LARRY R. HICKS, District Judge.
Plaintiff HSBC Bank USA, National Association as Trustee in Trust for Citigroup Mortgage Loan Trust Inc., Asset Backed Pass Through Certificates Series 2003-HE4 ("Plaintiff") and Defendant United States Department of America, Internal Revenue Service ("IRS") hereby stipulate and agree that, in lieu of answering Plaintiff's complaint, the IRS shall, and hereby does, disclaim, for purposes of this action, any right, title or interest in the real property referenced in Plaintiff's complaint and described as 3235 Park Manor, Winnemucca, Nevada 89445. Based on the IRS's disclaimer of its right, title or interest in the real property referenced herein, Plaintiff shall, and hereby does, dismiss its claims against the IRS in this action with prejudice. Plaintiff and the IRS further stipulate that, given the IRS's dismissal from the case, the matter should be remanded back to state court.
IT IS HEREBY ORDERED that the IRS hereby disclaims, for purposes of this action, any right, title or interest in the property identified in Plaintiff's complaint.
IT IS FURTHER ORDERED that, by stipulation of Plaintiff and the IRS, all claims asserted in the action against the IRS are dismissed, with prejudice, with each party to bear their own attorney's fees and costs.
IT IS FURTHER ORDERED that the case is remanded to state court.