United States District Court, C.D. California
PERCY ANDERSON, District Judge.
Pursuant to the Court's Order granting plaintiff United States' Motion for Default Judgment,
IT IS HEREBY ORDERED, ADJUDGED, AND DECREED that the United States shall have judgment in its favor against defendants Mark L. Crumpacker ("Crumpacker"), Voice of Truth & Light Society (the "Society"), the Los Angeles County Child Support Services Department ("Child Support Services"), and the State of California Franchise Tax Board ("FTB").
IT IS FURTHER ORDERED, ADJUDGED, AND DECREED that judgment is entered in favor of the United States and against Crumpacker in the amount of $357, 444.47 as of February 20, 2015 (which includes taxes, additions to tax, penalties, interest, fees, and collection costs) for his unpaid federal income tax liabilities for tax years 1996, 1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004, and 2005. Interest on the judgment will run in accordance with the laws of the United States.
IT IS FURTHER ORDERED, ADJUDGED, AND DECREED that the United States of America has valid tax liens for the amount of Crumpacker's unpaid federal income taxes for the years 1996 through 2005, against the property located at 14933 Daffodil Avenue, Canyon Country, California 91351 (the "Subject Property"), legally described as:
Lot 40 of Tract 26801, as per map recorded in Book 774, pages 48-50 inclusive of Maps, in the office of the Country Recorder of Los Angeles County.
The tax liens arising from Crumpacker's unpaid federal income taxes for tax years 1996 through 2005 attached to Crumpacker's interest in the Subject Property upon assessment of the taxes pursuant to 26 U.S.C. § 6321 and upon filing of Notice of Federal Tax Liens pursuant to 26 U.S.C. § 6323.
IT IS FURTHER ORDERED, ADJUDGED, AND DECREED that the Subject Property will be sold according to the following procedure for foreclosure:
1. The Subject Property described above is sold by the Area Director of the Internal Revenue Service, Los Angeles, California Area ("Area Director"), or his delegate, the Internal Revenue Service Property Appraisal and Liquidation Specialist ("PALS") in accordance with the provisions of 28 U.S.C. §§ 2001 and 2002.
2. Any party to this proceeding or any person claiming an interest in the subject property may move the Court, pursuant to 28 U.S.C. § 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.
3. The Area Director, or the PALS, 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 28 U.S.C. §§ 2001(a) and 2002. The property shall be sold at a public sale to be held at the Stanley Mosk Los Angeles County Courthouse 111 North Hill Street, Los Angeles, California as follows:
a. The PALS shall announce the date and time for sale.
b. Notice of the sale shall be published once a week for at least four (4) consecutive 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 subject property by both its street address and its legal ...