United States District Court, E.D. Wisconsin
Stadtmueller U.S. District Judge
Court entered an amended default judgment in this action on
February 21, 2017 in favor of the United States and against
Defendant Mark V. Murphy for unpaid federal income tax
liabilities. (Docket #31). The United States was also granted
judgment on its lien enforcement claim, permitting a judicial
sale of the real property located at 29040 Kramer Drive,
Waterford (Racine County), Wisconsin 53185 (“the
Property”), legally described as:
PARCEL 1: Part of the Southeast ¼ of Section 26, T4N,
R19E, Town of Waterford, Racine County, State of Wisconsin
and described as follows: Commencing at a point 197.68 feet
South and 1322.25 feet West of the East ¼ Corner of
said Section 26, thence North 85° 07' West 170.96
feet; thence North 03° 37' East 22 feet thence North
29° 27' East 38.26 feet; thence South 77° 36'
East 136 feet and thence South 22° 00' East 46 feet
to the place of beginning, including all of that part of the
water's edge lying between the aforesaid sidelines
extended, also known as Lot 28, in the Plat of Waterford
Estates Subdivision, an unrecorded plat.
PARCEL 2: Also, commencing at a point 236.11 feet South
1314.92 feet West of the East ¼ Corner of said Section
26; thence North 88° 44' West 179.94 feet; thence
North 03° 37' East 51 feet; thence South 85°
07' East 170.96 feet; thence South 22° 00' East
20 feet; and thence South 00° 32' West 20 feet to the
place of beginning, including all of that part to water's
edge lying between the aforesaid sidelines extended, also
known as Lot 29 in the Plat of Waterford Estates, an
PARCEL 3: Commencing at a point 155.05 feet South and 1339.54
feet West of the East ¼ of said Section 26, thence
North 77° 36' West, 136 feet from the place of
beginning; thence South 22° 26 feet from the place of
beginning, thence South 22° 00' East 26 feet to the
place of beginning.
Said lands being in the Town of Waterford, County of Racine
and State of Wisconsin.
The federal tax liens are enforced against the Property, and
the Property will be sold pursuant to further order of the
Court. The government has now filed an unopposed motion for
an order of sale as to the Property. (Docket #32). The Court,
having no independent basis to question the requested relief,
will grant that motion. Therefore, in accordance with the
amended default judgment,
ORDERED that the United States' unopposed motion for an
order of sale (Docket #32) be and the same is hereby GRANTED;
FURTHER ORDERED 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 Specialist (“PALS”) is
authorized to offer for public sale and to sell the Property.
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
plaintiff United States and defendants Mark V. Murphy, Wells
Fargo Bank, N.A. (“Wells Fargo”), and State of
Wisconsin, Wisconsin Department of Revenue
(“WDR”), and any successors in interest or
transferees of those parties.
sale of the Property 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 of the Property shall be held either at the courthouse
of the county or city in which the Property is ...