The opinion of the court was delivered by: Judge Philip S. Gutierrez
[Proposed] Amended Judgment and Order of Sale
On June 25, 2009, the United States of America (Plaintiff) moved for summary judgment. Based on the papers filed in this case and all other matters properly made part of the record,
1. The United States of America has a valid federal tax lien, in the amount of the unpaid tax liability, against the real property of Cary Yee and Nancy Yee located in Riverside, California, which they own as joint tenants, ("the subject property"), and is legally described as:
LOT 1 OF TRACT NO. 4804-1, EXCEPT THE SOUTH 5.00 FEET, PER MAP RECORDED IN BOOK 78, PAGE 71 OF MAPS, IN THE OFFICE OF THE COUNTY RECORDER OF RIVERSIDE COUNTY, STATE OF CALIFORNIA. [Assessor Parcel No. 245-152-012-0]
2. Cary and Nancy Yee are liable for the balances due in rem with respect to the subject property, for their 1991, 1993, and 1994 income tax years.
3. As of May 30, 2008, the balance due from Cary and Nancy Yee for the 1991, 1993, and 1994 income tax years were $213,786.46, $66,951.98, and $86,153.51 respectively, for a total of $366,891.95.
4. The balance due includes both assessed and accrued liabilities (taxes, additions to tax, interest, fees and collection costs).
5. The balance due to the United States for additions to tax and interest, as permitted by law, continues to accrue after May 30, 2008.
6. The federal tax lien is hereby foreclosed against Cary Yee's and Nancy Yee's interest in the subject property.
7. The subject property is ordered to be sold by the Area Director of the Internal Revenue Service, Los Angeles, California Area (Area Director), or his delegate, in accordance with the provisions of 28 U.S.C. § § 2001 and 2002.
8. The Area Director, or his delegate, is ordered to sell the subject property in accordance with 28 U.S.C. § § 2001(a) and 2002. The property shall be sold at a public sale to be held at the Riverside County Historic Courthouse, 4050 Main Street, Riverside, California, as follows:
a. Notice of the sale shall be published once a week for at least four (4) weeks prior to the sale in at least one newspaper regularly issued and of general circulation in Riverside County, California. Said notice shall describe the property by both its street address and its legal ...