Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-5_05-cv-00743/USCOURTS-cand-5_05-cv-00743-1/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7403 Suit to Enforce Federal Tax Lien

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DECREE OF SALE 

(NO. C-05-00743-JF) 1

IN THE UNITED STATES DISTRICT COURT FOR THE

NORTHERN DISTRICT OF CALIFORNIA

SAN JOSE DIVISION

UNITED STATES OF AMERICA, ) Case No. C-05-00743-JF

)

Plaintiff, )

) 

v. ) [ revised proposed] DECREE OF SALE

)

FELIX KELLY PRAKASAM, et al., )

)

Defendants. )

____________________________________)

On March 24, 2006, the United States’ Motion for Summary Judgment and request for

order of sale came before United States District Jeremy Fogel. 

Having reviewed the pleadings and good cause appearing, IT IS ORDERED, 

1. Pursuant to 28 U.S.C., §§ 2001 and 2002 and 26 U.S.C. §§ 7402 and 7403, the

Court rules and orders as follows:

2. Felix Kelly Prakasam owns the real property located at 1174 San Diego Drive,

Salinas, California 93901, and described in the Official Records in the office of the County

Recorder, Monterey County, California, describing the real property as follows:

Lot 16, in Block 7, as shown on map entitled “Tract No. 457, Unit

No. 2, Claremont Manor Addition No.2", Monterey County,

California, filed May 5, 1964 in Volume 8 of Maps, “Cities and

Towns”, at page 14, Monterey County Records.

A.P.N. 016-261-16 

**E-filed 3/30/06**

Case 5:05-cv-00743-JF Document 30 Filed 03/30/06 Page 1 of 7
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DECREE OF SALE 

(NO. C-05-00743-JF) 2

3. The United States' tax lien for the 1997 tax year is valid and subsisting and

attaches to the real property located at 1174 San Diego Drive, Salinas, California, as described in

paragraph 2 above (hereinafter “1174 San Diego Drive”). 26 U.S.C. §7403 entitles the United

States to enforce those liens against such real property in order to satisfy the 1997 tax liabilities

of Felix Kelly Prakasam.

4. The United States Marshal for the Northern District of California, or such

representative as he may appoint or employ, is authorized and directed under 28 U.S.C. §§ 2001

and 2002 to offer for public sale and to sell the 1174 San Diego Drive real property. This order

shall act as a special writ of execution and no further orders or process from the Court shall be

required to authorize or empower the United States Marshal, or his representative, to take any

and all steps necessary to fully implement this order.

5. The United States Marshal or his representative is authorized to have free access

to the 1174 San Diego Drive real property and to take all actions necessary to preserve the realty,

including without limitation retaining a locksmith or other person to change or install locks or

other security devices on any party of the realty, until the deed to the realty is delivered to the

ultimate purchaser(s) of the realty.

6. The terms and conditions of the sale of the 1174 San Diego Drive real property

are:

a. The sale shall be free and clear of all interests of Felix Kelly Prakasam;

Liliana P. Prakasam; Wells Fargo Home Mortgage, a division of Wells Fargo Bank N.A.; State

of California Franchise Tax Board; ANCO Financial Inc.; General Electric Capital Corporation;

Credit Counseling Services Inc.; and the United States of America in the real property.

b. The sale shall be subject to any lease, building lines if established, all

laws, ordinances and governmental regulations (including building and zoning regulations),

affecting the premises, and easements and restrictions of record, if any.

c. The public sale of the property shall be held either at the courthouse of the

county, parish, or city in which such property is located, or on the premises.

Case 5:05-cv-00743-JF Document 30 Filed 03/30/06 Page 2 of 7
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DECREE OF SALE 

(NO. C-05-00743-JF) 3

d. The date and time for the sale is to be announced by the United States

Marshal or his representative. 

e. Notice of the sale shall be published once a week for a least four (4)

consecutive weeks before the sale in at least one newspaper regularly issued and of general

circulation in the county, state, or judicial district of the United States where the property is

situated and, at the direction of the United States Marshal or his representative, by any other

notice that he or his representative deems appropriate. Each notice shall contain a description of

the property and shall contain the terms and conditions of sale in this order.

f. The successful bidder(s) of the real property shall be required to deposit at

the time of sale with the United States Marshal or his representative $10,000.00, with the deposit

to be made by certified check or cash. Before being permitted to bid at either sale, bidders shall

display to the United States Marshal, or his representative, proof that they are able to comply

with this requirement. No bids will be received from any person who has not presented proof

that, if he or she is the successful bidder, he or she can make the deposit required by this order.

g. The balance of the purchase price for each parcel of realty is to be paid to

the United States Marshal within sixty (60) days after the date the bid is accepted by a certified or

cashier's check payable to the United States Marshall for the Northern District of California. If

the bidder fails to fulfill this requirement, the deposit shall be forfeited and shall be applied to

cover the expenses of sale, including commissions due under 28 U.S.C. § 1921(c), with any

remaining part retained by the United States as part of the proceeds of the sale to be applied to

the tax liabilities at issue herein, or at the election of the United States, the bidder shall be liable

to the United States, on a subsequent sale of the property, for all net losses incurred by the United

States as a result of such failure, and the realty shall be again offered for sale under the terms and

conditions of the order and decree. 

h. The sale of the real property shall be subject to confirmation by this Court. 

On confirmation of the sale of realty the United States Marshal shall execute and deliver a quit

claim deed conveying the realty to the purchaser of such realty. On confirmation of the sale, the

realty shall be discharged and free from all interests in, liens against, or claims to, the realty that

Case 5:05-cv-00743-JF Document 30 Filed 03/30/06 Page 3 of 7
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DECREE OF SALE 

(NO. C-05-00743-JF) 4

are held or asserted by plaintiff or any of the defendants in this action.

7. Until the 1174 San Diego Drive Way real property is sold by the United States

Marshal, Felix Kelly Prakasam shall take all reasonable steps necessary to preserve such property

(including all buildings, improvements, fixtures and appurtenances on the realty) in its current

condition. He shall not commit waste against the property, nor shall they cause anyone else to do

so. He shall not do anything that tends to reduce the value or marketability of the property, nor

shall he cause anyone else to do so. 

8. Defendant Felix Kelly Prakasam shall not record any instruments that may

directly or indirectly tend to adversely affect the value of the property.

9. When the sale of the 1174 San Diego Drive real property is confirmed by this

Court, the Monterey County Recorder shall permit transfer of such realty to be reflected on that

county's register of title.

10. Within thirty (30) days after the sale of the 1174 San Diego Drive real property is

confirmed by this Court, the United States Marshal shall distribute the amount paid by the

purchaser as follows:

a. First, the Marshal shall retain an amount sufficient to cover the expenses

of the sale, including the commission due under 28 U.S.C. §1921(c) and including an amount

sufficient to cover the expenses of any steps taken to secure or maintain the realty pending sale

and confirmation by the Court.

b. Second, any remaining funds shall be paid to the Wells Fargo Home

Mortgage, a division of Wells Fargo Bank NA in satisfaction of the Deed of Trust dated January

15, 1997 in favor of Community Lending Inc., which Deed of Trust is now held by Wells Fargo

Bank NA. 

c. Third, any remaining funds shall be paid to the ANCO Financial Inc., in

satisfaction of the Deed of Trust filed May 14, 1999 in favor of ANCO Financial Inc., and

against Felix Kelly Prakasam.

///

/// 

Case 5:05-cv-00743-JF Document 30 Filed 03/30/06 Page 4 of 7
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DECREE OF SALE 

(NO. C-05-00743-JF) 5

d. Fourth, any remaining funds shall be paid to the United States of America

to be applied to the 1997 tax liability of Felix Kelly Prakasam and Lilian P. Prakasam. 

e. Fifth, any remaining funds shall be paid to Felix K. Prakasam.

DATED this day of , 2006

BY THE COURT:

 

HONORABLE JEREMY FOGEL

United States District Judge

30th March

Case 5:05-cv-00743-JF Document 30 Filed 03/30/06 Page 5 of 7
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DECREE OF SALE 

(NO. C-05-00743-JF) 6

CERTIFICATE OF SERVICE

I, KATHY P. TAT declare:

That I am a citizen of the United States of America and employed in San Francisco

County, California; that my business address is Office of United States Attorney, 450 Golden

Gate Avenue, Box 36055, San Francisco, California 94102; that I am over the age of eighteen

years, and am not a party to the above-entitled action.

I am employed by the United States Attorney for the Northern District of California and

discretion to be competent to serve papers. The undersigned further certifies that I caused a copy

of the following: 

[Revised proposed] DECREE OF SALE

to be served this date upon the party(ies) in this action by placing a true copy thereof in a sealed

envelope, and served as follows:

_X___ FIRST CLASS MAIL by placing such envelope(s) with postage thereon fully prepaid

in the designated area for outgoing U.S. mail in accordance with this office’s practice.

____ PERSONAL SERVICE (BY MESSENGER)

____ FACSIMILE (FAX) No.: 

to the parties addressed as follows:

PLEASE SEE ATTACHED LIST

I declare under penalty of perjury under the laws of the United States that the foregoing

is true and correct.

Executed on March 24, 2006 at San Francisco, California.

/s/ Kathy Tat 

KATHY P. TAT

Legal Assistant

Case 5:05-cv-00743-JF Document 30 Filed 03/30/06 Page 6 of 7
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DECREE OF SALE 

(NO. C-05-00743-JF) 7

SERVICE LIST

Felix Kelly Prakasam

2048 Orange Tree Lane, Ste. 100

Redlands, California 02374

Lilian P. Prakasam

2048 Orange Tree Lane, Ste. 100

Redlands, California 02374

Nova Dean Pack

Attorney at Law

5005 La Mart Drive, Ste. 201

Riverside, CA 92507

Dean Christopherson

Christopherson & Associates

1111 Civic Drive, Ste. 380

Walnut Creek, CA 94596

Case 5:05-cv-00743-JF Document 30 Filed 03/30/06 Page 7 of 7