Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_03-cv-01989/USCOURTS-caed-2_03-cv-01989-5/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7401 IRS: Tax Liability

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McGREGOR W. SCOTT

United States Attorney

PAUL S. HAM

Trial Attorney, Tax Division

United States Department of Justice

P.O. Box 683, Ben Franklin Station

Washington, DC 20044-0683

Telephone: (202) 307-6421

Facsimile: (202) 307-0054

Attorneys for the United States of America

UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

 Plaintiff,

 v.

JOSEPH VERNI, et al.,

 Defendants.

Civil No. S-03-1989 LKK PAN

ORDER CONFIRMING JUDICIAL

SALE

A Final Judgment and Order of Judicial Foreclosure was entered by this Court in the

above-entitled action, on March 27, 2006, ordering, inter alia, that federal tax liens be foreclosed

against the subject property, described below.

1. This action was commenced to enforce federal tax liens against real property

located at 79 Rolling Hills Court, Oroville, California, 95966 (“subject property”), which is

particularly described as follows:

Parcel A: Parcel 3, as shown on the Parcel Map of a portion of the West half of Section 26, 

Township 19 North, Range 4 East, M.D.B. & M., which map was filed in the office of the

Recorder of the County of Butte, State of California, on August 1, 1979 in Book 71 of Parcel

Maps, at page 71.

Parcel B: A non-exclusive easement for road and public utility purposes over Parcels 2 and 3 

of Parcel Map filed November 5, 1975 in Book 53 of Parcel Maps, at pages 90, 91 and 92.

2. For four weeks prior to August 14, 2006, a Notice of Sale describing the subject

property and summarizing terms of sale was published in the Mercury Register, a newspaper of

Case 2:03-cv-01989-LKK -PAN Document 65 Filed 09/29/06 Page 1 of 2
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ORDER - 2 - Civ. No. S-03-1989 LKK PAN

general circulation in the county in which the subject property is located.

3. On August 14, 2006, at 1 p.m., at the subject property, the United States offered

for sale at public auction to the highest bidder the subject property. The successful bidder, Scott

L. Schulman, bid $295,000 and paid a deposit of $29,500 to the United States Treasury. 

4. As of the date of this Order, no objection to sale has been filed.

5. Upon receipt of payment in full, the Internal Revenue Service is hereby ordered

and authorized to execute and deliver a Certificate of Sale and Deed conveying the subject

property to the purchaser, Scott L. Schulman. 

6. On delivery of the Certificate of Sale and Deed, all interests in, liens against, or

claims to, the realty that are held or asserted by the plaintiff or any of the defendants in this

action are discharged.

7. Possession of the property sold shall be yielded to the purchaser upon the

production of a copy of the Certificate of Sale and Deed; and if there is a refusal to so yield, a

Writ of Assistance may, without further notice, be issued by the Clerk of this Court to compel

delivery of the subject property to the purchaser.

8. The Internal Revenue Service shall distribute the amount paid by the purchaser

according to the priority set forth in the Final Judgment and Order of Judicial Sale. 

IT IS SO ORDERED.

Dated: September 28, 2006.

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