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United States v. Birdsong

United States District Court, D. Montana, Missoula Division

December 20, 2018

UNITED STATES OF AMERICA, Plaintiff,
v.
MALCOLM WAYNE BIRDSONG; M.W. BIRDSONG; WAYNES' GROUP; MISSOULA COUNTY; and ENOCH INVESTMENTS, LLC, Defendants.

          DECREE OF FORECLOSURE AND ORDER OF JUDICIAL SALE

          Donald W. Molloy, District Judge.

         On May 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:

         1. The 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
and
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.

         2. The 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 those parties.

         3. The 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.

         4. The 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.

         5. The 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.

         6. 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.

         7. 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.

         8. The 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.

         9. At 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 ...


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