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IN THE UNITED STATES DISTRICT COURT 

FOR THE DISTRICT OF COLORADO

Civil Action No. 11-cv-02708-WYD-KLM 

UNITED STATES OF AMERICA, 

 Plaintiff, 

v. 

 

NANCY D. BERRYMAN; 

THE TEMPLE OF THE UNVEILED GOD; 

THE OFFICE OF THE OVERSEER OF DEDICATION TO ENLIGHTENMENT, AND 

HER SUCCESSORS, A CORPORATION SOLE; 

 Defendants. 

______________________________________________________________________ 

ORDER OF FORECLOSURE AND DECREE OF SALE 

 

 On May 19, 2014, this Court entered its judgment reducing federal tax 

assessments against Nancy D. Berryman (“Ms. Berryman”) to judgment and foreclosing 

federal tax liens against Ms. Berryman against the two parcels of real property, with any 

associated water rights, located at 3295 Tunnel Road, Estes Park, CO 80517, and 

legally described as follows: 

Parcel A: Considering the North Line of the Northeast Quarter of Section 9, 

Township 4 North, Range 73 West of the 6th P.M. as bearing South 89 

degrees 51 minutes East and with all bearings herein relative thereto: 

Beginning at the North1⁄4 corner of said Section 9; thence South 89 

degrees 51 minutes East 322.55 feet; thence South 31 degrees 28 

minutes East 388.91 feet; thence South 58 degrees 22 minutes West 826 

feet to the True Point of Beginning; thence North 31 degrees 28 minutes 

West 519.77 feet to the approximate center line of Wind River; thence 

along said approximate center line to a point resultant from a direct 

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bearing of South 75 degrees 06 minutes West 130.41 feet; thence South 

31 degrees 28 minutes East 557.31 feet to the Northwesterly boundary 

line of Wind River Road; thence along said North boundary line, North 58 

degrees 22 minutes East 125 feet to the True Point of Beginning. County 

of Larimer, State of Colorado, also identified as Larimer County 

Assessor's parcel number 567124. 

Parcel B: Considering the North Line of the Northeast Quarter (NE 1/4) of 

Section Nine (9), Township Four (4) North, Range Seventy-three (73) 

West of the Sixth Principal Meridian, as bearing South 89 degrees 51 

minutes East and with all bearings herein relative thereto: Beginning at the 

North one-quarter corner of said Section Nine (9); thence South 89 

degrees 51 minutes East 322.55 feet; thence South 31 degrees 28 

minutes East 388.91 feet; thence South 58 degrees 22 minutes West 951 

feet to the TRUE POINT OF BEGINNING; thence North 31 degrees 28 

minutes West 557.31 feet to the approximate center line of Wind River; 

thence along said approximate center line to a point resultant from a direct 

bearing of South 41 degrees 40 minutes West 130.61 feet; thence South 

31 degrees 28 minutes East 519.77 feet to the Northwesterly boundary 

line of Wind River Road; thence along said North boundary line, North 58 

degrees 22 minutes East 125.00 feet to the True Point of Beginning. 

County of Larimer, State of Colorado, also identified as Larimer County 

Assessor’s parcel number 560782. 

(hereinafter “Property”). Pursuant to 28 U.S.C. §§ 2001 and 2002 and 26 U.S.C. §§ 

7402 and 7403, this Court enters this Order of Sale. 

 IT IS HEREBY ORDERED that the United States Marshal for the District of 

Colorado, his/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 the Property 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: 

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 1. 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. 

 The terms and conditions of the sale are as follows: 

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

Berryman, The Temple of the Unveiled God, and The Office of the Overseer of 

Dedication to Enlightenment, and Her Successors, a Corporation Sole; 

 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/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 Larimer County, Colorado, and, at the discretion of the Marshal, his/her 

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

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contain a description of the Property and shall contain the terms and conditions of sale 

in this order of sale; 

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

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 highest bidder; 

 g. The successful bidder for the Property 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 or cash 

payable to the United States District Court for the District of Colorado. 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 twenty days 

after the date the bid is accepted, by a certified or cashier’s check payable to the United 

States District Court for the District of Colorado. 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 

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remaining to be applied to the income tax liabilities of the Ms. Berryman at issue herein. 

The Property shall be again offered for sale under the terms and conditions of this order 

of sale, or, in the alternative, sold to the second highest bidder. 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 forty 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, Larimer County, Colorado, 

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. 

 2. Until the Property is sold, Ms. Berryman and her relatives shall take all 

reasonable steps necessary to preserve the Property (including all buildings, 

improvements, fixtures and appurtenances on the property) in its current condition 

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including, without limitation, maintaining a fire and casualty insurance policy. 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. They 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 or discourage potential bidders from 

participating in the public auction, nor shall they cause or permit anyone else to do so. 

 3. All persons occupying the Property shall leave and vacate the Property 

permanently within thirty 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. Specifically, the 

United States Marshall (or his/her designee) is authorized and directed to take all 

actions necessary to enter the Property at any time of the day or night and evict and 

eject all unauthorized persons located there, including Ms. Berryman, and any 

occupants. To accomplish this and to otherwise enforce this Order, the United States 

Marshal shall be authorized to enter the Property and any and all structures and 

vehicles located thereon, and to use force as necessary. When the United States 

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Marshal concludes that all unauthorized persons have vacated, or been evicted from 

the Property, he/she shall relinquish possession and custody of the Property to the 

Internal Revenue Service, or its designee. No person shall be permitted to return to the 

Property and/or remain thereon without the express written authorization by the United 

States Marshal and/or the Internal Revenue Service, and/or the United States 

Department of Justice, or their respective representatives and/or designees. 

Unauthorized persons who re-enter the Property during the time this Order is in effect 

may be ejected by the United States Marshal without further order of the Court. 

 4. 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. 

 5. 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: 

 a. 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; 

 b. To all taxes unpaid and matured that are owed (to county, city or school 

district) for real property taxes on the Property and any other unpaid local taxes; and 

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 c. To the United States, without reduction for registry fees1, for the unpaid 

balance of the Ms. Berryman’s federal income tax liabilities for the years 1997 and 

1999-2006, plus all interest and penalties due and owing thereon; and 

 d. Any balance remaining after the above payments shall be held by the Clerk 

until further order of the Court. 

 Dated: June 9, 2014 

 BY THE COURT: 

 /s/ Wiley Y. Daniel 

 WILEY Y. DANIEL, 

 SENIOR UNITED STATES DISTRICT JUDGE 

 

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 “In cases where the United States Government is a party to the action underlying the registry 

investment, the funds initially withheld in payment of the [registry] fee may be restored to the 

United States upon application filed with the court by...government counsel.” 56 FR 56356-01; 

see also Housekey Fin. Corp. v. Hofer, 2001 WL 429821 at *1 (E.D. Cal. March 23, 

2001)(ordering the Clerk to disburse all registry funds to the United States “undiminished by any 

registry fees assessed”). 

 The United States hereby requests the return of any registry fees charged against the 

registry funds and requests that this amount be included in the funds disbursed to the United 

States.

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