Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_98-cv-00442/USCOURTS-caed-2_98-cv-00442-4/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 28:1340 IRS: Custom Duties

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McGREGOR W. SCOTT 

United States Attorney

G. PATRICK JENNINGS

Trial Attorney, Tax Division

U.S. Department of Justice

P.O. Box 683

Ben Franklin Station

Washington, D.C. 20044-0683

Telephone:(202) 307-6648

Facsimile: (202) 307-0054

Guy.P.Jennings@usdoj.gov

Attorneys for the United States of America

IN THE UNITED STATES COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

)

UNITED STATES OF AMERICA, )

)

Plaintiff, )

v. )

)

LEE D. WIGHT, )

MARJORIE A. WIGHT, )

SKY ISLAND GROUP, )

REPUBLIQUE TRUST COMPANY LTD., )

W.A.G./N.C.E. COMPANY, )

AMERICAN SECURITIES COMPANY, )

WELLS FARGO BANK, )

TAHOE TITLE GUARANTY COMPANY, )

GMAC MORTGAGE CORPORATION, )

)

Defendants. ) )

Case No. CIV-S-98-0442 FCD DAD PS

ORDER OF JUDICIAL SALE

A final judgment was entered by this Court in the above-entitled action, on January 4,

2002, ordering that the United States’ federal tax liens be foreclosed and that the subject

property, described below, be sold pursuant to 28 U.S.C. § 2001.

The first property is located at 2685 Plumbago Court, Rocklin, California (the "Wight

residence"). The Wight residence is situated in Placer County, California, and is more

particularly described as follows:

Lot 108, “Sunset Country Club Unit No. 6", as shown on the map thereof

filed in Book “H” of Maps, at page 22, Placer County Records.

Case 2:98-cv-00442-DAD-DB Document 219 Filed 06/04/07 Page 1 of 6
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The second property is located at 121 West Valley Street, Colfax, California, (the

"dental office property"). The dental office property is situated in Placer County,

California, and is more particularly described as follows:

Commencing at the quarter corner on the North line of Section 3, Township

14 North, Range 9 East, MDB&M., and running thence south 83E 43' 30" East

884.66 feet thence South 77E 51' 15" East 231.58 feet to a point on the North

line of Grass Valley Street at the Southeast corner of the parcel to be

described hereby, the point of beginning, from which point the Southeast

corner of lot 12, block 3, of the original town of Colfax bears South 77E 51'

15" East 499.45 feet; and running thence along the North line of Grass

Valley Street North 77E 51' 15" West 49.58 feet; thence North 12E 08' 45"

East 100.00 feet; thence South 77E 51' 15" East 70.46 feet; thence South 12E 08' 45" West 100.00 feet; thence North 77E 51' 15" West 20.88 feet to the

point of beginning.

(hereinafter, collectively, the “Property”).

Accordingly, it is ORDERED as follows:

1. The United States Marshal for the Eastern District of California, his or her

representative, or an Internal Revenue Service Property Appraisal and Liquidation Specialist

(“PALS”), is authorized and directed under 28 U.S.C. §§ 2001 and 2002 to offer for public sale

and to sell the Property. The United States may choose either the United States Marshal or a

PALS to carry out the sale under this order and shall make the arrangements for any sale as

set forth in this Order.

2. The Marshal, his or her representative, or a PALS representative is authorized to

have free access to the Property and to take all actions necessary to preserve the Property,

including, but not limited to, retaining a locksmith or other person to change or install locks or

other security devices on any part of the property, until the deed to the Property is delivered to

the ultimate purchaser.

3. The terms and conditions of the sale are as follows:

a. the sale of the Property shall be free and clear of the interests of defendants

Lee D. Wight, Marjorie A. Wight, Sky Island Group, Republique Trust Company, Ltd.,

W.A.G./N.C.E. Company, American Securities Company, Wells Fargo Bank, Tahoe Title

Guaranty Company, and GMAC Mortgage Corporation. 

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b. the sale shall be subject to building lines, if established, all laws, ordinances,

and governmental regulations (including building and zoning ordinances) affecting the Property,

and easements and restrictions of record, if any;

c. the sale shall be held at the courthouse of the county or city in which the

Property is located, on the Property's premises, or at any other place in accordance with the

provisions of 28 U.S.C. §§ 2001 and 2002;

d. the date and time for sale are to be announced by the United States Marshal,

his or her representative, or a PALS;

e. notice of the sale shall be published once a week for at least four consecutive

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

Placer County, and, at the discretion of the Marshal, his/her representative, or a PALS, by any

other notice deemed appropriate. The notice shall contain a description of the property and

shall contain the terms and conditions of sale in this order of sale;

f. The minimum bid for each property will be set by the Internal Revenue Service.

If the minimum bid is not met or exceeded, the Marshal, his or her representative, or a PALS

may, without further permission of this Court, and under the terms and conditions in this order

of sale, hold a new public sale, if necessary, and reduce the minimum bid or sell to the second

highest bidder;

g. the successful bidder(s) shall be required to deposit at the time of the same

with the Marshal, his/her representative, or a PALS a minimum of ten percent of the bid, with

the deposit to be made by certified or cashier's check payable to the United States District

Court for the Eastern District of California. 

Before being permitted to bid at the sale, bidders shall display to the Marshal, his/her

representative, or a PALS proof that they are able to comply with this requirement. No bids will

be received from any person(s) who have not presented proof that, if they are the successful

bidders(s), they can make the deposit required by this order of sale;

 h. the balance of the purchase price for the Property is to be paid to the United

States Marshall or a PALS (whichever person is conducting the sale) within 20 days after the

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date the bid is accepted, by a certified or cashier's check payable to the United States District

Court for the Eastern 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 the sale, including

commissions due under 28 U.S.C. § 1921(c), with any amount remaining to be applied to the

income tax liabilities of Lee D. Wight and Marjorie A. Wight at issue herein. The realty shall be

again offered for sale under the terms and conditions of this order of sale. The United States

may bid as a credit against its judgment without tender of cash;

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

Marshal or a PALS shall file a report of sale with the Court, together with a proposed order of

confirmation of sale and proposed deed, within 20 days from the date of receipt of the balance

of the purchase price;

j. on confirmation of the sale, the Marshal or PALS shall execute and deliver a

deed of judicial sale conveying the property to the purchaser;

k. on confirmation of the sale, all interests in, liens against, or claims to, the

property that are held or asserted by all parties to this action are discharged and extinguished;

l. on confirmation of the sale, the recorder of deeds, Placer County, California,

shall cause transfer of the property to be reflected upon that county’s register of title; and

m. the sale is ordered pursuant to 28 U.S.C. § 2001, and is made without right of

redemption.

4. Until the property is sold, Lee D. Wight and Marjorie A. Wight shall take all

reasonable steps necessary to preserve the property (including all buildings, improvements,

fixtures and appurtenances on the property) in its current condition including, without limitation,

maintaining a fire and casualty insurance policy on the property. They shall neither commit

waste against the property nor cause or permit anyone else to do so. They shall neither do

anything that tends to reduce the value or marketability of the property nor cause or permit

anyone else to do so. The defendants shall not record any instruments, publish any notice, or

take any other action (such as running newspaper advertisements or posting signs) that may

directly or indirectly tend to adversely affect the value of the property or that may tend to deter

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or discourage potential bidders from participating in the public auction, nor shall they cause or

permit anyone else to do so.

5. All persons occupying the property shall leave and vacate the property permanently

within 30 days of the date of this Order, each taking with them his or her personal property (but

leaving all improvements, buildings, fixtures, and appurtenances to the property). If any person

fails or refuses to leave and vacate the property by the time specified in this Order, the United

States Marshal’s Office, alone, is authorized to take whatever action it deems appropriate to

remove such person from the premises, whether or not the sale of such property is being

conducted by a PALS. If any person fails or refuses to remove his or her personal property

from the property by the time specified herein, the personal property remaining on the property

thereafter is deemed forfeited and abandoned, and the United States Marshal’s Office is

authorized to remove it and to dispose of it in any manner it deems appropriate, including sale,

in which case the proceeds of the sale are to be applied first to the expenses of sale and the

balance to be paid into the Court for further distribution.

The proceeds arising from sale are to be paid to the Clerk of this Court and applied as

far as they shall be sufficient to the following items, in the order specified:

1. To the United States Marshal or the PALS (whichever person conducted the sale

as arranged by the United States) for the costs of the sale;

2. To all taxes unpaid and matured that are owed to Placer County for real property

taxes on the property;

3. To the secured claims of GMAC Mortgage Corporation and Wells Fargo Bank

according to the Stipulations and Orders thereon filed with the court on May 8,

2000, and June 1, 2001, in the current balance according to proof;

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4. To the federal income tax liabilities of Lee D. Wight and Marjorie A. Wight for the

taxable years ending December 31, 1983, 1984, 1985 and 1986, including tax,

penalties, and interest, up to the amounts set forth in the judgment entered in this

case, plus any interest and penalties accrued thereon. 

IT IS SO ORDERED.

Dated: June 1, 2007.

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