The opinion of the court was delivered by: The Honorable John A. Mendez Judge OF The United States District Court
This Court entered an Order on September 20, 2012 and final judgment in this action on that same date, finding that the United States has valid federal tax liens for unpaid tax assessments against all property and rights to property belonging to Kenneth and Patricia Malinowski. The Court hereby
ORDERS that the United States' tax liens against Kenneth J. Malinowski and Patricia I. Malinowski for federal income taxes for tax years 1998, 1999, 2000, 2001, 2002 and 2003 attached to the parcel of real property located at 6037 White Cloud Ct., Citrus Heights, CA 95621, which is legally described as follows:
Lot 176 as shown on that certain map entitled "Plat of Greenback Wood Unit 2" filed in the office of the County Recorder of Sacramento County California, on October 3, 1980 in Book 1142 of Maps, at Page 1. (the "Property") and that the tax liens are foreclosed. The Court further ORDERS that the Property be sold under title 28, United States Code, §§ 2001 and 2002, to satisfy those liens, as follows:
1. The United States Marshal, 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 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:
2. 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.
3. The terms and conditions of the sale are as follows:
a. the sale of the Property shall be by public auction to the highest bidder, free and clear of all liens and interests of the United States, Kenneth J. Malinowski; Patricia I. Malinowski; Kenneth J. Malinowski and Patricia I. Malinowski as Trustees of the Boaz Foundation; the Popular Society of Soverign Ecclesia aka the Popular Society of the Sovereign Ecclesia, Kenneth J. Malinowski as Patriarch; Stan Hokenson as Trustee of Tierra Land Trust, Aka Tierra Trust; GMAC Mortgage LLC; State of California Franchise Tax Board; Citibank South Dakota, N.A.; and Sacramento County;
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 Sacramento County, and, at the discretion of the Marshal, his/her representative, or a PALS, by any other notice deemed appropriate. The notice shall 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(s) 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 twenty (20) 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 Eastern District of California. 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 ...