Court filing

Stipulation for Payment of Taxes to the Clark County Treasurer from Sale of Property — United States v. Abramovs (Dkt. 76, D. Nev.)

Summary

The United States and the Clark County Treasurer stipulate to the forfeiture of two condominium units in Veer Towers, Las Vegas, Unit 509 and Unit 1803, in the case against Jorge Abramovs. Abramovs pleaded guilty to bank fraud, monetary transactions in criminally derived property and failure to account for and pay over withholding and F.I.C.A. taxes. The Treasurer gives up its claims to the property and agrees to accept $3,073.75 for Unit 509 and $5,207.20 for Unit 1803 from the sale proceeds, through escrow if the units are sold under the Order of Interlocutory Sale. If the amounts equal or exceed the fair market values, the agreement is void and the Treasurer may hold a tax sale. Judge Richard F. Boulware, II signed the order on March 2, 2022.

Summary drafted by a model from the document's text below and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used

Filed March 2, 2022 in Jorge Abramovs; one of 8 filings from this case.

Record facts

Court	U.S. District Court for the District of Nevada
Filed	2022-03-02

Cite this document

“Stipulation for Payment of Taxes to the Clark County Treasurer from Sale of Property — United States v. Abramovs (Dkt. 76, D. Nev.).” U.S. District Court for the District of Nevada, No. 2:21-cr-00027, Doc. 76, filed 2022-03-02. Archived at Pandemic Darlings, https://pandemicdarlings.com/court-filings/us-v-jorge-abramovs/2022-03-02-stipulation-for-payment-of-taxes-to-the-clark-county-treasur-dkt-76/, SHA-256 ea097b09aa59105f87a88b572555bc02b4e86f3a5b1cd83d273e32f322c665af.

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Full text

Case 2:21-cr-00027-RFB-DJA Document 76 Filed 03/02/22 Page 1 of 8

1 CHRISTOPHER CHIOU
Acting United States Attorney
2 Nevada Bar No. 14853
JAMES A. BLUM
3 Assistant United States Attorney
501 Las Vegas Boulevard South, Suite 1100
4 Las Vegas, Nevada 89101
(702) 388-6336
5 james.blum@usdoj .gov
Attorneys for the United States
6

7 UNITED STATES DISTRICT COURT
DISTRICT OF NEVADA
8

9 UNITED STATES OF AMERICA, 2:21-CR-027-RFB-DJA
10 Plaintiff, Stipulation for Payment of Taxes to the
Clark County Treasurer from Sale of
11 V. Property

12 JORGE ABRAMOVS,
13 Defendant,
14 CLARK COUNTY TREASURER,
15 Interested Pa
16 The United States of America and the Clark County Treasurer, and its counsel, Lisa
17 Logsdon, agree as follows:

18 1. The government filed a Three-Count Criminal Information against Jorge
19 Abramovs for violations of 18 U.S.C. §§ 1344(2) and 1957 and 26 U.S.C. § 7202. Criminal
20 Information, ECF No. 46.

21 2. Jorge Abramovs pied guilty to Counts One through Three of Three-Count
22 Criminal Information charging him in Count One with bank fraud in violation of 18 U.S .C.
23 § 1344(2), in Count Two with monetary transactions in criminally derived property in

24 violation of 18 U.S.C. § 1957; and in Count Three with failure to account for and pay over
25 withholding and F.I.C .A . taxes in violation of 26 U .S.C. § 7202, and agreed to the forfeiture
26 of property set forth in the Plea Agreement and the Forfeiture Allegations of the Criminal
27 Information. Criminal Information, ECF No. 46; Plea Agreement, ECF No. 48;
28 Arraignment & Plea, ECF No . 49.

Case 2:21-cr-00027-RFB-DJA Document 76 Filed 03/02/22 Page 2 of 8

1 3. The Clark County Treasurer knowingly and voluntarily agrees to the
2 abandonment, the civil administrative forfeiture, the civil judicial forfeiture, or the criminal
3 forfeiture of the following portion of the total property forfeitable in this matter, which are
4 the only portions of the total property in which it claims an interest:

5 a. real property located at 3726 South Las Vegas Boulevard, Unit 509, Las

6 Vegas, Nevada (UNIT 509); and

7 MORE PARTICULARLY DESCRIBED AS:
8 PARCEL 1:
9 UNIT 509 IN BUILDING WEST IN VEER TOWERS, AS SHOWN ON
THAT CERTAIN FINAL MAP OF THE VEER TOWERS, A RESORT
10 CONDOMINIUM SUBDIVISION ON FILE IN BOOK 142 OF PLATS,
PAGE 42 AND AS SET FORTH IN THE DECLARATION OF
11 COVENANTS, CONDITIONS AND RESTRICTIONS AND
RESERVATION OF EASEMENTS FOR VEER TOWERS RECORDED
12 MAY 03, 2010 IN BOOK 20100503 AS INSTRUMENT NO. 0002036,
BOTH IN THE OFFICE OF THE COUNTY RECORDER, CLARK
13 COUNTY, NEVADA.
14 PARCEL 2:
15 AN ALLOCATED INTEREST AS A TENANT-IN-COMMON IN THE
COMMON ELEMENTS OF VEER TOWERS (INCLUDING ANY
16 ANNEXATIONS THERETO), AS SHOWN BY THE MAP AND AS SET
FORTH IN THE DECLARTION.
17
PARCEL 3:
18
AN EXCLUSIVE EASEMENT APPURTENANT TO PARCELS 1 AND 2
19 DESCRIBED ABOVE, OVER AREAS DEFINED AND DESCRIBED AS
LIMITED COMMON ELEMENTS, IF ANY, ALLOCATED TO
20 PARCELS 1 AND 2 IN THE DECLARATION AND AS SHOWN AND
DELINEATED UPON THE MAP REFFERED TO ABOVE.
21
PARCEL 4:
22
NON-EXCLUSIVE EASEMENTS FOR ACCESS, INGRESS, EGRESS,
23 USE AND OTHER PURPOSES ALL DESCRIBED IN THE
DECLARATION AND IN THAT CERTAIN (A) DECLARTION OF
24 CENTRAL PLANT EASEMENTS, DATED DECEMBER 01, 2009 AND
RECORDED DECEMBER 01, 2009 IN BOOK 20091201 AS
25 INSTRUMENT NO. 0002884 OF OFFICIAL RECORDS, AND AS
AMENDED BY THAT CERTAIN FIRST AMENDMENT TO
26 DECLARATION OF CENTRAL PLANT EASEMENTS, DATED
JANUARY 07, 2010 AND RECORDED JANUARY 07, 2010 IN BOOK
27 20100107 AS INSTRUMENT NO. 0000577 OF OFFICIAL RECORDS; (B)
PARKING AND ACCESS AGREEMENT, DATED APRIL 28, 2010 AND
28 RECORDED MAY 03, 2010 IN BOOK 20100503 AS INSTRMENT NO.

Case 2:21-cr-00027-RFB-DJA Document 76 Filed 03/02/22 Page 3 of 8

0000515 OF OFFICIAL RECORDS; (C) DECLARATION OF SUPPORT
1 AND ENCROACHMENT EASEMENTS, DATED DECEMBER 01, 2009
AND RECORDED DECEMBER 01, 2009 IN BOOK 20091201 AS
2 INSTRUMENT NO. 0002885 OF OFFICIAL RECORDS, AND AS
AMENDED BY THAT CERTAIN FIRST AMENDMENT TO
3 DECLARATION OF SUPPORT AND ENCROACHMENT
EASEMENTS, DATED JANUARY 07, 2010 AND RECORDED
4 JANUARY 07, 2010 IN BOOK 20100107 AS INSTRUMENT NO. 0000578
OF OFFICIAL RECORDS; AND (D) DECLARATION OF LIFE SAFETY
5 SYSTEMS EASEMENTS, DATED DECEMBER 01, 2009 AND
RECORDED DECEMBER 01, 2009 IN BOOK 20091201 AS
6 INSTRUMENT NO. 0002886 OF OFFICIAL RECORDS, AND AS
AMENDED BY THAT CERTAIN FIRST AMENDMENT TO
7 DECLARATION OF LIFE SAFETY SYSTEM EASEMENTS DATED
JANUARY 07, 2010 AND RECORDED JANUARY 07, 2010 IN BOOK
8 20100107 AS INSTRUMENT NO. 0000579 OF OFFICIAL RECORDS,
AND ALL IMPROVEMENTS AND APPURTENANCES THEREON,
9 APN: 162-20-714-020.

10 b. real property located at 3726 South Las Vegas Boulevard, Unit

11 1803, Las Vegas, Clark County, (UNIT 1803):

12 MORE PARTICULARLY DESCRIBED AS:

13 PARCEL I:

14 UNIT ONE THOUSAND EIGHT HUNDRED THREE (1803) IN
BUILDING "W" IN VEER TOWERS, AS SHOWN ON THAT CERTAIN
15 FINAL MAP OF THE VEER TOWERS, A RESORT CONDOMINIUM
SUBDIVISION ON FILE IN BOOK 142 OF PLATS, PAGE 42 (THE
16 "MAP") AND AS SET FORTH IN THE DECLARATION OF
COVENANTS, CONDITIONS AND RESTRICTIONS AND
17 RESERVATION OF EASEMENTS FOR VEER TOWERS (THE
"DECLARATION"), RECORDED MAY 03, 2010 IN BOOK 20100503 AS
18 INSTRUMENT NO. 0002036, BOTH IN THE OFFICE OF THE
COUNTY RECORDER, CLARK COUNTY, NEVADA (THE
19 "OFFICIAL RECORDS").
20 PARCEL II:
21 AN ALLOCATED INTEREST AS A TENANT-IN-COMMON IN THE
COMMON ELEMENTS OF VEER TOWERS (INCLUDING ANY
22 ANNEXATIONS THEREOF)AS SHOWN BY THE MAP AND AS SET
FORTH IN THE DECLARTION.
23
PARCEL III:
24
AN EXCLUSIVE EASEMENT APPURTENANT TO PARCELS ONE (1)
25 AND TWO (2) DESCRIBED ABOVE, OVER AREAS DEFINED AND
DESCRIBED AS LIMITED COMMON ELEMENTS, IF ANY,
26 ALLOCATED TO PARCELS ONE (1) AND TWO (2) IN THE
DECLARATION AND AD SHOWN AND DELINEATED UPON THE
27 MAP REFFERED TO ABOVE.
28 Ill

Case 2:21-cr-00027-RFB-DJA Document 76 Filed 03/02/22 Page 4 of 8

PARCEL IV:
1
NON-EXCLUSIVE EASEMENTS FOR ACCESS, INGRESS, EGRESS,
2 USE AND OTHER PURPOSES ALL DESCRIBED IN THE
DECLARATION AND IN THAT CERTAIN (A) DECLARTION OF
3 CENTRAL PLANT EASEMENTS, DATED DECEMBER 01, 2009 AND
RECORDED DECEMBER 1, 2009 IN BOOK 20091201 AS
4 INSTRUMENT NO. 0002884 OF OFFICIAL RECORDS, AND AS
AMENDED BY THAT CERTAIN FIRST AMENDMENT TO
5 DECLARATION OF CENTRAL PLANT EASEMENTS, DATED
JANUARY 7, 2010 AND RECORDED JANUARY 7, 2010 IN BOOK
6 20100107 AS INSTRUMENT NO. 0000577 OF OFFICIAL RECORDS; (B)
PARKING AND ACCESS AGREEMENT, DATED APRIL 28, 2010 AND
7 RECORDED MAY 3, 2010 IN BOOK 20100503 AS INSTRMENT NO .
0000515 OF OFFICIAL RECORDS; (C) DECLARATION OF SUPPORT
8 AND ENCROACHMENT EASEMENTS, DATED DECEMBER 1, 2009
AND RECORDED DECEMBER 1, 2009 IN BOOK 20091201 AS
9 INSTRUMENT NO . 0002885 OF OFFICIAL RECORDS, AND AS
AMENDED BY THAT CERTAIN FIRST AMENDMENT TO
10 DECLARATION OF SUPPORT AND ENCROACHMENT
EASEMENTS, DATED JANUARY 7, 2010 AND RECORDED
11 JANUARY 07, 2010 IN BOOK 20100107 AS INSTRUMENT NO. 0000578
OF OFFICIAL RECORDS ; AND (D) DECLARATION OF LIFE SAFETY
12 SYSTEMS EASEMENTS, DATED DECEMBER 1, 2009 AND
RECORDED DECEMBER 1, 2009 IN BOOK 20091201 AS
13 INSTRUMENT NO. 0002886 OF OFFICIAL RECORDS, AND AS
AMENDED BY THAT CERTAIN FIRST AMENDMENT TO
14 DECLARATION OF LIFE SAFETY SYSTEM EASEMENTS DATED
JANUARY 7, 2010 AND RECORDED JANUARY 07, 2010 IN BOOK
15 20100107 AS INSTRUMENT NO. 0000579, AND ALL IMPROVEMENTS
AND APPURTENANCES THEREON, APN: 162-20-714-153.
16
17 (all of which constitutes property) .

4. The Clark County Treasurer knowingly and voluntarily agrees to abandon or

19 to forfeit the property to the United States.

20 5. The Clark County Treasurer knowingly and voluntarily agrees to relinquish

21 all possessory rights, ownership rights, and all rights, titles, and interests in the property.

22 6. The Clark County Treasurer knowingly and voluntarily agrees to waive its

23 right to any abandonment proceedings, any civil administrative forfeiture proceedings, any

24 civil judicial forfeiture proceedings, or any criminal forfeiture proceedings (all of which

25 constitutes proceedings) of the property.

26 7. The Clark County Treasurer knowingly and voluntarily agrees to waive

27 service of process of any and all documents filed in this action or any proceedings

28 concerning the property.

Case 2:21-cr-00027-RFB-DJA Document 76 Filed 03/02/22 Page 5 of 8

1 8. The Clark County Treasurer knowingly and voluntarily agrees to waive any

2 further notice to its agents, or its attorneys regarding the forfeiture and disposition of the

3 property.

4 9. The Clark County Treasurer knowingly and voluntarily agrees not to file any

5 claim, answer, petition, or other documents in any proceedings concerning the property.

6 10. The Clark County Treasurer knowingly and voluntarily agrees to waive the

7 statute oflimitations, the CAFRA requirements, Fed. R. Crim. P. 7, 11, and 32.2, the
8 constitutional requirements, and the constitutional due process requirements of any

9 abandonment proceedings or any forfeiture proceedings concerning the property.

10 11. The Clark County Treasurer knowingly and voluntarily agrees to waive its

11 right to a hearing on the forfeiture of the property.

12 12. The Clark County Treasurer knowingly and voluntarily agrees to waive (a) all

13 constitutional, legal, and equitable defenses to, (b) any constitutional or statutory double

14 jeopardy defense or claim concerning, and (c) any claim or defense under the Eighth

15 Amendment to the United States Constitution, including, but not limited to, any claim or

16 defense of excessive fines or cruel and unusual punishments in any proceedings concerning

I7 the property.

18 13. The Clark County Treasurer knowingly and voluntarily agrees to the entry of

19 an Order of Forfeiture of the property to the United States.

20 14. The Clark County Treasurer understands that the forfeiture of the property

21 shall not be treated as satisfaction of any assessment, restitution, fine, cost of imprisonment

22 or any other penalty that may be imposed in addition to forfeiture.

23 15. The Clark County Treasurer knowingly and voluntarily agrees to the

24 conditions set forth in this Stipulation for Payment of Taxes to the Clark County Treasurer

25 from Sale of Property (Stipulation).

26 16. The Clark County Treasurer knowingly and voluntarily agrees to the extent

27 expressly permitted by Nevada law to hold harmless the United States, the United States

28 Department of Justice, the United States Attorney's Office for the District of Nevada, the

Case 2:21-cr-00027-RFB-DJA Document 76 Filed 03/02/22 Page 6 of 8

1 United States Federal Bureau of Investigation, their agencies, their agents, and their
2 employees from any claim made by it or any third party arising from the facts and
3 circumstances of this case.
4 17. The Clark County Treasurer knowingly and voluntarily releases and forever
5 discharges the United States, the United States Department of Justice, the United States
6 Attorney's Office for the District of Nevada, the United States Federal Bureau of
7 Investigation, their agencies, their agents, and their employees from any and all claims,
8 rights, or causes of action of any kind that the Clark County Treasurer now has or may
9 hereafter have on account of, or in any way growing out of, the seizures and the forfeitures

10 of the property in the abandonment, the civil administrative forfeitures, the civil judicial

11 forfeitures, and the criminal forfeitures.

12 18. Each party acknowledges and warrants that its execution of the Stipulation is

13 free and is voluntary.

14 19. This Stipulation contains the entire agreement between the parties.

15 20. Except as expressly stated in the Stipulation, no party, officer, agent,
16 employee, representative, or attorney has made any statement or representation to any othe
17 party, person, or entity regarding any fact relied upon in entering into the Stipulation, and
18 no party, officer, agent, employee, representative, or attorney relies on such statement or
19 representation in executing the Stipulation.
20 21. The property is subject to an Order oflnterlocutory Sale, ECF No. 56. After
21 the United States District Court has signed and entered this Stipulation, if the property is
22 sold as part of the Court-ordered interlocutory-sale process, the Clark County Treasurer
23 knowingly and voluntarily agrees to accept $3,073.75 for UNIT 509 and the $5,207.20 for
24 UNIT 1803, through the escrow process, in full satisfaction of its claims against the
25 property. In such a case, the United States knowingly and voluntarily agrees to assent to
26 those amounts being paid out of escrow as part of the interlocutory-sale process. The United

27 States will pay no attorney's fees.

28 I I I

Case 2:21-cr-00027-RFB-DJA Document 76 Filed 03/02/22 Page 7 of 8

1 22. If the property is not sold through the interlocutory-sale process, the terms of

2 this paragraph shall apply. After the United States District Court has signed and entered the
3 Final Order of Forfeiture and this Stipulation concerning the real property, and after the
4 forfeited property is sold, within a practicable time thereafter for the United States, the
5 United States knowingly and voluntarily agrees that the Clark County Treasurer will receive
6 payment from the sale proceeds of the real property. When the conditions in this paragraph
7 are met and the real property is sold, the United States will transfer the $3,073.75 for UNIT
8 509 and the $5,207.20 for UNIT 1803 to the Clark County Treasurer. The United States will
9 pay no attorney's fees.
10 23. If only one of the UNITs is sold through the interlocutory-sale process, then

11 both of the preceding two paragraphs shall apply where applicable. Specifically, Paragraph
12 21 shall apply to the UNIT sold through the interlocutory-sale process and Paragraph 22
13 shall apply to the UNIT not sold through that alternate-sale process.
14 24. If, for any reason, the total to be paid out pursuant to Paragraph 21 or 22

15 equals or exceeds the fair market values of the real property, this Settlement Agreement
16 shall be null and void, and the United States may allow the Clark County Treasurer to hold
I7 a tax sale for the real property.
18 25. The persons signing the Stipulation warrant and represent that they have full
19 authority to execute the Stipulation and to bind the persons and/ or entities, on whose behal
20 they are signing, to the terms of the Stipulation.
21 26. This Stipulation shall be construed and interpreted according to federal
22 forfeiture law and federal common law. The jurisdiction and the venue for any dispute
23 related to, and/ or arising from, this Stipulation is the unofficial Southern Division of the
24 United States District Court for the District of Nevada, located in Las Vegas, Nevada.
25 27. Each party shall bear its own attorneys' fees, expenses, interest, and costs.
26 28. This Stipulation shall not be construed more strictly against one party than
27 against the other merely by virtue of the fact that it may have been prepared primarily by

28 I I I

Case 2:21-cr-00027-RFB-DJA Document 76 Filed 03/02/22 Page 8 of 8

1 counsel for one of the parties; it being recognized that both parties have contributed
2 substantially and materially to the preparation of this Stipulation.
3 IT IS HEREBY CERTIFIED, pursuant to 28 U.S.C. § 2465(a)(2), that there was

4 reasonable cause for the seizure and forfeiture of the property.
5
see below
see signature block
6 DATED: ______ DATED:_see_signature
___ block__

7 CHRISTOPHER CHIOU
Acting United States Attorney

: l q,5(.l_
tPsALO�
LQ,1,e 1 l'lr--.
JAMES A. BLUM
10 Counsel for Clark County Treasurer Assistant United States Attorney
11 DATED: _lzj
_.._ll
DATED: 12/06/2021___________
______.(_�I
__._---

12
13
14 IT IS SO ORDERED:

15
16
17
RICHARD F. BOULWARE, II
18 UNITED STA TES DISTRICT JUDGE

19 March 2, 2022
DATED: _____ ______
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