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United States v. Hicks

United States District Court, D. Nevada

January 6, 2020

UNITED STATES OF AMERICA, Plaintiff,
v.
SUSAN M. HICKS; and CLARK COUNTY NEVADA, Defendants.

          RICHARD E. ZUCKERMAN Principal Deputy Assistant Attorney General ALEXANDER STEVKO Trial Attorney, Of Counsel: BLAINE WELSH Civil Division Chief U.S. Attorney's Office District of Nevada Attorneys for United States

          ORDER OF FORECLOSURE AND DECREE OF SALE

         The Court, having entered judgment against defendant Susan Hicks pursuant to 26 U.S.C. §§ 7402 and 7403, hereby orders as follows:

         1. Susan Hicks is indebted to the United States for unpaid income tax assessments for tax years 2011 and 2012, plus interest and statutory additions, which will continue to accrue until paid. On December 23, 2019, the Court entered judgment in favor of the United States against Susan Hicks in the amount of $74, 564.56, plus interest and statutory additions accruing from December 31, 2019 until paid, for her unpaid federal income tax liabilities for tax years 2011 and 2012.

         2. The parcel of real property on which foreclosure is sought (the “Property”) is located at 4338 Cobblehill Way, North Las Vegas, Nevada 89032. The APN is 139-07-113-002, and the legal description is:

LOT THIRTY (3) IN BLOCK SIX (6) OF SILVER MESA-UNIT 8 AS SHOWN BY MAP THEREOF ON FILE IN BOOK 47, OF PLATS, PAGE 22 IN THE OFFICE OF THE COUNTY RECORDER, CLARK COUNTY, NEVADA.

         3. On December 23, 2019, the Court entered judgment in favor of the United States and against Susan Hicks, recognizing that tax liens arising due to the unpaid tax assessments referenced in paragraph 1 above attach to the Property.

         4. Section 7403 of the Internal Revenue Code entitles the United States to enforce its liens against the Property in order to apply the proceeds to the tax liabilities of Susan Hicks.

         5. Clark County, Nevada has stipulated to the foreclosure of the federal tax liens on the Property (Doc. 5) as long as the proceeds of the sale are distributed, after compensating the United States for its costs and expenses of the sale, first to Clark County to satisfy any existing liens it may have on the Property for unpaid real property taxes or special assessments.

         6. The United States' federal tax liens against the Property are 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”) 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. The United States may choose either the United States Marshal or PALS to carry out the sale under this Order of Foreclosure and Decree of Sale and shall make the arrangements for any sale as set forth in this Order.

         7. The 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, but not limited to, retaining a locksmith or other person to change or install locks or other security devices on any part of the property, until the deed to the Property is delivered to the ultimate purchaser.

         8. The terms and conditions of the sale shall be:

a. Except as otherwise stated herein, the sale of the Property shall be by public auction to the highest bidder, 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 courthouse of the borough or city in which the Property is located, on the Property's premises, or at any other place in accordance with the ...

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