Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-4_07-cv-00510/USCOURTS-cand-4_07-cv-00510-6/pdf.json

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

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DECREE OF SALE (NO. C 07-00510-SBA) 1

JOSEPH P. RUSSONIELLO (CSBN 44332)

United States Attorney

THOMAS MOORE (ASBN 4305-O78T)

Assistant United States Attorney

 9th floor Federal Building

 450 Golden Gate Avenue, Box 36055

 San Francisco, California 94102

 Telephone: (415) 436-7017

Attorneys for the United States of America

IN THE UNITED STATES DISTRICT COURT FOR THE

NORTHERN DISTRICT OF CALIFORNIA

OAKLAND DIVISION

UNITED STATES OF AMERICA, )

) NO. C-07-00510-SBA

Plaintiff, )

)

v. )

) ]

CHARLES G. MOYER, et al., ) DECREE OF SALE

 )

Defendants. ) 

____________________________________)

The United States of America and the defendants, through the undersigned, stipulate and

agree that the court decree the sale of the subject real property as follows:

1. Sale is authorized by 28 U.S.C., §§ 2001 and 2002 and 26 U.S.C. §§ 7402

and 7403, the Court rules and orders as follows:

2. Charles G. Moyer owns the real property located at 243 Alicante Court,

Danville, California, and described in the Official Records in the office of the County Recorder,

Contra Costa County, California, describing the real property as follows: 

Parcel Number 218-451-006

Lot 24 as shown on the Map of Subdivision 4496, filed June 19, 1974 in

Book 170 of Maps at page 7, Contra Costa County, California Records.

Excepting therefrom: All oil, gas, other hyrdocarbons or minerals located

more that 500 feet beneath the surface of the earth together with the right

to extract or remove the same, without any rights of surface entry for such

purposes.

Subject to the Covenants, Conditions and Restrictions contained in the

declaration by Dame' Construction Co., Inc. recorded March 19, 1975 in

Book 7457 of Official Records at page 103.

Case 4:07-cv-00510-SBA Document 47 Filed 07/07/08 Page 1 of 6
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DECREE OF SALE (NO. C 07-00510-SBA) 2

3. The United States Marshal for the Northern District of California, his/her

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

(“PALS”) representative, 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 representative to carry out the sale under this order and shall make the

arrangements for any sale as set forth in this Order.

4. 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 are

delivered to the ultimate purchaser(s).

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

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

Charles G. Moyer, California State Board of Equalization, Stephen E. Trettin and Pamela J.

Trettin Family Trust, First American Title Insurance, Nino J. Gianelli, Wallace Kresley and F.J.

Soliven-Meglin;

b. The sale of the property shall not relinquish any interests in the

property that are held or asserted by any persons not named as parties in subsection 5(a),

including but not limited to, Associated Fee Adjusters and Cyrus Killen;

c. the sale shall be subject to the 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;

d. the sale shall be held at the courthouse of the county or city where

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;

e. the date and time for sale are to be announced by the United States

Marshal, his or her representative, or a PALS representative;

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

Case 4:07-cv-00510-SBA Document 47 Filed 07/07/08 Page 2 of 6
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DECREE OF SALE (NO. C 07-00510-SBA) 3

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

circulation in Contra Costa County, and at the discretion of the Marshal, his/her representative,

or a PALS representative, by any other notice deemed appropriate. The notice shall contain a

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

sale;

g. the minimum bid will be set by the United States of America. If

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

representative 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;

h. the successful bidder(s) (except for the United States) shall be

required to deposit at the time of the sale with the Marshal, his/her representative, or a PALS

representative, a minimum of $20,000, with the deposit to be made by certified or cashier’s

check or cash payable to the United States District Court for the Northern District of California. 

Before being permitted to bid at the sale, bidders (except for the United States) shall

display to the Marshal, his or her representative, or a PALS representative, 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 bidder(s), they can make the deposit required by

this order of sale;

i. the balance of the purchase price for the property is to be paid to

the United States Marshal, or a PALS representative (whichever person is conducting the sales)

within twenty (20) days after the date the bid is accepted, by certified cashier’s check payable to

the United States District Court 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 the sale, including commissions due under 28 U.S.C. § 1921(c), with any amount remaining to

be applied to the tax liabilities of Charles G. Moyer at issue herein. The Property 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;

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DECREE OF SALE (NO. C 07-00510-SBA) 4

j. the sale of the property shall be subject to the confirmation by this

Court. The Marshal or a PALS representative 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

the balance of the purchase price;

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

to, the property that are held or asserted by parties, United State of America, California State

Board of Equalization, Stephen E. Trettin and Pamela J. Trettin Family Trust, Nino J. Gianelli,

Wallace Kresley, and F.J. Soliven-Meglin are discharged and extinguished;

l. The confirmation of the sale of the property shall not relinquish

any interests in, liens against, or claims to, the property that are held or asserted by any persons

not named as parties in subsection 5k, including but not limited to, Associated Fee Adjusters and

Cyrus Killen; 

m. on confirmation of the sale, the recorder of deeds Contra Costa 

County, California shall cause transfer of the property to be reflected on upon that county’s

register of title; and

n. the sale is ordered pursuant to 28 U.S.C. § 2001, and is made

without right of redemption.

6. Until the property is sold, defendant Charles G. Moyer shall take all

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

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

limitation, maintaining a fire and casualty insurance policy on the property. He shall neither

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

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

anyone else to do so. He shall not record any instruments, publish any notice, or take any other

action (such as running newspaper advertisements or posting sings) that may directly or

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

discourage potential bidders form participating in the public auction, nor shall he cause or permit

anyone else to do so.

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DECREE OF SALE (NO. C 07-00510-SBA) 5

7. All persons occupying the property shall leave and vacate the property

permanently within thirty (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(s) from the premises, whether or not the sale of such

property is being conduction by a PALS representative. If any person fails or refuses to remove

his or her personal property from the properties by the time specified herein, the personal

property remaining on the properties 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 the proceeds of the sale are to be applied first to the

expenses of the sale and the balance to be distributed pursuant to further Order of this Court. 

See, e.g., U.S. v. Burdline, 205 F.Supp.2d 1175, 1180-81 (W.D. Wash. 2002) (ordering sale

proceeds from tax foreclosure to be distributed first to allowed costs of state); cf. 26 U.S.C. §

6342 (providing that, where the United States seizes and sells property in satisfaction of a federal

tax lien, the proceeds of the sale shall be used first to pay “the expenses of levy and sale”).

The proceeds arising from sale are to be held and distributed by the United States

Marshal or PALS representative, whichever entity sold the real properties, pursuant to the

Order(s) confirming the sale of the real property and ordering disbursal of the sale proceeds.

 IT IS SO ORDERED.

Dated:7/3/08 

UNITED STATES DISTRICT JUDGE

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DECREE OF SALE (NO. C 07-00510-SBA) 6

UNITED STATES DISTRICT COURT

FOR THE 

NORTHERN DISTRICT OF CALIFORNIA

USA,

Plaintiff,

 v.

CHARLES MOYER et al,

Defendant. /

Case Number: CV07-00510 SBA 

CERTIFICATE OF SERVICE

I, the undersigned, hereby certify that I am an employee in the Office of the Clerk, U.S. District

Court, Northern District of California.

That on July 7, 2008, I SERVED a true and correct copy(ies) of the attached, by placing said

copy(ies) in a postage paid envelope addressed to the person(s) hereinafter listed, by depositing

said envelope in the U.S. Mail, or by placing said copy(ies) into an inter-office delivery

receptacle located in the Clerk's office.

Charles Grady Moyer

243 Alicante Court

Danville, CA 94526

Dated: July 7, 2008

Richard W. Wieking, Clerk

By: LISA R CLARK, Deputy Clerk

Case 4:07-cv-00510-SBA Document 47 Filed 07/07/08 Page 6 of 6