United States District Court, D. Nevada
ORDER FOR SALE
P. GORDON UNITED STATES DISTRICT JUDGE
entered judgment in favor of the United States and ordered
foreclosure of the United States' federal tax lien
against certain real property. This Order of Foreclosure and
Judicial Sale is entered pursuant to the provisions of 28
U.S.C. §§ 2001, 2002, and 3201 and 26 U.S.C.
§§ 7402 and 7403.1 hereby order as follows:
April 27, 2018, 1 entered Judgment in favor of the United
States and against defendants Constantin Ochescu and Liliana
Cosma. ECF No. 47.
real property at issue (the "Property"), upon which
the United States is entitled to foreclose its tax liens is a
single family home located at 8064 Cetus Circle, Las Vegas,
NV 89128, and is more particularly described as follows:
LOT ELEVEN (11) IN BLOCK ONE (1) OF CIMARRON RIDGE UNIT 1, AS
SHOWN BY MAP THEREOF ON FILE IN BOOK 57 OF PLATS, PAGE 65 IN
THE OFFICE OF THE COUNTY RECORDER OF CLARK COUNTY, NEVADA
United States has a valid and subsisting federal tax lien
based on Mr. Ochescu's unpaid federal income tax
liabilities for the 2002-1009 and 2011 tax years against all
property and rights to property belonging to Mr. Ochescu,
including but not limited to the Property.
Section 7403 of Title 26 (U.S.C.) entitles the United States
to enforce its lien against the Property in order to apply
the proceeds towards Mr. Ochescu's liabilities.
United States' federal tax lien against the Property is
hereby foreclosed. The United States Marshal for the District
of Nevada, his/her representative, or an Internal Revenue
Service Property Appraisal and Liquidation Specialist
("PALS") representative is authorized and directed
under 28 U.S.C. §§ 2001 and 2002 to offer for
public sale and to sell the Property, free and clear of the
right, title and interest of all parties to this action and
any successors in interest or transferees of those parties.
United States may choose either the United States Marshal or
a PALS representative to carry out the sale under this Order
of Sale and shall make the arrangements for the sale as set
forth in this Order. This Order of Sale shall act as a
special writ of execution and no further orders or process
from the Court shall be required.
United States Marshal for the District of Nevada, his/her
representative, or a PALS representative is authorized to
have free access to the Property and to take all actions
necessary to preserve the Property, including without
limitation retaining a locksmith or other person to change or
install locks or other security devices on any part thereof,
until a deed thereto is delivered to the ultimate
terms and conditions of the sale are as follows:
a. Except as otherwise stated herein, the sale shall be by
public auction to the highest bidder(s), free and clear of
all liens and interests.
b. The sale shall be subject to all laws, ordinances, and
governmental regulations (including building and zoning
ordinances), affecting the premises, and easements and
restrictions of record, if any.
c. The sale shall be held at the Clark County Courthouse, on
the Property premises, or at any other place in accordance
with the provisions of 28 U.S.C. §§ 2001 and 2002,
at a date and time announced by the United States ...