United States District Court, D. Montana, Helena Division
ORDER OF FORECLOSURE AND JUDICIAL SALE
CHARLES C. LOWELL SENIOR UNITED STATES DISTRICT JUDGE
Order of Foreclosure and Judicial Sale is entered pursuant to
the provisions of 28 U.S.C. §§ 2001 &
2002 and 26 U.S.C. §§7402 & 7403. The Court
hereby ORDERS as follows:
Order pertains to real property owned by Dennis Peiker (the
“Subject Property”), which is located at 6350 W.
Montana Highway 200, Lincoln, Montana 59639 and is
more-particularly described in the State of Montana's
Petition for Forfeiture (ECF No. 6 p. 2-3).
United States has valid and subsisting tax liens on all
property and rights to property of Dennis Peiker and Pamela
Peiker (See Default Judgment, ECF No. 38; Judgment,
ECF No. 62), including the Subject Property, arising from the
assessments described in the United States' Amended
Answer to Petition for Forfeiture, Claim to Forfeited Assets,
and Counterclaim to Reduce Federal Tax Assessments to
Judgment and to Foreclose Federal Tax Liens (ECF No. 9),
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 Lewis and Clark
County Recorder's Office.
Dennis Peiker is the true owner of the Subject Property. The
United States has a priority interest in the Subject Property
that is superior to the interest of the State of Montana or
any other creditor.
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 Dennis Peiker.
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 of parties to this
action, with the proceeds of such sale to be distributed in
accordance with the priority of the lienholders set forth in
paragraph 12, 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 Montana, 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 Lewis and Clark County, Montana, 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 ...