govinfo:USCOURTS-caed-1_05-cv-00703-7

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The parties to this stipulation consist of the Receiver and all the remaining defendants (i.e., claimants1
to  the interplead funds) in this action.  By Order, dated February 27, 2006, the Court granted the motion by
the plaintiff (Joseph F. Etienne, as receiver for Edward O. Tietjen and Tammy L. Tietjen and Ed T ietjen
Concrete Construction, I nc.) for discharge of r eceiver in int erpleader.  Although the  plaintiff has be en
discharged, he is in cluded as a par ty to this st ipulation because  his request for  attorney ’s fees wa s
conditionally approved by the Court.
 
McGREGOR W. SCOTT
United States Attorney
HENRY C. DARMSTADTER 
Trial Attorney, Tax Division
U.S. Department of Justice
P.O. Box 683
Ben Franklin Station
Washington, D.C.  20044-0683
Telephone:  (202) 307-6481
Facsimile:   (202) 307-0054
Attorneys for the United States of America
IN THE UNITED STATES DISTRICT COURT FOR THE
EASTERN DISTRICT OF CALIFORNIA
JOSEPH ETIENNE, as Receiver for EDWARD O.
TIETJEN, TAMMY L. TIETJAN and ED
TIETJEN CONCRETE CONSTRUCTION, INC., a
California Corporation,
Plaintiff,
v.
UNITED STATES OF AMERICA, et al.
Defendants.
  
CV-F-05-0703 REC SMS
STIPULATION OF PARTIES AND 
ORDER FOR DISBURSEMENT OF
INTERPLEAD FUNDS AND
DISMISSAL OF ACTION
The undersigned parties in the above-captioned interpleader action, by and through undersigned
counsel, hereby stipulate as follows:1
With respect to the funds in the amount of $604,167.61 which were deposited in the above-
caption action with the Clerk of the Court, on or about August 31, 2005, Joseph F. Etienne, as receiver
Case 1:05-cv-00703-REC-SMS     Document 112     Filed 04/21/06     Page 1 of 6
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This disbursements represents the entire amount interplead by the Receiver on behalf of Ed Tietjen2
Concrete Construction, Inc., a California corporation.  The United States is entitled to the entire amount of
these funds based upon employment tax liabilities assessed against Ed Tietjen Concrete Construction, Inc.
2STIP. AND OR DE R FOR  DI SBUR SEMENT                                                                                     
for Edward O. Tietjen and Tammy L. Tietjen and Ed Tietjen Concrete Construction, Inc., a California
corporation, the parties stipulate and agree that the Court should order disbursement of the interplead
funds in the following manner:
1) The sum of $92,573.92 shall be disbursed to the Internal Revenue Service by check made
payable to the “United States Treasury” and mailed to the United States Department of
Justice, Tax Division, P.O. Box 683, Ben Franklin Station, Washington, D.C. 20044
(Attention: Henry C. Darmstadter)   2
2) The sum of $8,089.21 shall be disbursed to the Employment Development Department by
check made payable to the “Employment Development Department” and mailed to c/o
Steven J. Green, Deputy Attorney General, 1300 I Street, Sacramento, California 95814.
3)  The sum of $1,942.90 shall be disbursed to the State of California, Franchise Tax Board
by check made payable to “Franchise Tax Board” and mailed to Steven J. Green, Deputy
Attorney General, 1300 I Street, Sacramento, California 95814.
4) The sum of $495,387.36 shall be disbursed to the Internal Revenue Service by check made
payable to the “United States Treasury” and mailed to the United States Department of
Justice, Tax Division, P.O. Box 683, Ben Franklin Station, Washington, D.C. 20044
(Attention: Henry C. Darmstadter).
5) The sum of $3,395.39 shall be disbursed to Michael Mears by check made payable to
“Michael Mears” and mailed to Ming Office Park, 5500 Ming Avenue, Suite 225,
Case 1:05-cv-00703-REC-SMS     Document 112     Filed 04/21/06     Page 2 of 6
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28 3STIP. AND OR DE R FOR  DI SBUR SEMENT                                                                                     
Bakersfield, California 93309.
6) Any funds remaining shall be disbursed to American Transit Mix Co., Inc. by check made
payable to “American Transit Mix Co., Inc.” and mailed to Peckar & Abramson, 550
South Hope Street, Suite 1655, Los Angeles, California 90071 (Attention: John Pytel). 
Once the Clerk of the Court has disbursed the interplead funds as set forth above the parties
further stipulate and agree that this action shall be dismissed without prejudice.
McGREGOR W. SCOTT
United States Attorney
Dated: April , 2006       /s/ - Henry C. Darmstadter            
   HENRY C. DARMSTADTER 
Trial Attorney, Tax Division
U.S. Department of Justice
P.O. Box 683
Ben Franklin Station
Washington, D.C. 20044
Telephone:  (202) 307-6481
Facsimile:   (202) 307-0054
Email: Henry.C.Darmstadter@usdoj.gov
Attorneys for the United States
BILL LOCKYER
California Attorney General
Dated: April 20, 2006 /s/ - Steven Green-authorization in gov’t. file
STEVEN J. GREEN
Deputy Attorney General
P.O. Box 944255
Sacramento, California 94244
(916) 324-5157
Fax: (916) 327-2247
Email: steven.green@doj.ca.gov
Attorneys for the FTB and EDD
Case 1:05-cv-00703-REC-SMS     Document 112     Filed 04/21/06     Page 3 of 6
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28 4STIP. AND OR DE R FOR  DI SBUR SEMENT                                                                                     
Dated: April 20, 2006  /s/John C. Pytel-authorization given at Status Conf.
John C. Pytel
PEKAR & ABRAMSON, PC
8105 Irvine Center Drive
Suite 900
Irvine, CA 93618
(213) 489-9220
Fax: (949) 936-2677
Email: 
Attorney for American Transit Mix Co., Inc. 
Dated: April 20, 2006 /s/Stacy Henry Bowman-authorization in gov’t. file
Stacy Henry Bowman
LAW OFFICE OF BOWMAN & TRACEY
2032 17th Street
Bakersfield, CA 93301
661-325-1300
Fax: 661-328-2979
Email: sbowman@law.bkcoxmail.com
Attorney for Tammy L. Tietjen 
Dated: April 20, 2006 /s/John S. Wall-authorization in gov’t. file
John S. Wall
Larry Fred Peake
WALL, WALL & PEAKE
1601 'F' Street
Bakersfield, CA 93301
(661) 327-8461
Fax: (661) 327-8568
Email: lpeake@ncinternet.net
Attorney for Edward O. Tietjen
Case 1:05-cv-00703-REC-SMS     Document 112     Filed 04/21/06     Page 4 of 6
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28 5STIP. AND OR DE R FOR  DI SBUR SEMENT                                                                                     
Dated: April 20, 2006 /s/Michael P. Mears-authorization in gov’t. file
Michael P. Mears
MICHAEL P. MEARS, A Professional Corporation
5500 Ming Avenue
Suite 225
Bakersfield, CA 93309
661834-1600
Fax: 661834-0466
Email: mpmesq@lightspeed.net
Attorney for Receiver Joseph F. Etienne
BASED UPON STIPULATION AND GOOD CAUSE APPEARING, IT IS HEREBY
ORDERED:
With respect to the funds in the amount of $604,167.61 which were deposited in the above-
caption action with the Clerk of the Court, on or about August 31, 2005, by the plaintiff Joseph F.
Etienne, as receiver for Edward O. Tietjen and Tammy L. Tietjen and Ed Tietjen Concrete Construction,
Inc., a California corporation, the Clerk of the Court is directed to disburse the interplead funds in the
following manner:
1) The sum of $92,573.92 shall be disbursed to the Internal Revenue Service by check made
payable to the “United States Treasury” and mailed to the United States Department of
Justice, Tax Division, P.O. Box 683, Ben Franklin Station, Washington, D.C. 20044
(Attention: Henry C. Darmstadter)  
2) The sum of $8,089.21 shall be disbursed to the Employment Development Department by
check made payable to the “Employment Development Department” and mailed to c/o
Steven J. Green, Deputy Attorney General, 1300 I Street, Sacramento, California 95814.
Case 1:05-cv-00703-REC-SMS     Document 112     Filed 04/21/06     Page 5 of 6
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28 6STIP. AND OR DE R FOR  DI SBUR SEMENT                                                                                     
3)  The sum of $1,942.90 shall be disbursed to the State of California, Franchise Tax Board
by check made payable to “Franchise Tax Board” and mailed to Steven J. Green, Deputy
Attorney General, 1300 I Street, Sacramento, California 95814.
4) The sum of $495,387.36 shall be disbursed to the Internal Revenue Service by check made
payable to the “United States Treasury” and mailed to the United States Department of
Justice, Tax Division, P.O. Box 683, Ben Franklin Station, Washington, D.C. 20044
(Attention: Henry C. Darmstadter).
5) The sum of $3,395.39 shall be disbursed to Michael Mears by check made payable to
“Michael Mears” and mailed to Ming Office Park, 5500 Ming Avenue, Suite 225,
Bakersfield, California 93309.
6) Any funds remaining shall be disbursed to American Transit Mix Co., Inc. by check made
payable to “American Transit Mix Co., Inc.” and mailed to Peckar & Abramson, 550
South Hope Street, Suite 1655, Los Angeles, California 90071 (Attention: John Pytel). 
Once the Clerk of the Court has disbursed the interplead funds as set forth above the action shall 
be dismissed without prejudice and the file in this matter shall be closed.
Dated: April 21, 2006 /s/ ROBERT  E. COYLE   
JUDGE, UNITED STATES DISTRICT COURT
Case 1:05-cv-00703-REC-SMS     Document 112     Filed 04/21/06     Page 6 of 6
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