USA v. Brown et al

1 8689403.1
IN THE UNITED STATES DISTRICT COURT FOR THE
DISTRICT OF NEW HAMPSHIRE
UNITED STATES OF AMERICA, 	)
)
Plaintiff, 	)
)
v. 	) 	Civil No. 11-567
)
ELAINE A. BROWN, et al., 	) 	Judge Landya B. McCafferty
)
)
Defendants. 	)
_________________________________________ )
STIPULATION BETWEEN THE UNITED STATES
AND MASCOMA SAVINGS BANK
In this action, the United States seeks to enforce federal tax liens against parcels
of real property located at 401 Center of Town Road, Plainfield, New Hampshire, and 27
Glen Road, West Lebanon, New Hampshire, hereinafter “Properties.” The United States
of America and Mascoma Savings Bank (hereinafter “Mascoma”) stipulate and agree to
the following:
1. 	The United States named Mascoma as a party to this action pursuant to 26 U.S.C.
§ 7403(b), because it has, or may claim, an interest in the Properties.
2. 	Mascoma disclaims its rights, titles, and interests in the Properties.
3. 	Mascoma disclaims any rights, interests, or claims it may have to the proceeds of
sale of the Properties.
4. 	Mascoma agrees that the United States may receive the relief it requested in its
complaint.
5. 	Subject to the approval of the Court, the parties to this stipulation agree that
Mascoma shall not be required to actively participate in this action except to the
Case 1:11-cv-00567-GZS Document 41 Filed 07/25/12 Page 1 of 3

2 8689403.1
extent identified below. Unless indicated below or otherwise ordered by the
Court, Mascoma is excused from complying with any initial disclosure
obligations, discovery obligations, obligations to prepare any final pre-trial order
or part thereof, and any obligation to appear at any pretrial or settlement
conferences.
Counsel for the Plaintiff, United States 	Counsel for the Defendant,
of America, 	Mascoma Savings Bank,
/s/Andrew A. De Mello
ANDREW A. DE MELLO
Trial Attorney, Tax Division
U.S. Department of Justice
P.O. Box 55
Washington, D.C. 20044
Tel: (202) 307-1372
andrew.a.de.mello@usdoj.gov
Dated: July 19, 2012
/s/R. Matthew Cairns
R. MATTHEW CAIRNS
Gallagher, Callahan, & Gartrell PC
214 North Main Street
P.O. Box 1415
Concord, New Hampshire 03302-1415
Tel: (603) 228-1181
Fax: (603) 224-7588
cairns@gcglaw.com
IT IS SO ORDERED THIS ___ D AY O F _______________, 2012
_______________________________________
Honorable Daniel J. Lynch
United States Magistrate Judge
Case 1:11-cv-00567-GZS Document 41 Filed 07/25/12 Page 2 of 3

8616078.1
Certificate of Service
I hereby certify that on July 20, 2012, I electronically filed the foregoing with the
Clerk of the District Court using the CM/ECF system, which sent notification of such
filing to the following:
Philip B. Bradley
State of New Hampshire
NH Attorney General's Office (Civil)
Civil Bureau
33 Capitol St
Concord, NH 03301-6397
271-3658
Email: philip.bradley@doj.nh.gov
Barry C. Schuster
Schuster Buttrey & Wing PA
Town of Plainfield
PO Box 388
Lebanon, NH 03766
448-4780
Email: barry@ivylegal.com
Shawn M. Tanguay
Gardner & Fulton & Waugh, PLLC
City of Lebanon
78 Bank St
Lebanon, NH 03766-1727
603 448-2221
Email: shawn.tanguay@gardner-
fulton.com
R. Matthew Cairns
Gallagher Callahan & Gartrell PC
214 No. Main St
PO Box 1415
Concord, NH 03302-1415
603 228-1181
Fax: 603 224-7588
Email: cairns@gcglaw.com
Parties may access this filing through the Court’s system.
And, I hereby certify that I mailed on the same day by the United States Postal
Service the foregoing document to the following non-CM/ECF Participants:
None.
/s/Andrew A. De Mello
ANDREW A. DE MELLO
Trial Attorney, Tax Division
U.S. Department of Justice
Case 1:11-cv-00567-GZS Document 41 Filed 07/25/12 Page 3 of 3