United States District Court, D. Colorado
ORDER OF FORECLOSURE AND JUDICIAL SALE
Y. DANIEL, SENIOR UNITED STATES DISTRICT JUDGE
parties having filed a Stipulation for Entry of Judgment and
Order of Foreclosure and Judicial Sale, this Order of
Foreclosure and Judicial Sale is entered pursuant to the
provisions of 28 U.S.C. §§2001 and 2002 and 26
U.S.C. §§7402 and 7403. The Court hereby ORDERS as
Order pertains to real property owned by Wayne L. Dunn (the
“Subject Property”), which is located at 15393 S.
Wandcrest Drive, Pine, Colorado 80470. The Subject Property
is more particularly described as follows:
LOTS 37 AND 38, BLOCK 1, WANDREST SUBDIVISION, COUNTY OF
JEFFERSON, STATE OF COLORADO
United States has valid and subsisting tax liens on all
property and rights to property of Wayne L. Dunn, including
the Subject Property, arising from the assessments described
in Paragraph 7 of the United States' Complaint (Doc. 1),
which liens are effective as of the dates of those
assessments. The United States further protected its liens by
filing Notices of Federal Tax Liens with the Jefferson
County, Colorado Recorder's Office.
U.S.C. §7403 entitles the United States to enforce its
liens against the Subject Property in order to apply the
proceeds towards the tax liabilities of Wayne L. Dunn.
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 Foreclosure and Judicial Sale and shall
make the arrangements for any sales as set forth in this
Order. This Order of Foreclosure and Judicial 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 clear of all liens and interests, with the proceeds
of such sale to be distributed in accordance with the
priority of the lienholders set forth in paragraph 11, below.
b. The sale shall be subject to all laws, ordinances, and
governmental regulations (including building and zoning
ordinances), affecting the premises, and easements and
restrictions of record, if any.
c. The sale shall be held at the United States District Court
for the District of Colorado, on the Subject Property's
premises, or at any other place in accordance with the
provisions of 28 U.S.C. §§ 2001 and 2002, at
a date and time announced by the United States Marshal,
his/her representative, or a PALS representative.
d. Notice of the sale shall be published once a week for at
least four consecutive weeks before the date fixed for the
sale in at least one newspaper regularly issued and of
general circulation in Jefferson County, Colorado, and, at
the discretion of the Marshal, his/her representative, or a
PALS representative, by any other notice that it or its
representative may deem appropriate. State or local
law notice requirements for foreclosures or execution sales
do not apply to the sale under federal law, and state or
local law regarding redemption rights do not apply to this
sale. The notice or notices of sale shall describe
the Subject Property and shall contain the material terms and
conditions of sale in this Order of Foreclosure and Sale.
e. The minimum bid will be set by the Internal Revenue
Service. If the minimum bid is not met or exceeded, the
Marshal, his/her representative, or a PALS representative
may, without further permission of this Court, and under the
terms and conditions in this Order of Foreclosure and
Judicial Sale, hold new public ...