United States of America v. Paulina Olvera, et al

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IN THE UNITED STATES DISTRICT COURT
FOR THE WESTERN DISTRICT OF ARKANSAS
FAYETTEVILLE DIVISION
UNITED STATES OF AMERICA, 	)
)
Plaintiff, 	)
)
v. 	)
)
ROBBIE D. COMBS, et al.; 	)
)
Defendants. 	)
_________________________________ 	)
Case No. 5:23-cv-05145
ORDER APPROVING STIPULATION BETWEEN THE UNITED STATES AND THE
WASHINGTON COUNTY TAX COLLECTOR AND ENTRY OF JUDGMENT ON
COUNT IV OF THE UNITED STATES’ COMPLAINT
Before the Court is a Stipulation (Doc. 48-1) between the United States and the
Washington County, Arkansas Tax Collector (“Tax Collector”) and Joint Motion for Order
Approving Stipulation and Directing Entry of Judgment on Count IV of the United States’
Complaint (Doc. 48). Upon due consideration and for good cause shown, the Joint Motion
is GRANTED.
IT IS THEREFORE ORDERED that the Stipulation (Doc. 48-1) is APPROVED and
ADOPTED. All terms and conditions of the Stipulation are in effect as if fully set forth
herein.
As the Court finds no just reason to delay the entry of judgment on Count IV of the
United States' Complaint, pursuant to Fed. R. Civ. P. 54(b), IT IS HEREBY ORDERED
AND ADJUDGED as follows:
(1) the United States’ tax liens arising out of Robbie Combs’ and Kellie Combs’
2012 and 2015 to 2020 tax years are valid liens and attached to the real property located
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at 	2305 	Cottonwood 	Place, 	Springdale, 	Arkansas 	72762 	(the 	“Cottonwood 	Place
Property”), which is the subject of Count IV of the United States’ Complaint (Doc. 2) and
may be enforced against the Cottonwood Place Property;
(2) the Cottonwood Place Property may be sold;
(3) the Tax Collector’s liens for unpaid property taxes, if any, are senior to the
United States’ federal tax liens and the Tax Collector’s liens are entitled to be paid first
from the net proceeds of any sale of the Cottonwood Place Property; and
(4) if and when the Cottonwood Place Property is sold, whether by Court order or
otherwise, the United States is entitled to recover any expenses it incurs in selling the
Cottonwood Place Property, and any such expenses shall be paid from the sale proceeds
before any amounts are distributed to the Tax Collector.
IT IS SO ORDERED AND ADJUDGED on this 28th day of October, 2024.
/s/ Timothy L. Brooks
TIMOTHY L. BROOKS
UNITED STATES DISTRICT JUDGE
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