MIRANDA M. DU, District Judge.
The United States of America and Stewart Title Company (STC), through their respective counsel, stipulate and agree as follows:
1. The United States brought this suit pursuant to 26 U.S.C. §§ 7402 and 7403 to reduce to judgment unpaid federal tax liabilities assessed against defendant Spencer J. Steele and to enforce tax liens on real property commonly known as 1883 Genoa Ln., Gardnerville, NV 89410, Assessors Parcel No. 1022-29-201-012 (the Real Property).
2. STC was named as defendant pursuant to 26 U.S.C. § 7403(b) because it is the successor in interest of the STEWART TITLE OF DOUGLAS COUNTY and may claim an interest in the Real Property.
3. STC received a copy of the Complaint (ECF No. 1) and waives the service of summons.
4. STC disclaims any interest in the Real Property or in any proceeds from the sale of the Real Property.
5. This stipulation resolves all claims against STC raised in the Complaint.
6. The Parties shall bear their own attorney's fees, costs, and expenses in connection with this matter.
The parties request an order approving this stipulation and dismissing STC as a party Defendant.
Pursuant to the stipulation filed by Plaintiff the United States of America and Defendant Stewart Title Company, and good cause appearing,
IT IS HEREBY ORDERED that the stipulation is approved and that Stewart Title Company is hereby DISMISSED as a party Defendant.