Baldassari

In this Placer County Superior Court action to quiet title to two parcels of real property which had been subjected to federal “nominee” tax liens, plaintiffs’ motion for summary judgment decreeing the liens to be invalid as a matter of law was granted. This appeal followed.

On May 27, 1974, penalties were assessed against James P. Baldassari, Sr. (hereafter sometimes referred to as taxpayer), pursuant to section 6672 of the Internal Revenue Code of 1954 (James P. Baldassari, Sr., is the husband of plaintiff Vada Baldassari and the father of plaintiff James P. Baldassari, Jr.). On November 26 and November 28, 1975, the Internal Revenue Service (IRS) filed a notice of federal tax lien, listing as taxpayer “Vada Baldassari as nominee of James P. Baldassari,” on property hereafter referred to as the Nicholas Road property. On March 10, 1976, the IRS filed a notice of federal tax lien, listing as taxpayer “James P. Baldassari, Jr., and Vada Baldassari as nominees of James P. Baldassari,” on property hereafter referred to as Route 1.

It is these notices of federal tax lien which are the subject of the plaintiffs’ complaint to quiet title, which was brought pursuant to both…