Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_06-cv-00183/USCOURTS-caed-2_06-cv-00183-16/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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MCGREGOR W. SCOTT

United States Attorney

Eastern District of California

501 I Street, Suite 10-100 

Sacramento, California 95814

(916)-554-2700

GOUD P. MARAGANI

Trial Attorney, Tax Division

U.S. Department of Justice

P.O. Box 683

Ben Franklin Station

Washington, D.C. 20044-0683

Telephone: (202) 307-6513

Attorneys for the Unites States of America

IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, )

)

Plaintiff, )

)

v. )

)

DAVID E. LAUGENOUR, )

DEBRA L. LAUGENOUR, OXFORD TRUSTEE )

COMPANY as Trustee of Kellee Trust, KELLY )

LAUGENOUR as Trustee of Kellee Trust, )

 KKP TRUSTEE SERVICES as Trustee of Kellee )

Trust, WASHINGTON MUTUAL BANK, )

MORGAN STANLEY DEAN WITTER CREDIT )

CORP., AND BANK UNITED OF TEXAS, FSB, )

)

 Defendants. )

)

)

Civil No. 2: 06-00183-GEB-KJM

ORDER OF

JUDICIAL SALE

This Order of Judicial Sale is entered pursuant to the Court’s Order granting the United States’

Case 2:06-cv-00183-GEB -KJM Document 124 Filed 07/12/07 Page 1 of 7
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Motion for Summary Judgment and resulting Judgment entered in favor of the United States (both the

Order and Judgment were entered on June 13, 2007). Pursuant to the Court’s Order and Judgment and

the provisions of 28 U.S.C. §§ 2001 and 2002 and 26 U.S.C. §§ 7402 and 7403, the Court hereby orders

as follows:

1. David E. Laugenour and Debra L. Laugenour own the parcel of real property that is the

subject of this action. The property (hereinafter referred to as the “subject property”) is

located at 13834 Torrey Pines Drive, Auburn, California 95602 and is legally described as

follows:

Lot 1362, of WESTERN LAKE PROPERTIES, UNIT NO. 2-B, as shown on the Official

Map thereof filed in the Office of the County Recorder of the County of Nevada on July 5,

1967, in Book 2 of Subdivision Maps, at Page 95; EXCEPTING THEREFROM all oil,

gas, gasoline and other hydro-carbon substances and all other minerals underlying and

within the boundaries of such lot below a depth of 100 feet, without right of surface entry,

as reserved in Deed recorded September 27, 1967 in Book 431, Page 26, Official Records.

2. The United States’ liens against the subject property are hereby foreclosed. The Internal

Revenue Service (“IRS”) Property Apprisal Liquidation Specialist is authorized and

directed under 28 U.S.C. §§ 2001 and 2002 to offer for public sale and to sell the subject

property, free and clear of the right, title and interest of all parties to this action and any

successors in interest or transferees of those parties. This Order of Judicial Sale shall act

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

required.

3. The IRS is authorized to have free access to the realty 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 part of the realty, until the deed to

the realty is delivered to the ultimate purchaser. Prospective purchasers shall have the

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right to make a limited inspection of the interior and exterior of the property.

4. Except as otherwise stated herein, the sale of the subject property shall be by public

auction to the highest bidder, free and clear of all liens and interests of David E.

Laugenour, Debra L. Laugenour and all other defendants identified in the complaint. 

5. The sale shall be subject to all laws, ordinances, and governmental regulations (including

building and zoning ordinances), affecting the premises, and easements and restrictions of

record, if any.

6. The sale shall be held at a date and time announced by the IRS at the courthouse of the

county or city in which the subject property is located, on the premises of the subject

property, or at any other place in accordance with the provisions of 28 U.S.C. §§ 2001 and

2002.

7. Notice of the sale shall be published once a week for at least four consecutive weeks

before the date fixed for the sale in at least one newspaper regularly issued and of general

circulation in Sacramento County, and, at the discretion of the IRS, by any other notice

that the IRS or its representative may deem appropriate. The notice of sale shall adhere

substantially to the form attached hereto as Exhibit A.

8 . A reasonable minimum bid shall be determined by the IRS. If the minimum bid is not met

or exceeded, the IRS 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. 

9. At the time of the sale, the successful bidder(s) shall be required to deposit with the IRS a

minimum of ten percent of the bid, with the deposit to be made by a certified or cashier’s

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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 IRS satisfactory proof

of compliance with this requirement. 

10. The balance of the purchase price of the subject property in excess of the deposit tendered

shall be paid by a certified or cashier’s check payable to the “United States District Court

for the Eastern District of California” to the IRS within thirty (30) days after the date the

bid is accepted. If the successful 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 federal tax

liabilities of David E. Laugenour and Debra L. Laugenour at issue herein. The subject

property shall be again offered for sale under the terms and conditions of this Order of

Judicial Sale. The United States may bid as a credit against its judgment without tender of

cash.

11. The sale of the subject property shall not be final until confirmed by this Court. Upon

confirmation of the sale, the interests of, liens against, or claims to the subject property

held or asserted by the United States and any other parties to this action shall be

discharged and extinguished, and the IRS shall execute and deliver a deed conveying the

subject property to the purchaser(s) thereof. 

12. Until the subject property is sold, David E. Laugenour and Debra L. Laugenour shall take

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

improvements, fixtures and appurtenances thereon) including, without limitation,

maintaining fire and casualty insurance policies thereon. David E. Laugenour and Debra

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L. Laugenour shall not commit waste against the subject property, nor shall they cause or

permit anyone else to do so. David and Debra Laugenour shall not do anything that tends

to reduce the value or marketability of the subject property, nor shall they cause or permit

anyone else to do so. David E. Laugenour and Debra L. Laugenour shall not record any

instruments, publish any notice, or take any other action that may directly or indirectly

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

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

permit anyone else to do so. 

13. David E. Laugenour and Debra L. Laugenour and any and all other persons occupying the

subject property, shall permanently leave and vacate such property within thirty (30) days

of entry of this Order of Judicial Sale. David E. Laugenour and Debra L. Laugenour, and

any and all other persons occupying the subject property, shall remove all personal

property (but leave all improvements, buildings, fixtures, and appurtenances) when

leaving and vacating. If any person occupying the subject property fails or refuses to leave

and vacate such property within 30 days, the United States Marshal and his representatives

and the IRS are authorized and directed to take all actions that are reasonably necessary to

bring about the ejectment of that person. If any person fails or refuses to remove his or her

personal property from the subject property within 30 days, the property remaining on the

subject property thereafter is deemed forfeited and abandoned, and the United States

Marshal and his representatives and the IRS are authorized and directed to remove and

dispose of it in any manner they see fit, including sale, in which case the proceeds of sale

are to be applied first to the expenses of sale, and then to the tax liabilities at issue herein.

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14. Notwithstanding the terms of the immediately preceding paragraph, if, after the sale of the

subject property is confirmed by this Court, the subject property remains occupied, a writ

of assistance may, without further notice, be issued by the Clerk of Court pursuant to Rule

70 of the Federal Rules of Civil Procedure to compel delivery of possession of the subject

property to the purchasers thereof.

15. The Clerk of the Court shall distribute the amount paid by the purchaser as set forth by

Court Order. The Court will issue an Order disbursing the funds after the United States

outlines how the funds should be distributed in a motion to confirm sale which shall be

filed after the property has been sold and the funds deposited with the Clerk of the Court.

IT IS SO ORDERED.

Dated: July 10, 2007

 

GARLAND E. BURRELL, JR.

United States District Judge

Respectfully submitted,

MCGREGOR W. SCOTT

United States Attorney

/s/ Goud Maragani 

GOUD P. MARAGANI

Trial Attorney, Tax Division

U.S. Department of Justice

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Post Office Box 683

Ben Franklin Station

Washington, D.C. 20044

Telephone: (202)307-6513

CERTIFICATE OF SERVICE

IT IS HEREBY CERTIFIED that service of the: [PROPOSED] ORDER OF JUDICIAL SALE

has been made this 10th day of July, 2007, by depositing copies thereof in the United States Mail in a

postage prepaid envelope addressed to:

Kelly Laugenour

400 Mission Ranch Boulevard

Apt. 114

Chico, CA 95926

David E. Laugenour

Debra L. Laugenour

13834 Torrey Pines Dr.

Auburn, CA 95602

/s/ Goud Maragani 

GOUD P. MARAGANI

Trial Attorney, Tax Division

U.S. Department of Justice

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