B-226839 June 15, 1987

B-226839: Jun 15, 1987

Additional Materials:

Contact:

Edda Emmanuelli Perez
(202) 512-2853
EmmanuelliPerezE@gao.gov

 

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

The Federal lien is on real property in New Castle. A corporate defendant which was assessed criminal penalties totatling $53. Our authority to issue certificates of release of junior liens on real property is provided by 28 U.S.C. The requirements of that statute appear to have been satified. Accordingly the Certificate of Release has been prepared and is enclosed. Duly recorded in the jurisdiction in which the property is located. To have the same extinguished. 000 was entered against H. More particularly bounded and described as all that certain piece of parcel of land Beginning at a point in the southerly line of Gardner Avenue which is 41.6 feet distant from Monumented Base Line of the Pittsburgh and Lake Erie Railroad Company's New Castle Branch at Survey Station 93+86.01 thereof and making a forward angle of 102 degrees 04' 30" to the left thereto.

B-226839 June 15, 1987

Attorneys

J. Alan Johnson, Esq. United States Attorney Western District of Pennsylvannia 633 United States Post Office & Courthouse Pittsburgh, Pennsylvannia 15219

Attention: Alan E. Cech, Assistant United States Attorney

Dear Mr. Johnson:

By letter dated April 16, 1987, you forwarded for consideration by the Office an Application for Certificate of Discharge of Property from Federal Lien submitted by the Peoples Bank of Western Pennsylvania. The Federal lien is on real property in New Castle, Pennsylvannia owned by the H. Wolfe Iron and Metal Company, a corporate defendant which was assessed criminal penalties totatling $53,000 on January 29, 1985.

Our authority to issue certificates of release of junior liens on real property is provided by 28 U.S.C. Section 2410(e), as you know. Based on our review of the documents you submitted, the requirements of that statute appear to have been satified. Accordingly the Certificate of Release has been prepared and is enclosed.

Sincerely yours,

HARRY R. VAN CLEVE Comptroller General of the United States

Enclosures

OFFICE OF THE COMPTROLLER GENERAL OF THE UNITED STATES Washington, D.C.

CERTIFICATE OF RELEASE

KNOW ALL MEN BY THESE PRESENTS THAT:

WHEREAS, title 28, United States code, section 2410(e) provides as follows:

"Whenever any person has a lien upon any real or personal property, duly recorded in the jurisdiction in which the property is located, and a junior lien, other thatn a tax lien, in favor of the United States attaches to such property, such person may make a written request to the officer charged with the administration of the laws in respect of which the lien of the United States arises, to have the same extinguished. If after appropriate investigation, it appears to such officer that the proceeds from the sale of the property would be insufficient to wholly or partly satisfy the lien of the United States, or that the claim of the United States has been satisfied of by lapse of time or otherwise has become unenforceable, such officer shall so report to the Comptroller General who may issue a certificate releasing the property from such lien;" and

WHEREAS, on January 29, 1985, a judgement in the amount of $53,000 was entered against H. Wolfe Iron & Metal Company in favor of the United States of America in the United States District Court for the Western District of Pennsylvania; and

WHEREAS, as a result of this judgment, a lien attached to certain property located in the Eighth Ward, City of New Castle, County of Lawrence, Commonwealth of Pennsylvania, and more particularly bounded and described as all that certain piece of parcel of land

Beginning at a point in the southerly line of Gardner Avenue which is 41.6 feet distant from Monumented Base Line of the Pittsburgh and Lake Erie Railroad Company's New Castle Branch at Survey Station 93+86.01 thereof and making a forward angle of 102 degrees 04' 30" to the left thereto; thence South 12 degrees 10' 41" West in a line which is parallel with and distant 40.25 feet from said Monumented Base Line of Survey, a distance of 395.94 feet to a point; thence in a distance of 395.94 feet to a point; thence in a line curving to the right and having a radius of 558.68 feet a distance of 108.00 feet to a point which is distant 66.04 feet from Monumented Base Line of Survey at Survey Station 89+16.40 thereof and making a backward angle of 50 degrees 08' to the right thereto; thence South 62 degrees 18' 41" West a distance of 304.86 feet, more or less, to a point in the dividing line between the Pittsburgh and Lake Erie Railroad Company and the Erie Railroad; thence in said dividing line North 1 degree 50' 19" West a distance of 503.98 feet, more or less, to a point in the Southerly line of Gardner Avenue, North 65 degrees 59' 49" East a distance of 314.56 feet, more or less, to a point; thence continuing in said southerly line of Gardner Avenue South 89 degrees 53' 49" East a distance of 115.21 feet more or less, to the point of beginning, containing 3.88 acres, more or less,

said lien being filed on May 29, 1985 in the Office of the Prothonotary of Lawrence County, Pennsylvania at number 517 of 1985 D.S.B. against H. Wolfe iron & Metal Company in the amount of $53,000; and

WHEREAS, at the time the Government's lien attached to this property it was encumbered by a mortgage in the original amount of $331,796.68 and other amounts payable thereunder, executed by the H. Wolfe Iron and Metal Company by Arthur Epstein, President, to Peoples Bank of Western Pennsylvania, dated December 3, 1982, recorded in Mortgage Book Volume 525, Page 482 in the Office of the Recorder of Deeds of Lawrence County, Pennsylvania; and

WHEREAS, the holder of the senior lien, People Bank of Western Pennsylvania, has applied for the release of the Government's lien on the above-described property; and

WHEREAS, the United States Attorney, Western District of Pennsylvania, is the officer charged with the administration of the laws in respect of which the lien of the United States arises; and

WHEREAS, the United States Attorney has reported that the lien of the United States is junior to the mortgage of the applicant and is not a tax lien; and

WHEREAS, the United States Attorney has found that the proceeds from the sale of the involved property will be insufficient to satisfy in whole or in part the junior lien held by the United States;

NOW THEREFORE, under authority of the above-quoted statutory provision, 28 U.S.C. Section 2410(e), I hereby issue the certificate of release of the property hereinbefore described from such lien in the amount of $53,000, as arose in favor of the United States on account of the aforesaid Federal judgment, insofar as the same may be a lien or charge upon or againstsaid property. This certificate is not intended to an shall not operate as a release, satisfaction, or discharge of any lien of the United States arising out of the aformentioned judgement of January 29, 1985, except with respect to the property described above.

IN WITNESS WHEREOF, I hereunto set my hand and seal this ________________ date of ___________________, 1987.

HARRY R. VAN CLEVE Comptroller General of the United States