DOCKET NO. HHD-CV-22-6152049-S
`
`SUPERIOR COURT
`
`MIDFIRST BANK
`
`
`
`
`
`
`
`
`
`
`
`
` v.
`
`JUDICIAL DISTRICT OF
`HARTFORD
`
`AT HARTFORD
`
`JULY 31, 2023
`
`
`
`:
`:
`:
`:
`:
`:
`:
`:
`THE WIDOW, HEIRS, BENEFICIARIES,
`:
`REPRESENTATIVES AND CREDITORS
`OF THE ESTATE OF KENNETH H. MITCHELL :
`
`
`MOTION FOR DETERMINATION OF PRIORITIES
`AND FULL SUPPLEMENTAL JUDGMENT
`
`
`
`Pursuant to the Connecticut General Statutes ' 49-27, the Defendant, United States of
`
`America, on behalf of the Internal Revenue Service, hereby moves for a Determination of
`
`Priorities and the entry of a Full Supplemental Judgment.
`
`In support hereof, the Defendant, United States of America, represents as follows:
`
`1.
`
`2.
`
`Judgment of Foreclosure by Sale was entered in this action on July 5, 2022.
`
`The Court approved the sale on January 24, 2023.
`
`3. On May 16, 2023, the Plaintiff filed a Motion for Determination of Priorities and
`
`Supplemental Judgment. On June 9, 2023, the Court entered a Supplemental Judgment and
`
`awarded the Plaintiff its debt in the amount of $120,107.80. The Court also awarded the
`
`Committee of Sale the amount of $6,755.00 for Committee fees and costs and appraisal fee,
`
`leaving a balance of $3,137.20 on deposit with the Clerk.
`
`4.
`
`Defendants, Connecticut Housing Finance Authority, State of Connecticut Energy
`
`Conservation Loan Program, UConn Medical Group, State of Connecticut Department of
`
`Revenue Services, Inheritance Tax Division, and State of Connecticut Judicial Branch Office of
`
`the Probate Court, were defaulted for failure to appear on April 18, 2022, and have not made a
`
`claim to the funds on deposit with the Court.
`
`
`
`5.
`
`Upon information and belief, the United States holds the next priority position.
`
`6. The Defendant, United States of America, on behalf of the Internal Revenue
`
`Service, holds priority tax liens against David Husted for the tax period ending December 31,
`
`2013 (Form 1040), which lien is dated August 21, 2018, and recorded August 28, 2018, in
`
`Volume 3780, at Page 165 (Ex. A) and for the tax period ending December 31, 2016 (Form
`
`1040), which lien is dated August 21, 2018, and recorded August 28, 2018, in Volume 3780, at
`
`Page 167 (Ex. B) of the East Hartford Land Records.
`
`7.
`
`As of July 31, 2023, the total amount owed on these liens is $7,745.95. See
`
`Declaration of Debt of John D. Carroll, Advisor, New England Advisory Group, Internal
`
`Revenue Service. Ex. C.
`
`
`
`WHEREFORE, the United States moves for a Determination of Priorities and Full
`
`Supplemental Judgment in the form submitted herewith.
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`VANESSA ROBERTS AVERY
`UNITED STATES ATTORNEY
`
`Respectfully submitted,
`
` /s/ Julie G. Turbert (Juris #419892)
`JULIE G. TURBERT
`ASSISTANT U.S. ATTORNEY
`U.S. ATTORNEY=S OFFICE
`157 CHURCH STREET
`NEW HAVEN, CT 06510
`TEL. (203) 821-3700
`OFFICE JURIS NO. 065028
`
`
`
`
`
`
`
`2
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`ORDER
`
`The foregoing Motion for Determination of Priorities and Full Supplemental Judgment
`
`having been presented to the Court, IT IS HEREBY ORDERED that the amount of $3,137.20 be
`
`disbursed to the United States of America.
`
`BY THE COURT ( , J.)
`
`
`
`
`
`JUDGE/CLERK/ASSISTANT CLERK
`
`
`
`DATE
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`3
`
`
`
`CERTIFICATION
`
`This is to certify that copies of the within and foregoing Motion for Determination of
`
`Priorities and Full Supplemental Judgment and proposed Full Supplemental Judgment were
`
`mailed, postage prepaid, or electronically delivered on this 31st day of July 2023, to all counsel
`
`and self-represented parties of record and that written consent for electronic delivery was
`
`received from all counsel and self-represented parties of record who were electronically served,
`
`as follows:
`
`
`
`John P. Fahey, Esq.
`Korde & Associates, P.C.
`5 Shaw’s Cove, Suite 201
`New London, CT 06320
`Counsel for Plaintiff
`
`Neal Tidhar, Esq.
`63 Imlay Street
`Hartford, CT 06105
`Email: neal@attybergman.com
`Committee for Sale
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`/s/ Julie G. Turbert (Juris #419892)
`JULIE G. TURBERT
`ASSISTANT U.S. ATTORNEY
`U.S. ATTORNEY=S OFFICE
`157 CHURCH STREET
`NEW HAVEN, CT 06510
`TEL. (203) 821-3700
`
`4
`
`
`
`3006
`
`INTERNAL REVENUE SERVICE
`FACSIMILE FEDERAL TAX LIEN DOCUMENT
`
`+
`
`Area: SMALL BUSINESS/SELF EMPL0YED #1
`Lien Unit Phone: (800) 829-3903
`This Lien Has Been Filed in Accordance nith
`Internal Revenue Regulation 301 .6323 (f ) - 1 .
`
`+
`
`Lien Reconded
`Recording Number
`UCC Numben
`Li.be r
`Page
`
`COURT RECORDING DATA
`0812812018 - 00:0oAM
`20 1 804396
`: 3780
`: '165
`IRS Serial Number: 3203224'18
`
`Name of Taxpayer :
`KENNETH MITCHELL
`
`ALS Entity Type: Individual
`
`Residence :
`26 OXFORD DR
`EAST HARTFoRD, CT 06118-2641
`Hith respect to each assessment beloH, unless notice of lien
`is nefiled by the date in column(e), this notice shall constitute
`the certificate of release of lien as defined in IRC 6325(a).
`+
`+
`+
`+
`I Refile Deadline I Unpaid Balance
`Pe riod
`ID Number
`Assessed
`Form
`(e)
`I
`I
`(r)
`(c)
`(a)
`(b)
`(d)
`-------+
`1040 1213112013 XXX-XX-0700 0412512016 0512512026
`
`+
`
`+
`
`674.26
`
`+
`
`+
`
`+
`
`I I
`
`674.26
`
`$
`
`I I I
`
`Tot
`
`aI
`
`11-00-0000
`
`FiIed at
`
`TO!{N CLERK
`EAST HARTFORD ToHn of
`EAST HARTFoRD, CT 06108
`This notice Nas prepared and executed at MANHATTAN, NY
`on this, the 21st day of August, 2018.
`Authorizing official:
`LISA I,,IILLIAMS
`(800) 829-7650
`
`I TitIe:
`I ACS N&r
`
`I
`
`EXHIBIT A
`
`
`
`3006
`
`INTERNAL REVENUE SERVICE
`FACSIMILE FEDERAL TAX LIEN DOCUMENT
`
`+
`
`+
`
`COURT RECORDING DATA
`Lien Reconded i 08128120'18
`Recording Number: 201804398
`UCC Number
`:
`Liben
`: 3780
`Page
`i 167
`I IRS Serial Numben: 320322618
`
`00:0OAM
`
`ATea: SMALL BUSINESS/SELF EMPLOYED #1
`Lien Unit Phone: (800) 829-3903
`This Lien Has Been Filed in Accordance nith
`Intennal Revenue Regulation 301 .6323 (f ) - 1 .
`
`Name of Taxpayer :
`K I4ITCHELL & ALICE M DECD SMITH
`
`ALS Entity Type: Individual
`
`Resi-dence:
`26 OXFORD DR
`EAST HARTFoRD, CT 06118-2641
`Hith nespect to each assessment beloH, unless notice of lien
`is refiled by the date in column(e), thj.s notice shall constitute
`the certificate of nelease of lien as defined in IRC 6325(a).
`+
`+
`+
`+
`Refile Deadline
`ID Numben
`Pe riod
`Assessed
`Form
`(c)
`(e)
`(d)
`(b)
`(a)
`1040 12131 12016 XXX-XX-0700 0413012018
`
`+
`I Unpaj.d Balance
`(f)
`I
`+
`
`41 90 .20
`
`0513012028
`
`I I
`
`+
`
`+
`
`+
`
`Tot
`
`a1
`
`$
`
`4190.20
`
`''t1-00-0000
`
`Filed at:
`
`T0l,llN CLERK
`EAST HARTFORD Tot'rn of
`EAST HARTFoRD, CT 06108
`This notice Has prepared and executed at MANHATTAN, NY
`on this, the 2lst day of August, 2018.
`Authonizing Official
`LISA,,IILLIAMS
`(800 ) 829-7650
`
`Title:
`ACS h&I
`
`I I I
`
`EXHIBIT B
`
`
`
`STATE OF CONNECTICUT
`
`MIDFIRST BANK
`
`VS
`
`JUDICIAL DISTRICT OF
`HARTFORD AT HARTFORD
`
`THE WIDOW, HEIRS, BENEFICIARIES,
`REPRESENTATTVES AND CREDITORS
`OF THE ESTATE OF
`KENNETH H. MITCHELL, ET AL.
`
`CIVIL ACTION NO.
`HHD-CV-22-6152049-S
`
`DECLARATION OF DEBT
`
`I, John D. Carroll, declare under penalty of perjury, pursuant to 28 U.S.C. Section 1746. thatthe
`following is true and correct to the best of my knorvledge:
`
`That i aln an Advisor in the New England Advisory Group, Intemal Revenue Senice, 380
`Westminster Street, Providence, RI, and have knowledge of the outstanding tax liability of
`Kenneth H. Mitchell and am authorized to make this declaration.
`
`L That Kenneth H. Mitchell owes the Internal Revenue Service for the following periods:
`1040's: 12131 12013, 12131 /2016
`
`The total tax, penalty & interest due as of 0713112023 is $7,745.95
`
`That Notices of Federal Tax Lien were recorded with the Town Cierk, East Hartford,
`CT.
`
`Date of recording
`08/28/2018
`0812812018
`
`Tax Periods & Cunent Balance thru 05/30/2023
`1040; l2l3t/2013 ($1,392.73)
`1040 l2l3ll2A16 ($6,3s3.22)
`
`2. Tlrat additional interest will accrue after A713712023 at the rate specified by the lntemal
`Revenue Senice Code sections 6621 and
`
`,{- } Q"d,{
`
`D. Carroll
`Advisor
`07128/2023
`
`EXHIBIT C
`
`
`
`
`STATE OF CONNECTICUT
`
`
`
`DOCKET NO. HHD-CV-22-6152049-S
`
`
`
`SUPERIOR COURT
`
`JUDICIAL DISTRICT OF
`HARTFORD
`
`AT HARTFORD
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`
`
`
`
`
`MIDFIRST BANK
`
`c/o Korde & Associates, P.C.
`
`5 Shaw’s Cove, Suite 201
`
`New London, CT 06320
`
`
`
`
`
`
` v.
`
`
`
`
`
`
`
`
` THE WIDOW, HEIRS, BENEFICIARIES,
`
` REPRESENTATIVES AND CREDITORS OF
`
` THE ESTATE OF KENNETH H. MITCHELL
`
` 26 Oxford Drive
`
` East Hartford, CT 06118
`
`
`
`
` THE UNKNOWN EXECUTOR/EXECUTRIX/
`
` ADMINISTRATOR/ADMINISTRATRIX OF
`
` THE ESTATE OF KENNETH H. MITCHELL
`
` 26 Oxford Drive
`
` East Hartford, CT 06118
`
`
`
`
`
`
`
`
`CONNECTICUT HOUSING FINANCE AUTHORITY
` 999 West Street
`
`
`
`Rocky Hill, CT 06067
`
`
`
`
`
`
`
`
`STATE OF CONNECTICUT ENERGY
`
`CONSERVATION LOAN PROGRAM
`
` c/o CHIF, n/k/a Capital for Change
`
`10 Alexander Drive
`
`
`
`Wallingford, CT 06492
`
`
`
`
`
`
`
`
`UCONN MEDICAL GROUP
`
`c/o Office of the Attorney General
`
`165 Capitol Avenue, 4th Floor
`
`Hartford, CT 06106
`
`
`
`
`
`
`
`
`
`UNITED STATES OF AMERICA -
`
`INTERNAL REVENUE SERVICE
`
`c/o Office of the United States Attorney
`
`157 Church Street
`
` New Haven, CT 06510
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`:
`
`
`
`
`
`STATE OF CONNECTICUT -
`DEPARTMENT OF REVENUE SERVICES
`c/o Office of the Attorney General
`165 Capitol Avenue, 4th Floor
`Hartford, CT 06106
`
`STATE OF CONNECTICUT -
`JUDICIAL BRANCH OFFICE OF THE
`PROBATE COURT
`c/o Office of the Attorney General
`165 Capitol Avenue, 4th Floor
`Hartford, CT 06106
`
`
`
`
`PRESENT: HONORABLE , JUDGE
`
`
`
`
`
`FULL SUPPLEMENTAL JUDGMENT
`
`A decree of Foreclosure by Sale having entered in this action on July 5, 2022, and thence
`
`to September 14, 2022, and thence to October 19, 2022, and a Partial Supplemental Judgment
`
`having entered on June 9, 2023, approving the sale of the mortgaged premises described in the
`
`said decree of foreclosure and the Court having found in said Partial Supplemental Judgment that
`
`the proceeds of the sale were $130,000.00, and having approved payment therein of the expenses
`
`of the sale and appraisal in the total amount of $6,755.00 and payment to the Plaintiff of its debt
`
`of $120,107.80, said action came thence to the present time when the Defendant, United States
`
`of America, Internal Revenue Service, having filed a Motion for Determination of Priorities and
`
`Full Supplemental Judgment, appeared and was fully heard thereon.
`
`The Court finds that there is presently due from the Defendant former owner of the equity
`
`of redemption to the following Defendant in this action, upon the encumbrances designated, in
`
`order of priority, the sum as follows:
`
`
`
`
`
`2
`
`
`
`To the Defendant United States of America –
`Internal Revenue Service
`
`
`
`
`$7,745.95
`
`
`
`
`Whereupon it is adjudged that the Clerk of this Court pay to the said Defendant the
`
`$3,137.20
`
`
`
`
`sum as follows:
`
`To the Defendant United States of America -
`Internal Revenue Service
`
`
`
`
`and that upon distribution there remain no funds on deposit with the Clerk of Court in this
`
`matter.
`
`
`
`BY THE COURT (HON. J.)
`
`
`
`
`DATE
`
`
`
`
`
`
`
`JUDGE
`
`
`
`
`
`3
`
`
