COME NOW THE AUDITOR AS EXPERT engaged by DEFENDANT __________________, making a special appearance in the above entitled matter for the Defendant “Upper Case” entity  who files in motion the following order to dismiss:

Whereas the court to date has heard arguments for Plaintiffs/ purported creditors request to enforce its power of sale under the Case number 2016 CA -009109 in District of Columbia Superior Court filed by petitioners on 12/15/16 and entered onto docket on 12/16/2016 and where such was entered as of the 11 year anniversary of the  contracts orgination

Defendant for above entitled case files this request in motion seeking DISMISSAL and to strike earlier order for summary judgement granting the anticipated sale scheduled for 9-11-2017 AND 5-11-2018 as follows:

Discovery revealed the court erred in order granting sale for interest sold in an abusive tax matter partnership whereas the instrument the plaintiffs enforces is affirmed a transfer instrument “SECURITY DEED” for TRANSFER OF RIGHTS IN “THE” PROPERTY.

Therein the instrument states “… For this purpose, Borrower does hereby mortgage, grant and convey to Lender, with power of sale, the following described property . . .

Furthermore, it states as BORROWER COVENANTS “. . . . that Borrower is lawfully seized of the estate meaning always named herein for purposes known or unknown, conveyed and has the right to mortgage, grant and convey the Property and that the Property is unencumbered, except for encumbrances of record.” .

Petitioning party pursues the title conveyed into trust to a fiduciary as trustee as tax deferred transfer and sale  for contracts TRANSFER RIGHTS IN PROPERTY whereas the election for the cancellation of debt resulted and is causal to the involuntary conversion of title.

Borrower as of the date shown _______ and no later than _______transferred title in a tax deferred sale by tax code and rules in part found in  sections 1033 and 1031 deferred exchanges as consideration causal  to such  EXCHANGE FOR THE CANCELLATION OF DEBT AND THE INVOLUNTARY CONVERSION OF TITLE TO DEPOSITS

LET THIS COURT CONSIDER THE MATTER OF REVERSE ROLES where a mortgagee is by its own election the obligor to the Payee as the consumer  who inoperative law is established a creditor

COD Income – The creditor converted to a OBLIGOR , and fiduciary holding dominion over all title and thereupon can mortgage, then grant and convey, with power of sale the described property therein a series of events described as from the time the property is placed into service starting as of 04/01/2010

Mortgagor converts to a Payee for receivables held in 26 US COde sections 61 (a) (1) and 108 (i) sections 1031 and 1033; 1038 and thus is the recognized creditor in the transaction lender exists the transaction as a recorded bonafide sale by constructive liquidation .



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