Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-alsd-1_03-cv-00244/USCOURTS-alsd-1_03-cv-00244-1/pdf.json

Parties Involved:
Charles E. Houston
Defendant
Hattie Y. Houston
Defendant
United States of America
Plaintiff

Document Text:

1

Notice may be given by first class mail directed to the addresses reflected in the file.

2

The plaintiff insists that, based on its review of real property records and its

understanding of state and federal law, no person or entity could have an interest in the property

or proceeds superior to its own. The plaintiff also asserts that the notice of sale provided any

such persons or entities all the notice to which they could be entitled. Finally, the plaintiff states

that the interests of any such persons or entities remain attached to the property and were not

IN THE UNITED STATES DISTRICT COURT

FOR THE SOUTHERN DISTRICT OF ALABAMA

SOUTHERN DIVISION

UNITED STATES OF AMERICA, )

)

Plaintiff, )

 )

v. ) CIVIL ACTION 03-0244-WS-M

)

CHARLES E. HOUSTON and )

HATTIE Y. HOUSTON, )

)

Defendants. )

 ORDER

On January 24, 2006, the Court entered an order directing the plaintiff to show cause why

it had remitted the sales proceeds to the Clerk of the Court or provided a statement of the gross

purchase price, costs and expenses, and net sale proceeds. (Doc. 26). The plaintiff has

responded that, through its unintentional error, the sale proceeds were forwarded to the Treasury

Department and applied against the defendants’ tax deficiency. (Doc. 28). The Court is satisfied

with the plaintiff’s response and gratified by the plaintiff’s candor and contrition. 

Pursuant to the amended order of foreclosure and sale, (Doc. 23), the plaintiff is ordered

to file and serve, on or before February 22, 2006, a statement of the gross purchase price, the

IRS PALS’ costs and expenses (including those of the United States Marshal, if any), and the net

sale proceeds to be distributed by Court order. The Clerk is directed to give notice to the parties

that he has received the statement.1

 Within 30 days after the Clerk gives such notice, each party

claiming an interest in the proceeds of the sale shall certify to the Court and to every other party

the amount of its claim. The plaintiff shall provide sufficient evidence and authority to allow the

Court to enter a deficiency judgment without the necessity of a hearing.2

 

Case 1:03-cv-00244-WS-M Document 29 Filed 02/08/06 Page 1 of 2
transferred to the proceeds. The Court accepts these representations and accordingly will

proceed only to distribute the proceeds as between the plaintiff and the defendants. That

procedure, based on the plaintiff’s representations, does not absolve the plaintiff of potential

liability should its representations prove inaccurate.

-2-

DONE and ORDERED this 8th day of February, 2006.

s/ WILLIAM H. STEELE

UNITED STATES DISTRICT JUDGE 

Case 1:03-cv-00244-WS-M Document 29 Filed 02/08/06 Page 2 of 2