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United States v. Mayek

United States District Court, W.D. Wisconsin

July 19, 2017

UNITED STATES OF AMERICA, Plaintiff,
v.
(1) JAMES C. MAYEK, (2) JUDITH A. MA YEK, (3) WISCONSIN DEPARTMENT OF WORKFORCE DEVELOPMENT, (4) WISCONSIN DEPARTMENT OF REVENUE, (5) DISCOVER BANK, and (6) PORTAGE COUNTY TREASURER'S OFFICE, Defendants. Creditor Tax Ending Period Date of Assessment

          [PROPOSED]ORDER OF SALE

          William L. Coloney United State District Judge.

         This Court entered a final judgment in this action on July 19, 2017, (Docket No.) in the amounts of $258, 171.94 and $259, 434.89, plus interest, in favor of the Plaintiff United States of America, and against each of the Defendants, James C. Mayek and Judith A. Mayek, respectively, for unpaid 26 U.S.C. § 6672 civil penalty liabilities. The judgment provides that the federal tax liens associated with those liabilities be enforced by a judicial sale of James and Judith Mayek's real property, located at 3157 Woods Road, Junction City, Portage County, Wisconsin 54443 (the "Woods Road Property"). The property consists of three parcels, with the following legal descriptions:

Parcel 1:
The Northwest (NWl/4) Quarter of the Southeast (SEl/4) Quarter of Section No. Eighteen (18), Township No. Twenty-four (24) North, Range No. Seven (7) East, together with all improvements thereon situated.
Parcel 2:
The Northeast Quarter of the Southwest Quarter of Section 18, Township 24 North, Range 7 East.
Parcel 3:
The North one-half of the West one-half of the Southwest Fractional Quarter, Section 18, Township 24 North, Range 7 East, EXCEPT the North 10 acres thereof, and EXCEPT that part conveyed to Archie R. Olds and wife by deed recorded in Book 232 of Deeds, page 12, and further EXCEPTING the South 208.71 feet of the North 668.71 feet thereof.
The Court now ORDERS that the Woods Road Property shall be sold under 26 U.S.C. § 7403(c) and 28 U.S.C. §§ 2001 and 2002 in order to collect James and Judith Mayek's civil penalty liabilities as follows:
1. The Internal Revenue Service ("IRS") Property Appraisal and Liquidation Specialists ("PALS") are authorized to offer for public sale and to sell the Woods Road Property.
2. The terms and conditions of the sale of the Woods Road Property are as follows:
a. The sale of the Woods Road 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 James C. Mayek, Judith A. Mayek, Wisconsin Department of Workforce Development ("WD WD"), Wisconsin Department of Revenue ("WDOR"), Discover Bank, and Portage County Treasurer's Office, and any predecessors or successors in interest or transferees of those parties. Additionally, the sale of the Woods Road Property shall be free and clear of all rights, titles, claims, liens, and interests of Wisconsin Public Service, with the exception of any utility easements. The Woods Road Property will be sold subject to any utility easements held by Wisconsin Public Service.
b. The sale shall be subject to building lines, if established, all laws, ordinances, and governmental regulations (including building and zoning ordinances) affecting the Woods Road Property, and easements, restrictions, and reservations of record, if any.
c. The sale of the Woods Road Property shall be held either: (1) at the courthouse of the county or city in which the Woods Road Property is located; or ...

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