United States District Court, D. Nebraska
TIMOTHY K. DOLAN, #20978 Deputy Douglas County Attorney Attorney for John W. Ewing in his capacity as Douglas County Treasurer
SHERRA WONG, NY #4894895 Trial Attorney, Tax Division Attorney for the United States
ORDER OF SALE
LYLE E. STROM, Senior Judge
This Court entered a final judgment in this action on October 27, 2015 (Docket Entry No. 28), in favor of Plaintiff, the United States, and against Defendants, James J. Shotkoski and Denise R. Shotkoski, for unpaid federal income tax liabilities in the amount of $262, 469.13 (plus interest and statutory additions accruing after September 3, 2015) for tax years 1993-1995, 2000, 2001, 2003-2005, and 2007-2009. 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 at the property commonly known as 6813 N. 122nd Court, Omaha, NE 68142 (the “Property”), and more fully described as follows:
Unit 10, Building 3, Deer Creek Condominium, a Condominium organized under the Laws of the State of Nebraska pursuant to Declaration filed September 8, 2005, at Instrument No. 2005112084, of the Records of Douglas County, Nebraska.
The Property was conveyed to James J. Shotkoski and Denise R. Shotkoski as joint tenants with rights of survivorship by a corporation survivorship warranty deed at the Register of Deeds of Douglas County, Nebraska as instrument number 2008036944.
The Court now ORDERS that the Property 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 as follows:
1. The Internal Revenue Service (“IRS”) Property Appraisal and Liquidation Specialists (“PALS”) is authorized to offer for public sale and to sell the Property.
2. The terms and conditions of the sale are set forth below.
a. The 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, the United States, and Defendants John Ewing (in his capacity as Treasurer of Douglas County, Nebraska); SI 9, LLC; Capital One Bank; Asset Acceptance, LLC; Debt Solutions, Inc.; James J. Shotkoski; and Denise R. Shotkoski, and any successors in interest or transferees of those parties.
b. The 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.
c. The sale shall be held either at the courthouse of the county or city in which the Property is located or on the Property’s premises.
d. The PALS shall announce the date and time for sale. The IRS, PALS, and their representatives shall be permitted to enter the Property with prospective buyers in order to allow prospective buyers to inspect the interior and exterior of the Property at such times as the IRS or PALS shall determine are reasonable and convenient.
e. 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 Douglas County, Nebraska, 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 a description of the ...