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United States v. Mayek
United States District Court, W.D. Wisconsin
July 19, 2017
UNITED STATES OF AMERICA, Plaintiff,
(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
William L. Coloney United State District Judge.
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:
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.
The Northeast Quarter of the Southwest Quarter of Section 18,
Township 24 North, Range 7 East.
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
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 ...