MORRISON C. ENGLAND, Jr., District Judge.
Petitioner Clear Recon Corp., the United States of America, and the California Employment Development Department, being the only claimants who have appeared in this action to date, hereby stipulate and agree, by and through their respective counsel, as follows:
1. On December 8, 2016, Clear Recon Corp. filed a Petition and Declaration Regarding Unresolved Claims and Deposit of Undistributed Surplus Proceeds of Trustee's Sale in Placer County Superior Court pursuant to California Civil Code § 2924j.
2. On January 13, 2017, the United States of America removed the state court action to this Court pursuant to 28 U.S.C. §§ 1442(a)(1) and 1444.
3. After discussions about this case, the parties to this stipulation agree to the remand of this case to Placer County Superior Court for further proceedings subject to the stipulations set forth herein.
Based on the foregoing, the parties stipulate and agree as follows:
A. That the above-captioned Eastern District of California Case No. 2:17-cv-00086 MCE GGH shall be remanded to the Superior Court of the State of California, Placer County, Case No. SCV-0038863;
B. That the claims filed in this action by United States on behalf of the Department of Housing and Urban Development and the Internal Revenue Service, and by the California Employment Development Department, were timely filed and may be re-filed in the Placer County Superior Court after remand; and
C. That a good faith basis for removal existed at the time of said removal and, therefore, the parties will bear their own attorneys' fees and costs in connection with the removal and this remand.
Good cause appearing, and pursuant to the stipulation of the parties,