In re 1918 Dracena Dr., Los Angeles, CA 90027-3107

I. INTRODUCTION

On August 28, 2017, NBS Default Services, LLC (“NBS”) filed a petition and declaration regarding unresolved claims and deposit of undistributed surplus proceeds of trustee’s sale (“Interpleader’”) in the Superior Court for the County of Los Angeles. Dkt. 1- at 1-4. NBS sought judicial assistance to distribute $211,123.25 in surplus proceeds from the foreclosure sale of a property located at 1918 Dracena Drive, Los Angeles, California, 90027-3107 (the “Property”’). See id. Several entities, including the United States Internal Revenue Service and Platinum Loan Servicing, Inc. (“Platinum”), filed claims for the surplus funds. Dkt. 5-1 at 17-19, 61-81. The United States removed this case to federal court under 28 U.S.C. § 1444 on December 11, 2017. Dkt. 1. Pursuant to the Court’s instructions, dkt. 10, NBS deposited the surplus proceeds with the Clerk of the Court. On October 7, 2019, the United States filed a motion for summary judgment, dkt. 14 (“Mot.”), and a statement of undisputed facts and conclusions of law, dkt. 14-1 (“GSUF”). Platinum filed an opposition on October 21, 2019, dkt. 17 (“Opp’n’), and a…