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United States v. Ferigan

United States District Court, W.D. Wisconsin

December 16, 2019

UNITED STATES OF AMERICA, Plaintiff,
v.
MARY FERIGAN, JOHN FERIGAN, WISCONSIN DEPARTMENT OF REVENUE, and WISCONSIN DEPARTMENT OF WORKFORCE DEVELOPMENT Defendants.

          JUDGMENT

          STEPHEN L. CROCKER, MAGISTRATE JUDGE

         In accordance with the Court-approved amended stipulation between the parties, it is hereby ORDERED that judgment is entered in this case as follows:

         1. Judgment is entered on Count I of the Complaint in favor of the United States and against Mary Ferigan in the total amount of $33, 235 regarding her unpaid federal employment tax liabilities for the following tax periods: the second and third quarter of 1998; the third and fourth quarter of 1999; all four quarters of 2000 and 2001, the second, third, fourth quarter of 2002, all four quarters of 2003; and the first, second, and third quarter of 2004, plus interest that has accrued from September 6, 2019, and will continue to accrue on the amount owed until the balance is paid in full.

         2. Judgment is entered on Count II of the Complaint in favor of the United States and against Mary Ferigan, John Ferigan, the Wisconsin Department of Revenue ("WDR"), and the Wisconsin Department of Workforce Development ("DWD") as follows:

(a) The federal tax lien referred to in paragraph 24 of the United States' Second Amended Complaint (ECF No. 22) is a valid and subsisting lien that attached to all property and rights to property of John Ferigan and Mary Ferigan as of the date of the assessment against them;
(b) The federal tax liens referred to in paragraph 28 of the United States' Second Amended Complaint (ECF No. 22) are valid and subsisting liens that attached to all property and rights to property of Mary Ferigan as of the dates of the assessments against her;
(c) The federal tax liens attached to the property and survived John and Mary Ferigan's bankruptcy discharge;
(d) Mary Ferigan and John Ferigan shall have nine (9) months from entry of this Judgment to consummate a private sale of the Property to one or more disinterested third parties, under the following terms and conditions:
a. Mary Ferigan and John Ferigan shall be given seven (7) months from the date of this Judgment to enter into one or more contract(s) of sale for the Eau Claire Property, each with a closing date no later than two (2) months thereafter.
b. The Eau Claire Property shall be listed for sale on the multiple listing service within sixty days from the date of this Judgment, with a licensed realtor who will receive no more than a six percent commission.
c. The Eau Claire Property shall be sold with a sales price of at least $134, 300, or at a lower amount only with the written approval of counsel for the United States.
d. Until the Eau Claire Property is sold, Mary Ferigan and John Ferigan shall take all reasonable steps to preserve the property (including all buildings, improvements, fixtures, and appurtenances on the property) in its current condition including, without limitation, maintaining a fire and casualty insurance policy on the Eau Claire Property. Mary Ferigan and John Ferigan shall neither commit waste against the Eau Claire Property nor cause or permit anyone else to do so. Mary Ferigan and John Ferigan shall make timely property tax and insurance payments until the sale of the Eau Claire Property is consummated. If any portion of the Eau Claire Properly is destroyed before its sale and Mary Ferigan and John Ferigan is entitled to insurance proceeds, the insurance proceeds shall be paid into the registry of this Court. Violation of this paragraph shall be deemed a contempt of court and punishable as such.
e. Mary Ferigan and John Ferigan (through their undersigned counsel) shall send by email to counsel for the United States monthly updates by the last day of each month with documentation showing the status of property taxes and insurance payments made, as well as an update of the progress of the sale of the Eau Claire Property, including all offers, showings, and open house events.
f. Mary Ferigan and John Ferigan (through their undersigned counsel) shall provide to counsel for the United States the contact information of any title company retained in the execution of the sale of the Eau Claire ...

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