United States District Court, D. Montana, Missoula Division
DECREE OF FORECLOSURE AND ORDER OF JUDICIAL
W. Molloy, District Judge.
23, 2017, the United States filed this action to reduce
federal income tax assessments against Defendant Malcolm
Wayne Birdsong, also known as M.W. Birdsong, to judgment, to
determine that Birdsong is the true owner of two properties
in Lolo, Montana (the "Subject Properties") held by
Defendant Waynes' Group, and to foreclose federal tax
liens on the Subject Properties. On December 4, 2018, the
Court granted summary judgment to the United States on all
claims. (Doc. 48.) Judgment was entered on December 19, 2018.
(Doc. 50.) Pursuant to the Court's December 4, 2018
Order, 28 U.S.C. §§ 2001 and 2002, and 26 U.S.C.
§§ 7402 and 7403, IT IS ORDERED that the United
States' federal tax liens against the Subject Properties,
arising from the tax assessments at issue in this case, are
foreclosed. A judicial sale of the Subject Properties shall
be conducted as follows:
Subject Properties are located at 100 and 104 Glacier Drive,
Lolo, MT 59847 and are legally described as:
Subdiv.-LAV LAKE VIEW ADD Lot-001, Block-OOA 12N 20W 26 LAKE
VIEW-PARCEL A LOT 1 BLK A, SUID #2050301
Subdiv.-LAV LAKE VIEW ADD Lot-002 Block-OOA 12N 20W 26 LAKE
VIEW ADD, LKVW LOT 2 OF LAKE VIEW ADD, LKVW LOT 2 OF LAKE
VIEW ADDITION BLK A 26-12-20, SUID #1026859.
Subject Properties shall be sold to the highest bidder at a
public auction free and clear of the interests of the parties
to this case and any successors in interest or transferees of
United States may choose either the U.S. Marshal for the
District of Montana or an Internal Revenue Service Property
Appraisal and Liquidation Specialist ("PALS")
representative to conduct the sale. This Order shall act as a
special writ of execution and no further process from the
Court shall be required.
U.S. Marshal or PALS representative shall have discretion to
sell the Subject Properties together or separately. The term
"sale" in this Order shall be construed to mean the
sale of the Subject Properties, together or separately, as
determined by the U.S. Marshal or PALS representative.
sale shall be held at the United States District Court for
the District of Montana, on the Subject Properties'
premises, or at any other place in accordance with the
provisions of 28 U.S.C. §§ 2001 and 2002, at a date
and time set by the U.S. Marshal or PALS representative.
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.
Notice of the sale shall be published once a week for at
least four consecutive weeks before the sale in at least one
newspaper regularly issued and of general circulation in
Missoula County, Montana, and by any other means the U.S.
Marshal or PALS representative deems appropriate. The notice
shall describe the Subject Properties and contain the
material terms and conditions of sale in this Order. State
and local notice requirements do not apply.
United States shall set a reasonable minimum bid. If the
minimum bid is not met, the U.S. Marshal or PALS
representative may sell the Subject Properties to the highest
bidder, or, without further permission of the Court, reduce
the minimum bid and hold a new public sale under this
Order's terms and conditions.
the sale, the successful bidder shall deposit at least 10
percent of the bid with the U.S. Marshal or PALS
representative. The deposit shall be paid with a certified or
cashier's check payable to the United States District
Court for the District of Montana. Before being permitted to
bid, bidders must display proof to the U.S. Marshal or PALS
representative that they are able to comply with this
requirement. The ...