaintiff never set in motion the ordinary mechanisms used to alert the proper litigating
unit in Washington, DC. Nonetheless, in less than 30 days from the entry of default, the
United States has filed this motion to vacate so that the merits of this case may be
litigated.
Second, the United States has a meritorious defense to the complaint. The
complaint alleges, among other things, that the two parcels of real property at issue
were each transferred by Troy Beam and his wife, for $1.00, to a trust they created. They
created that trust and transferred those properties in December 1995, over two years
after the United States began assessing tax liabilities against Troy Beam. (Compare
Compl. Exs. A, B, C, and D.) On May 4, 2011, Troy Beam was convicted of willfully
evading his tax liabilities in 1992, 1993, 1994 and 1995 (as well as in 1996-1998 and
wilfully failing to file returns in 2003-2006). (See Criminal Docket no. 1:CR-10-00047
(IUSDC M.D. Pa.), entry 225 (Verdict Form).) In that criminal case, Troy Beam stipulated
to mane of the documents that concern plaintiff King Street Trust, and was found guilty
of evading his tax liabilities. (Id. at entries 158,159,160 (stipulation as to documents).)
- 11 -
Plaintiff King was one of the instruments Troy Beam used to evade his tax liabilities for
decades. This action is a continuation of his ongoing attempts to evade taxes. The
United States will demonstrate that the transfers of the real property were fraudulent as
to Beam"s creditors and/ or were to King as his nominee or alter ego.
Third, the United States' delay in responding was reasonable. The default was
not the result of the United States' conduct, rather it was plaintiff who repeatedly failed
to serve the complaint and the notice of default properly. The improper service never
even established jurisdiction over the United States. Moreover, there is no prejudice to
plaintiff. It has neither expended efforts in litigating this case nor relied on this case in
the criminal proceeding of Troy Beam. He was convicted before plaintiff filed this case
and will not be sentenced until January 13, 2012.
Additionally, Federal rules provide that the United States may not be subjected
to default without a proffer of evidence supporting the judgment. The rationale is that
"taxpayers at large should not be subjected to the cost of a judgment entered as a
penalty against a government official which comes as a windfall to the individual
litigant." Alameda v. Secretary of Health & Welfare, 622 F.2d 1044,1047 (1st Cir. 1980);
Carroll v. Secretary of Health; Edztc. & Welfare, 470 F.2d 252, 256 (5th Cir. 1972). It is
respectfully submitted that the same rationale applies here, where plaintiff not only
seeks a windfall judgment at the expense of all taxpayers, but seeks it in order to
illegally evade payment of Beam's taxes.
-12-
The only practical relief available is vacation of the default judgment, The United
States requests that a date be set for its answer to be filed and served.
CONCLUSION
Based on the foregoing, the default judgment entered against the United States
on or about December 5, 2011 in this action should be vacated because it is null and
void or, alternatively, should be reopened, and a date should be set for the United
States to serve its answer, together with such further relief the Court deems just and
proper.
DATE: December 28, 2011 Respectfully submitted,
PETER SMITH
United States Attorney
JOHN A. W ICCO ,
Acting #ssj tant Atto6ky, y, Peneral
Daniel J. Healy,
Trial Attorney, Tax Divi,4on
U.S. Department of Justice
PO Box 227, Ben Franklin Station
Washington, DC 20044
Telephone: (202) 305-3402
Facsimile: (202) 514-6866
daniel.j.healy@usdoj.gov
-13-
KING STREET TRUST
12 Carroll Street, #132
Westminster, Pa 21157
COURT OF COMMON PLEAS
CUMBERLAND COUNTY
Plaintiff,
V,
Civil No. 11-5537
UNITED STATES OF AMERICA
DEPARTMENT OF TREASURY
228 Walnut Street, Rm 620
Harrisburg, Pa 17108
Defendant.
ORDER
This matter having come before the court on the United States of America's
:motion to vacate default judgment entered on or about December 5, 2011 (the Default
Judgment), and having considered that motion, any opposition, and the proceedings of
this case, it is
ORDERED that the United States' motion to vacate the Default Judgment is
granted; and further
ORDERED that the Default Judgment is VACATED; and further
ORDERED that the United States shall file an answer to the complaint by thirty
days from the date of this order is entered.
Entered this day of , 2011.
2
PETER SMITH
United States Attorney
JOHN A. DICICCO
Principal Deputy Assistant Attorney General
DANIEL J. HEALY (DC 476233)
U.S. Department of Justice, Tax Division
Post Office Box 227, Ben Franklin Station
Washington, D.C. 20044
Telephone: (202) 305-3402
KING STREET TRUST
12 Carroll Street, #132
Westminster, Pa 21157
Plaintiff,
v.
UNITED STATES OF AMERICA
DEPARTMENT OF TREASURY
228 Walnut Street, Rm 620
Harrisburg, Pa 17108
Defendant.
COURT OF COMMON PLEAS
CUMBERLAND COUNTY
Civil No. 11-5537
CERTIFICATE OF SERVICE
On December 28, 2011, I served the accompanying United. States' Motion to
'Vacate Default Judgment, together with an accompanying Brief in Support of the
United States' Motion to Vacate Default Judgment, a rule to show cause and proposed
order, by US Mail, postage pre-paid to the following:
Lee A. Stivale, Esq.
Law Offices of Vincent B
414 East Baltimore Pike
Media, PA 19603
(610) 566-8064
Attorneys for plain tiff
Mancini & Associates
?f
Dated: December 28, 2011
PETER SMITH
United States Attorney
JOHN A. , iCICCO
Acting/s?'istant Attorney General
1DANIEL J. H ALY
Trial Attorney, Tax Division
U.S. Department of Justice
Post Office Box 227
Ben Franklin Station
Washington, D.C. 20044
Tel.: (202) 305-3402
Fax: (202) 514-6866
E-Mail: daniel.j.healy@usdoj.gov
2
KING STREET TRUST
12 Carroll Street, #132
Westminster, Pa 21157,
Plaintiff
V.
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
CIVIL ACTION - LAW
UNITED STATES OF
AMERICA, DEPARTMENT OF
TREASURY
228 Walnut Street, Rm. 620
Harrisburg, Pa 17108,
Defendant
NO. 11-5537 CIVIL TERM
IN RE: MOTION TO VACATE DEFAULT JUDGMENT
ORDER OF COURT
AND NOW, this 19'h day of January, 2012, upon consideration of Defendant's
Motion to Vacate Default Judgment, a Rule is hereby issued upon Plaintiff to show cause
why the relief requested should not be granted.
RULE RETURNABLE within 20 days of service.
BY THE COURT, ,r. >
Christyl?e L. Peck, J.
Lee A. Stivale, Esq.
Brian LeGrow, Esq.
414 East Baltimore Pike
Media, PA 19063
Attorneys for Plaintiff
Peter Smith, Esq.
United States Attorney
John A. DiCicco, Esq.
Principal Deputy Assistant
Attorney General
Daniel J. Healy, Esq.
Trial Attorney Tax Division
U.S. Department of Justice
P.O. Box 227
Ben Franklin Station
Washington, DC 20044
Attorneys for Defendant
rc CD??: c S /*ta, lei
,e-?,
U
Law Offices of Vincent B. Mancini & Associates
By: Louis M. Kodumal, Esquire (Atty. I.D. # 76935)#2 ??
414 East Baltimore Pike pm 1:
Media, PA 19063 `'38E1?1U COUNTY
'
Phone: 610-566-8064 PENNSYL.VANIA
IN THE COURT OF COMMON PLEAS, CUMBERLAND COUNTY, PENNSYLVANIA
KING STREET TRUST
Plaintiff,
NO. 11-5537
V.
UNITED STAw&WS OF AMERICA
DEPARTMENT OF THE TREASURY
Defendant,
CIVIL ACTION
WITHDRAWAL/ENTRY OF APPEARANCE
TO THE PROTHONOTARY:
Kindly withdrawal my appearance as counsel on behalf of Plaintiff, King Street Trust, in
the above-captioned matter.
Date: 12- By:
VINCENT B, MANCINI, ESQUIRE_-__
Date: ?/3/i1 _ By:
w (IAN C. LedRhW, ESQUIRE
TO THE PROTHONOTARY:
Kindly enter my appearance as counsel on behalf of
above-captioned matter.
Date: vl_?L(L By _:
LEE-'STIV ;`EK
412 West Village Lane
Chadds Ford, PA 19317
484-574-1693
Trust, in the
CERTIFICATE OF SERVICE
I, VINCENT B. MANCINI, ESQUIRE, hereby certify that I served a true and correct
copy of A Withdrawal/Entry of Appearance to the following on April 4 2012 via regular mail to
the following:
INTERNAL REVENUE SERVICE
228 Walnut Street, Rm 620
Harrisburg, PA 17108
Respectfully submitted,
LAW OFFICES OF VINCENT B. MANCINI & ASSOCIATES
v v?
By:
VINCENT B. MANCINI, ESQUIRE
s`
KING STREET TRUST
12 Carroll Street, #132
Westminster, Pa 21157
Plaintiff,
V.
UNITED STATES OF AMERICA
DEPARTMENT OF TREASURY
228 Walnut Street, Rm 620
Harrisburg, Pa 17108
Defendant.
ORDER
COURT OF COMMON PLEAS
CUMBERLAND COUNTY
Civil No. 11-5537
This matter having come before the court on the United States of America's
motion to vacate default judgment entered on or about December 5, 2011 (the Default
Judgment), and whereas, on January 19, 2012, the Court issued a Rule to show cause
why the Default Judgment should not be vacated and the plaintiff having failed to file
any response to the Rule, it is
ORDERED that the United States' motion to vacate the Default Judgment is
granted; and further
1P
ORDERED that the Default Judgment is VACATED; and further
ORDERED that the United States shall file an answer to the complaint by thirty
days from the date this order is entered.
Entered this/-W day of , 2012.
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2
PETER SMITH
United States Attorney
KATHRYN KENEALLY
Assistant Attorney General
J is
CiBER± i
FEP4, }
?J i?e..5fA13I A
DANIEL J. HEALY (DC 476233)
U.S. Department of Justice, Tax Division
Post Office Box 227, Ben Franklin Station
Washington, D.C. 20044
Telephone: (202) 305-3402
KING STREET TRUST
12 Carroll Street, #132
Westminster, Pa 21157
COURT OF COMMON PLEAS
CUMBERLAND COUNTY
Plaintiff,
v.
Civil No. 11-5537
UNITED STATES OF AMERICA
DEPARTMENT OF TREASURY
228 Walnut Street, Rm 620
Harrisburg, Pa 17108
Defendant.
UNITED STATES' ANSWER TO THE COMPLAINT
The United States respectfully submits the following as its answer to the
complaint filed in the above-captioned case:
FIRST DEFENSE
Plaintiff holds the real property at issue as the nominee of Troy A. Beam.
SECOND DEFENSE
Troy A. Beam is the equitable owner of the real property at issue, which is
nominally held by plaintiff.
THIRD DEFENSE
The named defendant Department of Treasury is not a proper defendant.
FOURTH DEFENSE
The United States responds to the numbered paragraphs of the complaint as
follows:
Parties:
The United States lacks sufficient knowledge or information to form a
belief as to the truth of the allegations in paragraph 1, and therefore denies them.
2. The United States denies that the Department of the Treasury is a proper
defendant, but admits that the United States is a defendant to this case. The United
States admits that there are Federal government offices at the listed address.
3. The United States denies the allegations in paragraph 3 of the complaint,
but admits that the Internal Revenue Service is a bureau of the Department of the
Treasury, which is an agency of the United States of America.
Jurisdiction and Venue:
4. The United States admits that the plaintiff filed this case seeking judgment
from this Court that it holds "sole right, title and interest in the Propert[ies]" at issue,
and that plaintiff holds the properties "free and clear of any lien, judgment or interest of
the Defendant, United States of America." The United States denies the remainder of
the allegations in paragraph 4.
-2-
5. The United States admits that the properties at issue in the complaint are
located in Cumberland County, and denies the remainder of the allegations in
paragraph 5.
Background:
6. The United States admits the allegations in paragraph 6.
7. The United States lacks sufficient knowledge or information to form a
belief as to the truth of the allegations in paragraph 7, and therefore denies them.
8. The United States admits the allegations in paragraph 8.
9. The United States lacks sufficient knowledge or information to form a
belief as to the truth of the allegations in paragraph 9, and therefore denies them.
10. The allegations in paragraph 10 of the complaint state a legal conclusion
and do not require a response. To the extent they require a response, the United States
denies them.
11. The allegations in paragraph 11 of the complaint state a legal conclusion
and do not require a response. To the extent they require a response, the United States
denies them.
12. The allegations in paragraph 12 of the complaint state a legal conclusion
and do not require a response. To the extent they require a response, the United States
denies them.
13. The United States lacks sufficient knowledge or information to form a
belief as to the truth of the allegations in paragraph 13, and therefore denies them.
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14. The United States lacks sufficient knowledge or information to form a
belief as to the truth of the allegations in paragraph 14, and therefore denies them.
15. The allegations in paragraph 15 of the complaint state a legal conclusion
and do not require a response. To the extent they require a response, the United States
denies them.
16. The allegations in paragraph 16 of the complaint state a legal conclusion
and do not require a response. To the extent they require a response, the United States
denies them.
17. The allegations in paragraph 17 of the complaint state a legal conclusion
and do not require a response. To the extent they require a response, the United States
denies them.
18. The allegations in paragraph 18 of the complaint state a legal conclusion
and do not require a response. To the extent they require a response, the United States
denies them.
19. The allegations in paragraph 19 of the complaint state a legal conclusion
and do not require a response. To the extent they require a response, the United States
denies them.
20. The allegations in paragraph 20 of the complaint state a legal conclusion
and do not require a response. To the extent they require a response, the United States
denies them.
-4-
21. The allegations in paragraph 21 of the complaint state a legal conclusion
and do not require a response. To the extent they require a response, the United States
denies them.
22. The allegations in paragraph 22 of the complaint state a legal conclusion
and do not require a response. To the extent they require a response, the United States
denies them.
23. The allegations in paragraph 23 of the complaint state a legal conclusion
and do not require a response. To the extent they require a response, the United States
denies them.
IRS Liens:
24. The United States admits that it filed multiple Notices of Federal Tax
Liens in Cumberland County, Pennsylvania to record notice of the Federal tax liens that
arose from Troy Beam's failure to pay his Federal individual income tax liabilities in
1992, 1996, 1997 and 1998, and from Troy A. Beam and Debbie K. Beam's joint failure to
pay their Federal income tax liabilities for the years 1993, 1994 or 1995. the United
States further admits that the tax liabilities and statutory liens are subject to accruing
statutory interest and penalties, and that the liens remain valid and subsisting. The
United States denies the remainder of the allegations in paragraph 24.
25. The United States admits that Revenue Officer D. Zmudzin was involved
in preparing the Notices of Federal Tax Liens attached to the complaint, and denies the
remainder of the allegations in paragraph 25.
-5-
26. The United States admits that the taxpayers whose tax liabilities gave rise
to the Federal tax liens that attach to the properties at issue are Troy A. Beam and
Debbie K. Beam, and denies the remainder of the allegations in paragraph 26.
27. The United States admits that Troy A. Beam, the :individual, is not King
Street Trust, the plaintiff trust, and that Troy A. Beam is identified on the Notice of
Federal Tax Lien attached as Exhibit D to the complaint, and denies the remainder of
the allegations in paragraph 27.
28. The United States admits that attached as Exhibit E to the complaint is a
copy of a Notice of Federal Tax Lien prepared on September 24, 2001 and filed in
Cumberland County, Pennsylvania to record notice of the Federal tax liens against Troy
A. Beam and Debbie K. Beam that arose from the failure to pay Federal income tax
liabilities for the years 1993, 1994 and 1995, and that said tax liabilities are subject to
statutory accruals. The United States denies the remainder of the allegations in
paragraph 28.
29. The United States admits that Revenue Officer D. Zmudzin was involved
in preparing the Notices of Federal Tax Liens attached to the complaint, and denies the
remainder of the allegations in paragraph 29.
30. The United States admits that the taxpayers whose tax liabilities gave rise
to the Federal tax liens that attach to the properties at issue are Troy A. Beam and
Debbie K. Beam, and denies the remainder of the allegations in paragraph 30.
-6-
31. The United States admits that Troy A. Beam and Debbie K. Beam, the
individuals, are not King Street Trust, the plaintiff trust, and that Troy A. Beam and
Debbie K. Beam are identified on the Notice of Federal Tax Lien attached as Exhibit E to
the complaint, and denies the remainder of the allegations in paragraph 31.
32. The United States admits that attached as Exhibit F to the complaint is a
copy of a Notice of Federal Tax Lien prepared on May 31, 2006 and filed in Cumberland
County, Pennsylvania to record notice of the Federal tax liens against Troy A. Beam that
arose from the failure to pay Federal income tax liabilities for the years 1996, 1997 and
1998, and that said tax liabilities are subject to statutory accruals. The United States
denies the remainder of the allegations in paragraph 32.
33. The United States admits that Revenue Officer D. Zmudzin was involved
in preparing the Notices of Federal Tax Liens attached to the complaint and that R.A.
Mitchell was involved in filing the Notice, and denies the remainder of the allegations
in paragraph 33.
34. The United States admits that the taxpayer whose tax liabilities gave rise
to the Federal tax liens that attach to the properties at issue is Troy A. Beam, and denies
the remainder of the allegations in paragraph 34.
35. The United States admits that Troy A. Beam, the individual, is not King
Street Trust, the plaintiff trust, and that Troy A. Beam and Debbie K. Beam are
identified on the Notice of Federal Tax Lien attached as Exhibit F to the complaint, and
denies the remainder of the allegations in paragraph 35.
-7-
36. The United States admits that attached as Exhibit G to the complaint is a
copy of a Notice of Federal Tax Lien prepared on December 21, 2009 and filed in
Cumberland County, Pennsylvania to record notice of the Federal tax liens against
plaintiff King Street Trust as nominee and/or alter ego of Troy A. Beam that arose from
the failure to pay Federal income tax liabilities for the years 1996, 1997 and 1998, and
that said tax liabilities are subject to statutory accruals. The United States denies the
remainder of the allegations in paragraph 36.
37. The United States admits that Revenue Officer D. Zmudzin was involved
in preparing and signed the Notice of Federal Tax Lien attached to the complaint as
Exhibit G, and denies the remainder of the allegations in paragraph 37.
38. The United States admits that the taxpayer whose tax liabilities gave rise
to the Federal tax liens that attach to the properties at issue is Troy A. Beam and that the
Notice of Federal Tax Lien attached as Exhibit G to the complaint was filed against King
Street Trust as a nominee or alter ego of Troy A. Beam, and denies the remainder of the
allegations in paragraph 38.
39. The United States denies the allegations in paragraph 39.
40. The United States lacks sufficient knowledge or information to form a
belief as to the truth of the allegations in paragraph 40, and therefore denies them.
41. The United States lacks sufficient knowledge or information to form a
belief as to the truth of the allegations in paragraph 41, and therefore denies them.
42. The United States denies the allegations in paragraph 42.
-8-
43. The United States lacks sufficient knowledge or information to form a
belief as to the truth of the allegations in paragraph 43, and therefore denies them.
COUNT I - ACTION IN QUIET TITLE
44. The United States incorporates the foregoing responses to paragraphs 1
through 43 of the complaint as if fully set forth herein.
45. The United States admits that paragraph 45 sets for the
46. The allegations in paragraph 46 of the complaint state a legal conclusion
and do not require a response. To the extent they require a response, the United States
denies them.
47. The allegations in paragraph 47 of the complaint state a legal conclusion
and do not require a response. To the extent they require a response, the United States
denies them.
48. The allegations in paragraph 48 of the complaint state a legal. conclusion
and do not require a response. To the extent they require a response, the United States
denies them.
49. The United States denies the allegations in paragraph 49.
WHEREFORE, having responded in full to the numbered paragraphs of
plaintiff's complaint, defendant hereby prays that this Court:
A. Dismiss plaintiff's complaint with prejudice;
B. Grant defendant its costs of defending this action; and
-9-
C. Grant such other and further relief as the Court may deem just and
proper.
line of precedent DATE: May 31, 2012 Respectfully submitted,
PETER SMITH
United States Attorney
KATH ))' 4 KENEALLY
Assista # Attorney Geperal
Daniel J. Healy
Trial Attorney, Tax Division
U.S. Department of Justice
PO Box 227, Ben Franklin Station
Washington, DC 20044
Telephone: (202) 305-3402
Facsimile: (202) 514-6866
daniel.j.healyC?usdoj.gov
-10-
PETER SMITH
United States Attorney
KATHRYN KENEALLY
Assistant Attorney General
DANIEL J. HEALY (DC 476233)
U.S. Department of Justice, Tax Division
Post Office Box 227, Ben Franklin Station
Washington, D.C. 20044
Telephone: (202) 305-3402
KING STREET TRUST
12 Carroll Street, #132
Westminster, Pa 21157
COURT OF COMMON PLEAS
CUMBERLAND COUNTY
Plaintiff,
v.
Civil No. 11.-5537
UNITED STATES OF AMERICA
DEPARTMENT OF TREASURY
228 Walnut Street, Rm 620
Harrisburg, Pa 17108
Defendant.
CERTIFICATE OF SERVICE
On May 31, 2012, I served the accompanying United States' Answer to the
Complaint, by US Mail, postage pre-paid to the following:
Lee A. Stivale, Esq.
412 West Village Lane
Chadds Ford, PA 19317
(484) 574-1693
Attorney for plaintiff
Dated: May 31, 2012
PETER SMITH
United States Attorney
KATHR KENEALLY
Assist Attorney General
DA IEL J. H LY
Trial Attorney, Ta ivision
U.S. Department f justice
Post Office Box 227
Ben Franklin Station
Washington, D.C. 20044
Tel.: (202) 305-3402
Fax: (202) 514-6866
E-Mail: daniel.j.healy@usdoj.gov
2
PETER SMITH
United States Attorney
KATHRYN M. KENEALLY
Assistant Attorney General
i tLt HLri NO COUWs_,.
-'ELI TSYC.VANI
DANIEL J. HEALY (DC 476233)
CHRISTOPHER D. BELEN (VA 78281)
U.S. Department of Justice, Tax Division
Post Office Box 227, Ben Franklin Station
Washington, D.C. 20044
Telephone: (202) 307-2089
KING STREET TRUST,
COURT OF COMMON PLEAS
CUMBERLAND COUNTY
Plaintiff,
V.
Civil No. 11-5537
UNITED STATES OF AMERICA
DEPARTMENT OF TREASURY,
Defendant.
PRAECIPE OF WITHDRAWAL MNTRY OF APPEARANCE
TO THE PROTHONOTARY:
Please withdraw the appearance of Daniel J. Healy as attorney on behalf of the
United States of America in the above-captioned action.
Please enter the appearance of Christopher D. Belen of the U.S. Department of
Justice Tax Division, as attorney on behalf of the United States of America in the above-
captioned action.
Dated: June 22, 2012
,eALY
DANIEL J. HF
Trial Attor ,gy' , Tax
U.S. Departent of
Post Office Box 227, Ben Franklin Station
Washington, D.C. 20044
Tel.: (202) 305-3402 1 Fax: (202) 514-6866
E-Mail: daniel.j.healyOusdoj.gov
CHRISTOPHER D. BELEN
Trial Attorney, Tax Division
U.S. Department of Justice
Post Office Box 227, Ben Franklin Station
Washington, D.C. 20044
Tel.: (202) 307-2089 1 Fax: (202) 514-6866
E-Mail: Christopher.D.Belen®usdoj.gov
CERTIFICATE OF SERVICE
I certify that I served a true and correct copy of the foregoing PRAECIPE OF
WITHDRAWAL/ ENTRY OF APPEARANCE by U.S. Mail, postage pre-paid to the
following:
Lee A. Stivale, Esquire
412 West Village Lane
Chadds Ford, PA 19317
Attorney for Plaintiff
1.
CHRISTOPHER D. BELEN
2
PETER J. SMITH `'` THE R P T�° 5 itb.Tr.' ;E'1
United States Attorney 2014 MAR 20 Mi 10; 56
KATHRYN KENEALLY CUMBERLAND C00 iY
Assistant Attorney General PENNSYLVANIA
Tax Division
W. BRADLEY RUSSELL
Florida Bar Number 29492
Trial Attorney, Tax Division
U.S. Department of Justice
Post Office Box 227
Ben Franklin Station
Washington, D.C. 20044
Telephone: 202-307-0854
COURT OF COMMON PLEAS
KING STREET TRUST, CUMBERLAND COUNTY
PENNSYLVANIA
Plaintiff,
v. Civil No. 11-5537
UNITED STATES OF AMERICA
DEPARTMENT OF TREASURY,
Defendant.
PRAECIPE FOR SUBSTITUTION OF COUNSEL
TO THE PROTHONOTARY:
Please enter the appearance of W. Bradley Russell as counsel for the United
States in the above-captioned action. Mr. Russell is authorized to represent the
United States in this action under 28 U.S.C. § 517.
Please withdraw the appearance of Christopher D. Belen as counsel for the
United States in this action. •
1
11239831,1
DATED: March 19, 2014.
KATHRYN KENEALLY
Assistant Attorney General
Tax Division
W. BRADLEY ' L
Trial Attorney, ' . Division
U.S. Department of Justice
Post Office Box 227
Ben Franklin Station
Washington, D.C. 20044
Telephone: 202-307-0854
2
11239831.1
CERTIFICATE OF SERVICE
IT IS HEREBY CERTIFIED that a true and correct copy of the foregoing
document was served this 19th day of March 2014 by first class mail addressed to
the following recipient:
Lee A. Stivale, Esquire
Law Offices of Vincent B. Mancini & Associates
414 East Baltimore Pike
Media, Pennsylvania 19603
4 ' /
'--_, ____.." ...:116, , ,, 0
W. BRADLEY ' .
Trial Attorney, .x Division
U.S. Department of Justice
Post Office Box 227
Ben Franklin Station
Washington, D.C. 20044
Telephone: 202-307-0854
3
11239831.1