United States District Court, D. Minnesota
ORDER OF SALE
RICHARD NELSON UNITED STATES DISTRICT JUDGE
Court entered a final judgment in this action on May 18, 2018
(Docket Entry No. 151), in favor of plaintiff United States
and against defendant William J. Mooney for unpaid federal
income tax liabilities for the 2002, 2003, 2004, 2013, and
2014 tax years and for civil tax penalties assessed against
him for the 2004, 2005, 2006, 2007, and 2008 tax years. The
Court also entered final judgment against Defendant Joni T.
Mooney for unpaid federal income tax liabilities for the
2002, 2003, 2013, and 2014 tax years and penalties assessed
against her for the 2004, 2005, 2006, 2007, and 2008 tax
years. The judgment also ordered that the federal tax liens
associated with those liabilities be enforced with a judicial
sale of the land, along with all improvements, buildings, and
appurtenances thereon, now known as and numbered as 409 6th
Avenue Northwest, Little Falls, Minnesota (the
“Property”), and that the proceeds of sale be
distributed as set forth in the Court's final judgment.
The property has a legal description of Lots 9, 10, 11, 12,
and 13, all in Block 11 of Thayer's Addition to the City
of Little Falls, according to the plat thereof, and situate
in Morrison, County, Minnesota.
Court now ORDERS that the Property shall be sold, pursuant to
26 U.S.C. § 7403(c) and 28 U.S.C. §§ 2001 and
2002, in order to collect the unpaid federal tax liabilities
Internal Revenue Service (“IRS”) Property
Appraisal and Liquidation Specialists (“PALS”)
are authorized to offer for public sale and to sell the
Terms and Conditions: The terms and
conditions of the sale are set forth below.
sale of the Property shall be by public auction to the
highest bidder, free and clear of all rights, titles, claims,
liens, and interests of all parties to this action, including
the plaintiff United States and the defendants William J.
Mooney, Joni T. Mooney, and Harbor Holdings, Mid-Atlantic
Trustees and Administrators, and any successors in interest
or transferees of those parties.
sale shall be subject to building lines, if established, all
laws, ordinances, and governmental regulations (including
building and zoning ordinances) affecting the Property, and
easements, restrictions, and reservations of record, if any.
sale shall be held either at the courthouse of the county or
city in which the Property is located or on the
PALS shall announce the date and time for sale.
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
Morrison County and, at the discretion of the PALS, by any
other notice or advertisement that the PALS deems
appropriate. The notice of the sale shall contain an adequate
description of the Property but need not contain the full
legal description, and shall contain the material terms and
conditions of sale set forth in this order of sale.
Property shall be offered for ...