Appeals number 04-15-00477-CV
Court case number 14-09-12373DJVA
Motion requesting ADR
Styled David Sab V Kathryn Sab
Dear 4th court,
Appellee come before the court per local rule 2 requesting ADR for the above styled
and case number. Requesting relief under local rule 4 stays in civil cases, to allow the
disposition of the attached IRS lien. The lien attaches property awarded to both parties
in the final decree of divorce.
History
On 8-21-15 appellee received a notice from appellant attorney Demetrio Duarte titled
Appellee deficiency notice suggesting many different claims. The document is quite
lengthy and contains many accusations and from its contents it appears some of the
issues have been lost in translation. The intentions of the petitioner (appellee) was to
resolve this issues with very little expense. Petitioner has researched the rules and
wishes of all courts and finds many forms of ADR,which based on the information
available to the petitioner is highly encouraged by all courts. The courts encourage
resolution attempts prior to court intervention. Nowhere can the petitioner find any court
that suggest motion after motion prior to a mediation to attempt resolution. The rules
and laws are very clear on procedure and guidelines, this is a very simple case should
be sent to ADR, If there is a dispute in the rule or law interpretation between the parties,
then allow a mediator to resolve it. This case can be solved in a half a day with a
component mediator. The estate is only consist of debit as, the IRS lien issued 4-14-14
has a priority claim over all assets listed in the decree from page 3-26.
Grounds for ADR
The last page of the document contains language that suggest Appellant is unwilling to
confer or is unwilling to reach a reasonable resolution in this appeal by utilizing the
methods of ADR. If appellee has misconstrued this information to appellant he sincerely
apologizes. Appellee is more than willing to enter into ADR to resolve any issues in this
appeal the case can be solved in less than a day by mediation.
Appellant believes ADR is the most efficient method for resolution in this appeal
POSTAGE
flERFORD, TX
'Ot
1008
78205
R2304E1P8072-12/
4
Grounds for Stay of appeal
The IRS has determined from there own investigation that assets listed on labeled 3
thru 26 pages of the decree charactered as community property, gifts, separate
property, corporate property awarded to both parties are encumbered by the IRS lien
(attached to this motion exhibit 1) this encumbered property is non transferable without
causing harm to the transferee as the lien attaches to the property by IRS rule. Both
parties face over 350,000 dollars in IRS debit as of this date.
Both parties debits total over 700,000 dollars with no viable means to pay this debit.
The IRS has determined that the corporate vail is pierced due to commingling of funds
and is holding the appellee and appellant responsible personally for the unpaid trust
fund taxes.To protect the government, the IRS has made it own determination of the
assets character, to further protect the government the IRS is seeking the location of the
assets.The request to Mr. Duarte to provide the location of the assets in the possession
of Mr Duarte and his client go unanswered as of this date.
Mr Duarte or respondent/ appellee have no remedies to negotiate with the IRS on
behalf of the corporation as neither party has ever held ownership in the corporation or
its stock.There is no provision of law for a non owner of a corporation to enter into any
agreements with third parties with the express written consent of the corporation. The
petitioner/ appellee who owns a 100% of the corporation as listed in the charter on file
with texas secretary of State, agrees with the findings of the IRS character of the
property and has waived all rights to appeal the determination of the IRS decisions.
The IRS lien is a priority claim to the district courts ruling as the lien is dated 4-22-14.
The IRS lien by law /code supersedes any state courts rulings. The district court has no
jurisdiction over the property encumbered by the IRS lien. The judgments held against
the corporation dated February 2015 in Kendall county is priority claim to assets
awarded in district courts ruling on 4-15-15. The judgment held against appellee dated
February 2015 is priority claim to the judgement issued 4-15-15. Appellee is more than
willing to enter into any form of ADR. Appellee has contacted the Bexar county ADR
center which is a free service to resolve disputes and they are willing to hear this case
free of charge provided both parties agree and I state again to this court the appellee
agrees 100% to attempt this method of ADR.
Summary
The IRS lien held against the corporation, is governing rule by priority on the issue of
the assets and judgment. By the IRS own investigation it has been determined property
listed as assets in the decree are corporate property, unless protected by the
homestead law, the assets encumbered by the lien issued 4-22-14 face seizure. The
trial courts ruling over the assets is a mute point as now by the IRS determination of its
own investigation , the assets character to the corporation and are encumbered by the
lien. The corporation agrees with the IRS determination of character. The corporation
has waived all it rights to appeal the IRS determination. The appellee has no remedy or
rights to dispute the corporations position with the IRS.
Relief
The 4th court to order Kathryn Sab by her attorney to reveal the location of all assets in
her possession to the petitioner David Sab. Suspend the appeal to allow the IRS to
complete its disposition of the assets. Upon completion of the disposition of the IRS lien
by sale of the assets, the case is reinstated and ordered to mediation to resolve the
remaining issues in mediation.
Prayer
The court grant the relief sought based on the grounds stated or issues any order is
feels is in the interest of justice in this motion or appeal.
I certify a copy of this motion was served on Demetrio Duarte on 8-21 -15
I cannot certify his position
Department of the Treasury Notice Letter 3640
Internal Revenue Service
Notice Date 04/28/2015
8700 TESORO DRIVE, RM 201
STOP 5320 SANC Payoff Number
SAN ANTONIO, TX 78217 Taxpayer ID number XX-XXXXXXX
Call MARY T BOOZER
To contact us
at (210)841-2424
Contact ID# 1000645273
PROSOUTH CONSTRUCTION INC
550 EARL GARRETT ST STE 203
KERRVILLE, TX 78028-4577534
The total amount due of your outstanding tax debt is: $117,977.28,
computed to 05/08/2015.
The amount owed on the tax liabilities included on the notice(s) of
federal tax lien is $117,977.28.
Thank you for contacting us about paying your tax debt What you need to do immediately
and having the lien(s) against you released. We
previously filed Notice(s) of Federal Tax Lien on the tax To have the lien(s) released, pay the amount due by the
liabilities listed under "Notices of lien on your tax debt" computation date shown. The lien(s) will be released
below. You also may owe other tax liabilities not within 30 days after we receive the payment or we
included on a notice of lien. These liabilities are listed receive notification that the funds have been transferred
ider "Other tax debt" below. to us. Follow these instructions when making your
payment:
You owe a total of $117,977.28, including interest and
penalties, on all your tax debt. The amount you owe only o Make your check or money order payable to the
on the lien(s).fjled against your property is $117,977.28, United States Treasury.
computed to 05/01 • Write the full taxpayer identification number in
the header of this notice and on the check or
money order.
• Send your payment to the address shown above
with a copy of this letter, so that we receive it by
05/08/2015. You don't need to send the payment
by express or certified mail as it won't affect the
processing of the payment.
To expedite processing of the certificate of release of
lien, use one of the following payment options when
paying the balance owed:
- Certified or cashier's check
- Treasurer's check drawn on a national or
state bank or a trust company
- Postal or bank money order
You can receive an immediate certificate of release of
the lien by visiting a local IRS office authorized to accept
payments and paying the entire balance owed with cash
or one of the types of payment listed above. To locate
an office near you, visit our website at www.irs.gov.
Letter 3640 (4-2013)
Catalog Number: 35216Y
Department of the Treasury Notice Letter 3640
Internal Revenue Service
Notice Date 04/28/2015
8700 TESORO DRIVE, RM 201
STOP 5320 SANC Payoff Number
SAN ANTONIO, TX 78217 Taxpayer ID number XX-XXXXXXX
Call MARY T BOOZER
To contact us
at (2101841 -2424
Contact ID# 1000645273
Next steps After you've paid your tax debt, see the enclosed
Publication 1450, Instructions on How to Request a
Certificate of Release of Federal Tax Lien, for more
information on the lien release process.
If we receive your payment without a copy of this letter
or in a method other than the ones listed, we'll issue
Form 668(Z), Certificate of Release of Federal Tax Lien,
within 30 days of receiving payment or notification of
transferred funds.
You can contact the person identified at the top of this
notice if you have questions.
What you should know A tax lien generally attaches to all property you
currently own and to all property you may acquire in the
future. The notice of lien is a public record. It may
damage your credit rating or negatively affect your
ability to get credit. The notice of lien remains in effect
until the tax liability is satisfied or is no longer
enforceable.
additional Information • Visit www.irs.gov for general lien information and
search "Federal Tax Lien". J
• For tax forms, instructions, and publications, visit
www.irs.gov or call 1-800-TAX-FORM (1-800-829-
3676).
• Keep this notice for your records.
If you need assistance, please don't hesitate to contact
us.
Notices of lien on your tax debt
We filed notices of lien on the following tax liabilities:
Statutory Additions to: 05/08/2015
Type Tax Identifying Name
of Tax MFT Period Number Control Unpaid Balance Interest Penalty Total
1120 02 12/31/2011 XX-XXXXXXX PROS $252.00 $11.38 $0.00 $263.38
940 10 12/31/2011 XX-XXXXXXX PROS $415.46 $20.46 $44.91 $480.83
940 10 12/31/2012 XX-XXXXXXX PROS $482.72 $23.77 $71.12 $577.61
944 14 12/31/2011 XX-XXXXXXX PROS $31,963.32 $1,574.35 $3,455.06 $36,992.73
944 14 12/31/2012 XX-XXXXXXX PROS $67,446.17 $3,314.99 $8,901.57 $79,662.73
-fh- >*v*v *
..0 Sub-Total 'C $117,977.28
,
Letter 3640 (4-2013)
Catalog Number: 35216Y
Department of the Treasury Notice Letter 3640
Internal Revenue Service
Notice Date 04/28/2015
8700 TESORO DRIVE, RM 201
IRS STOP 5320 SANC Payoff Number
SAN ANTONIO, TX 78217 Taxpayer ID number XX-XXXXXXX
Call MARY T BOOZER
To contact us
at (210)841-2424
Contact ID# 1000645273
Other tax debt
You owe the following liabilities but we haven't yet filed any notice of lien:
Statutory Additions to:
Type Tax Identifying Name
of Tax MFT Period Number Control Unpaid Balance Interest Penalty Total
Sub-Total S0.00
Letter 3640 (4-2013)
Catalog Number: 35216Y
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