United States District Court, E.D. California
RICHARD E. ZUCKERMAN Principal Deputy Assistant Attorney
CHRISTIAN MEJIA Trial Attorneys, Tax Division U.S. Department
of Justice P.O. Box 683 McGregor w. scott United States
Attorney Eastern District of California Attorneys for the
United States of America
FORECLOSURE AND JUDICIAL SALE
Order of Foreclosure and Judicial Sale ("Order of
Sale") is entered under 26 U.S.C. §§ 7402 and
7403 and 28 U.S.C. §§ 2001 and 2002. The Court
hereby ORDERS as follows:
Order of Sale applies to real property located at 3357 Summit
Ridge Terrace, Chico, CA 95928, APN 018-590-026, in the
County of Butte ("Subject Property"). The Subject
Property is more particularly described as follows:
June 11, 2019, the Court entered an Order adopting the
magistrate judge's findings and recommendations issued on
December 12, 2018 (ECF No. 70). ECF No. 84. The Court ordered
a. Defendant Randy K. Barker is indebted to the United States
of America in the amount of $1, 849, 353.46 as of May 7,
2018, less any subsequent payments or credits, plus interest
and other statutory additions under 26 U.S.C. §§
6601, 6621, and 6622, and 28 U.S.C. § 1961(c)(1) until
the judgment is fully paid.
b. The United States has valid tax liens against Randy K.
Barker's property and rights to property, including the
c. The United States is permitted to foreclose its liens upon
the Subject Property.
d. Defendants Carl Hans, Builders Supply, and Newport Capital
Recovery Group II have no claim or interest in the Subject
Property, or any proceeds from the sale therefrom.
Accordingly, the United States' federal tax liens against
the Subject Property are hereby foreclosed. The United States
Marshal, his/her representative, or an Internal Revenue
Service Property Appraisal and Liquidation Specialist
("PALS") representative is authorized and directed
under 28 U.S.C. §§ 2001 and 2002 to offer for
public sale and to sell the Subject Property free and clear
of the right, title, and interest of all parties to this
action and any successors in interest or transferees of those
parties. The United States may choose either the United
States Marshal or a PALS representative to carry out the sale
under this Order of Sale and shall make the arrangements for
any sale as set forth in this Order. This Order of Sale shall
act as a special writ of execution and no further orders or
process from the Court shall be required.
United States Marshal, his/her representative, or a PALS
representative is authorized to have free access to the
Subject Property and to take all actions necessary to
preserve the Subject Property, including, without limitation,
retaining a locksmith or other person to change or install
locks or other security devices on any part thereof, until a
deed thereto is delivered to the ultimate purchaser(s).
terms and conditions of the sale are as follows:
a. Except as otherwise stated herein, the sale of the Subject
Property shall be by public auction to the highest bidder,
free and ...