The opinion of the court was delivered by: John A. Kronstadt United States District Judge
ANDRE BIROTTE JR. United States Attorney SANDRA R. BROWN Assistant United States Attorney Chief, Tax Division VALERIE MAKAREWICZ (SBN: 229637) Assistant United States Attorney Room 7211, Federal Building 300 North Los Angeles Street Los Angeles, CA 90012 Telephone: (213) 894-2729 Facsimile: (213) 894-0115 E-mail: firstname.lastname@example.org Attorneys for the United States of America
JUDGMENT AND ORDER OF SALE
[filed concurrently with Motion for Summary Judgment and Statement of Uncontroverted Facts and Conclusions of Law] Honorable John A. Kronstadt Motion Hearing: Date: June 6, 2011 Time: 9:00 a.m. Ctrm: 750 Roybal Federal Bldg. 255 E. Temple Street Los Angeles, CA 90012
The Motion for Summary Judgment against defendants PAIGE R. PARRISH and MARGARET B. PARRISH (hereinafter "defendants PARRISH"), filed by plaintiff United States of America came on for hearing before the Court on June 6, 2011. Based on the papers filed in this case, the arguments advanced at the hearing, and all other matters properly made part of the record, IT IS ORDERED:
1. Plaintiff United States of America has valid federal income tax liens, in the amount of the unpaid income tax liabilities, against the property interest of defendants PARRISH.
2. Defendants PARRISH are the owners of the subject property, identified as:
a. LOT 6, IN BLOCK "F" OF TRACT 10273, AS PER MAP RECORDED IN BOOK 148, PAGES 60 AND 61 OF MAPS, IN THE OFFICE OF THE COUNTY RECORDER OF SAID COUNTY.
3. Defendants PARRISH hold title to the subject property, and that defendants PARRISH's interest in such property are, therefore, subject to the Federal tax liens filed against defendants PARRISH for taxable years 1998 through 2008.
4. The Federal tax liens filed against defendants PARRISH for taxable years 1998 thought 2008 have attached to the entire interests of defendants PARRISH in the subject real property.
5. The federal income tax liens for taxable years 1998 through 2008 are hereby foreclosed against defendants PARRISH's interest in the subject property.
6. The subject property is ordered to be sold by the Area Director of the Internal Revenue Service, Los Angeles, California Area (hereinafter "Area Director"), or his delegate, in accordance with the provisions of Title 28, United States Code, Sections 2001 and 2002.
7. Any party to this proceeding or any person claiming an interest in the subject property may move the Court, pursuant to Title 28, United States Code, Section 2001(b), for an order for a private sale of the subject property. Any such motion shall be filed within twenty (20) days of the date of this Judgment and shall set forth with particularity (a) the nature of the moving party's interest in the subject property, (b) the reasons why the moving party believes that a private sale would be in the best interests of the United States of America and any other claimant involved herein, (c) the names of three proposed appraisers and a short statement of their qualifications, and (d) a proposed form of order stating the terms and conditions of the private sale. Any such motion shall comply with Rule 7 of the Local Rules of the District Court for the Central District of California.
8. The Area Director, or his delegate, is ordered to sell the subject property if it does not become the subject of a motion pursuant to the preceding paragraph, in accordance with Title 28, United States Code, Sections 2001(a) and 2002. The property shall be sold at a public sale to be held at the Los Angeles County Courthouse, 111 North Hill Street, Los Angeles, 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 Los Angeles County, California. Said notice shall describe the property by both its street address and its legal ...