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United States v. Celauro

United States District Court, D. Colorado

December 18, 2017

UNITED STATES OF AMERICA, Plaintiff,
v.
SALVATORE CELAURO, JR., MICHELE GRAZIANO, and PARK COUNTY, COLORADO, Defendants.

          ORDER CONFIRMING SALE AND DISTRIBUTING PROCEEDS

          CHRISTINE M. ARGUELLO UNITED STATES DISTRICT JUDGE.

         This matter is before the Court upon Plaintiff United States of America's Motion for Order Confirming Sale and Distributing Proceeds. (Doc. # 65.) For the reasons stated herein, the Court grants the United States' Motion and issues this Order.

         I. BACKGROUND

         The United States initiated this action on February 23, 2016, seeking to reduce federal tax assessments against Defendant Salvatore Celauro, Jr., and to foreclose related federal tax liens on real property in Park County, Colorado (the “Subject Property”). (Doc. # 1.) As the Court explained in its Order Denying Defendant's Motion to Dismiss and Entry of Default Judgment (Doc. # 45), Plaintiff filed numerous filings asserting nonsensical arguments in protest of taxation and alleging a fraudulent conspiracy throughout this action. Defendant attacked the jurisdiction of this Court in these filings, as tax-protesting defendants commonly do, and repeatedly failed to appear for scheduled hearings.

         The Court entered default judgment against Defendant on November 3, 2016. (Id.) On February 10, 2017, the Court entered an Order of Foreclosure and Judicial Sale, directing the sale of the Subject Property. (Doc. # 51.) Defendant did not comply with the Court's directive that all persons occupying the Subject Property vacate it permanently, and on July 3, 2017, the United States Marshal physically evicted him from the Subject Property. See (Doc. # 58.) The Subject Property was then advertised for sale in accordance with the Court's order. (Doc. # 65-2 at 1-2.)

         The Subject Property was sold at a public auction on September 14, 2017; an Internal Revenue Service (“IRS”) Property Appraisal and Liquidation Specialist conducted the auction on the Subject Property's premises. (Id. at 2.) The successful bidder bid $510, 000 and paid the required deposit of $51, 000. (Id.) The bidder deposited the balance of the purchase price with the Clerk of the Court on October 20, 2017. (Id.) According to the United States, $1, 088.95 in expenses were incurred in the sale of the Subject Property, broken down as follows:

a. $352.03: United States Marshal's eviction, see (Doc. # 58);
b. $109.27: electric bills for the Subject Property from Intermountain Rural Electric Association, see (Doc. # 65-6);
c. $516.99: Locksmith's charge for changing the locks on the Subject Property, from Mathias Lock & Key, see (Doc. # 65-7); and
d. $110.66: cost of advertising the sale in local media, from Nationwide Newspapers, see (Doc. # 65-8).

(Doc. # 65 at 5-6.)

         On November 21, 2017, the United States filed the instant motion, requesting that the Court enter an order confirming the sale of the Subject Property and distributing the proceeds from that sale. (Doc. # 65.) Plaintiff filed two objections on December 14, 2017, (Doc. ## 67, 68), though the second objection is identical to a portion of the Plaintiff's first objection. Plaintiff therein demands that the Court return the Subject Property to him and refund $510, 000 to the successful bidder. E.g., (Doc. # 67 at 5.)

         II. ANALYSIS

         The general procedure for conducting a public sale of real property under Court direction is ...


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