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Form 668 (Y) (c) Jurupa Valley California: What You Should Know

A summary of the case is available here. Note that the court document contains a list of delinquent persons who made payments to the City. The City of Jurupa Valley is attempting to locate these delinquent taxpayers, but has not determined a viable means of doing so. AGRA MANIA INDUSTRIAL PROJECT (CASE NUMBER: MA 90088) was the name used on a “project” for the development of a rail crossing project, and a railroad to cross the Kern River. It is estimated the project will create about 700 full time jobs, and possibly many new part-time jobs with the railroad. The project, which is currently pending regulatory approval, was supposed to be completed by year 2016. This case may be considered an asset forfeiture. Please see Asset Forfeiture FAQs at the bottom of this page. Pursuant to U.S. Supreme Court case, United States v. O'Brien (1937), a law enforcement agency must have probable cause to confiscate, or seize to forfeit an asset. There is no specific provision for seize to forfeit. It is the responsibility of the IRS, in consultation with the Department of Justice, to determine whether property subject to seizure or forfeiture is subject to forfeiture under U.S. federal law. There is no specific provision for seize to forfeit under California state law, but we recommend that you consult with your local state prosecutor to determine whether the property is subject to seizure or forfeiture. There is a statute in California that says it is a misdemeanor for a private person “to use as a dwelling-house, residence, or other place of abode, the real property owned or controlled by such person.” However, it has been ruled that state law does not apply to the government. A good way to determine whether the property is subject to seizure or forfeiture is to request a “Determinations Regarding In Uteri Custody” form from the IRS. For all property, that is property that was owned or the person acquired possession of before April 13, 2013, the IRS will send you this form. Filing Form 6468 is not required. The IRS will send you the form directly. The deadline for filing it is the due date of the last payment received from the taxpayer. Generally, this is two months after the receipt of the payment. If you file both of the Form 6468s, it is not required that the payments be filed simultaneously.

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