United States of America v. Neal et al

Filing 59

ORDER OF SALE granting 52 Motion for Order of Sale as set forth. Signed by Honorable Robert T. Dawson on May 29, 2009. (lw)

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rN THE UNITI]D S'I'ATES DISTRICTCOURT WE S ].E R NDISTRICTOF ARHANSAS DIVISION I'IARRISON UNIT ED STATESOF AMERICA. Plaintiff, C i v i l No. 07-03061 F REDNEAL, JR.,individuallyandas ofthe FREDNEAL. JR TRUSTEE TRUST;DORISNEAI, REVOCABLE individually andasTRUSTEEof the DORISNEAI, REVOCABLETRUS'I'; JOHNH. SINCLAIR,asTRUSTEEof D E E PWATERDESIGNS; and P.C., D A V I SMI.JNCK. Defendants. O R D ER OF SALT] and was Jud g me n t entered I'avor in oftheUnitcdStates against FredNeal,Jr. andDorisNeal and for thc urpaid lbderalincometaxes,penalties, interestin the amountof $801,048.00 and plus additions 5,2007 ufltilpaid. from l)ecembct accruing $ 7 9 7 , 0 0 8 . 7respectively, statutory 6, ptoperty("ths Property"),Iocated foteclosingthefederaltar liensagainst Judgmenwasalsoentcred t as: in BooneCountywhichis legallydescribcd all of T heWestHalf of theNorthwest Quarter th Quruler; thatpartof theNonheast Nor th w e s tQuarterlying Wcst of CountyRoadNo. 45; all in SectionF'our(4), ( N Eightcenl8) West, ( County, Arkansas. T own s h i p ineteen19)North,R^ange Boone (19) Rangel8) West, ( IlalfofScctionFive(5);Township Ninetccn North, T h eEast Boon eCounty, Arkansas. The SouthHalf of the Southeast Quarterof ScctionThifly{wo (32), Township (18) West,BooncCounty,Arkansas, T we n ty(20)North, Range Eighteen The West Half of the Southwest Quarter;all that part of the East Half of thc Thirty-three Sou th w e sQuarlerlying wcst of CountyRoadNo. 45; all in Seotion t (18) West, Boone County, (33 ), TownshipTwenty (20) North, RangeEighteen for tankdrainfield in a parl is Ark a n s a sAlso conveyed . herewith annasemcnt septic 33, of the Southwest Quarterof the Northwest Quarterof Seotion Township20 view in the Southwest for Nor th , Range18 We$t,and an Easement unrestrictcd 20 33, 18 of Scction Township North,Range West, oftheNorthwest Quarter Quarter 198 datcdt'cbruaryI ?rh, | , Iiled Deed, asbothEasements described Warranty in are page Record in 371. recordcd Deed 186, F e b r u a r 18,1981, y Acc o rd i n g l yit is hereby , ORDEREDasfollows: ("IRS") Property Appraisaland LiquidationSpccialists L The IntemalRevcnucService (*PALS"),areauthorized offer for publicsaleandto sell the Property. to 2. Thetermsandconditions the saleareasfbllows: of a. 'l'hc r)f saleofthe Propefiy shallbe freeandclcarofthe interests FtedNeal,Jr., of Trust;DorisNeaI,Individuallyandas Individuatl y asTrustee thc trredNeal,,lr.Revocrble and and JohnH, Sinclair, Trustee DeepWaterDesigns; of TrusU as T ru$tee theDorisNealRevocablc of D a v i sMuuok, P.C.; all and to b . Thesaleshallbe subject buildinglines,ifcstablished, laws,ordinances, and (includinghuildingantl zoningordinances) affectingthc Propcrty, govemmental regulations easeffienandrestrictions t$ ofrecord,ifany; of c . The saleshallbc heldeitherat theoourthouse the counff or ciff in whichthe premises; or is Property locatcd on the Properly's d . ThePALS shallannounce dateandtime for sale; the onoea weekfor at leastfour consecutive e . Noticeof the salcshallbe published in issued ofgcneralcirculation Boone and regularly weeks before salein at lcastonefiewspaper the and,at the discretion the PALS, by any othcr noticethat the PALS deems of County,Arkansas and ofthe propcrty shallcontainthetermsand appropriateThenoticeshallcontaina description . conditions o1'sale this orderoll sale; in f. ThePALS shallsettheminimumhid. If theminimumbid is not metor exceeded, in thePALSmay,withoutfurtherpermission lhis Court,andunderthetermsandconditions this of if and the orderofsale,hold a newpublicsale, necessary, reduce minimumbid or sellto thesecond highesbidder; t with thePALS,by g . At the time ol'the sale,thesuccessful bidder(s) shalldeposit to District Courtlbr the Western cashor by certifiedor cashier's checkpayahle the tJnitedStatcs a of Districtof Arkansas. minimumof twenty(20) percent thebid. Beforcbcingpemitted to bid potential at thesale, biddetsshalldisplayto the PALSproof thattheyareableto complywith this proofthat,if they liom who rcquireme n tNo bidswill beac,cepted anypcrson(s) havenotpresented . biddcrs(s), they can make the deposittequircd by this order o{'sale; are the successful pricefor the of h . The successful bidde(s) shall pay the balance the purchase by Propcrty theclerkofthis Courtwilhifl thirty(30)daysfollowingthedateof thesale, a certified to DistrictofArkansas. checkpayable theUnitedStates to l)isltict Courtfor thc Western or ca$hier's andshallbe appliedto the If the bidderfails ro fulfill this requircmcnt, depositshallbe ftrrfeited income t&\ remaining beappliedto the federal to ofthe sale,with anyamount covertheexpenses the as herein.'lhcClerkshalldistribute deposit directed liabilitiesof!'red andDorisNealat issue 'l Treasury." he Propefty shallhe againoffered by thePALSby chcckmadeto the "UnitedStates soldto thesecond the ofthis ordcrofsaleor, in thealtemativc, I'orsaleunder termsandconditions of its highesbidder. TheUnitedStates t maybid asa crcditagainst judgmentwithouttender cash; i . The saleof the Propettyshall be subjectto confitmationby this Courl. On to the thc and confirmatio n thesale, PALSshallexecute deliverits dccdconveying Ptoperty the of that purchaserOn confirmation . all in, ot ol'thesale, intcrests liensagainst, claimsto, theProperty to and areheldor asserted all partics this actionarcdischargcd extinguished. by j . Whonthis Courtoonfirmsthesale,theBooTre CountyCircuit Clerk shallcause bidderat to uponthatcormty's register oftitle. Thesuccessful transfer ofthe Property be reflected ard to ofthe bid, anydooumentary stamps Clerk'sregistry thesale shallpay,in addition theamount feesasprovided law to the county; by k. 'I'he pursuant 28 U.S.C.$ 2001,andis made is to saleof the Property ordercd withoutright of redemption. steps necessary is 3. Until the Property sold,FredandDorisNeal shalltakeall reasonatrle on (includingall buildings, improvements, lixturesandappurtenances the to preserve Property the a propcrty)in its currentconditionincluding,without limitation,maintaining lire and casualty thc nor against Property cfluse cotnfiit wa$te insurancpolioyon the Property.Theyshallneither e thc that or permitanyone elseto do so. Theyshallneitherdo rurl.thing tends1oreduce valueor shallnot nor or elseto do so. The defendants marketability ofthe Property cause permitanyone newspapcr publishany notice,or takeany otheraction(suohas rr.rnning tecordany instrumcnts, postings) may directlyor indirectlytendto that advertiseme n tpostingsigns,or makinginternet s, potential bidders or advcrscly affectthe valueofthe Property thatmaytendto deteror discoutage elseto do so. nor or from participating the publicauction, shalltheycause permitanyone in permanently within 30days shallvacatc Property thc the 4. All persons occupying Property property(but leavingall of the datc of this Order, eachtaking with them his or her personal failsor refuses fixturcs,andappurtenancestheProperty). to Ifany person improvements, buildings, with to in the to vacate Property thedatcspecified thisOrder, PALSareauthorized coordinatc the by to necessary havethoscpersons the UnitcdStatcs Marshalto takeall actionsthat arereasonably propefiyrcmaining the Property daysafterthe dateof this Orderis on 30 ejected.Any personal they to and forfeitedandabandoned, thc PALSareauthorized dispose it in anymanner of deemed the ofthe saleareto beappliedfirst to the expenses seelit, includingsale,in whichoase proceeds to of'saleandthe balance be paidinto the Courtfor furlherdistribution. set to daysaftervacating Propeflypuffiuant thedeadline the 5. No laterthantwo business of 4 forth in paragraph above,Fredand Doris Ncal shallnotify counselfor the UnitedStatcs a the can Notificationshallbemade contacting addrcss wherethey/she/he bereached. by forwarding DepartfteflofJustice,Tax Division'sTnxFLUparalegal (202) 514-6674. t at to and 6. Pending salcof the Property unlil the deedto the Propeflyis delivered the thc bidder.theIRS is authorized havefite a$cess thepremises orderto takeanyand in successful to to or necessary preserve Property, a all actions including, not limitedto, retaining locksmith but to the on devices any partofthe Property. to or otherperson ohange installlocksor othersecurity prooeeds to bepaidto theClerkofthi$ Coutt 7. AftertheCourtconfirms sale, sale the the are andapplied the followingitems,in the orderspecified: to incurred a . First,to the PALS for the expenses the sale,includinganyexpenses of saleandconlirmatiod theCoutt. If the Govemment or thc by to secure maintain propcrtypending shalltenderto the is the successful has cash,the Govemment bidder,andtheref'ore not tendered PALStheexpenses the sale; of (lounty,Arkansas unpaid matured areowedto Boone and thal b . Second, all taxes to taxesofl l.he properly; for realproperty includingthe 109o surcharge for ofthis action, c . Third,to theUnitedStatcs all costs p e r m i t t eby 28 U.S.C. d section l; 301 incometax liabilitiesofFred Neal,Jr. andDorisNeal for d. Fourlh,to the federal permitted penalties, otheradditions by interest, and theyears| 987through1994,plusall aoorued law; FredNeal,Jt. e . Fifth,to Munck(larter,P.C.in satisflaction thejudgmentagainst of andDorisNeall payments f. Sixth,auybalanoe havebeonmadeshallbe remaining afterthe above heldby the Clerkuntil furtherorderofthe Court. 8. as Nothingin this Ordcrof Saleshouldbe interpreted havinganylegaleffecton the and to and husband wife, andWayne transfeby DeepWaterDesigns Ken Savells MelanieSavells, r and Keith andJudyKeith,husband wife, of thefollowingreal property: all Four(4),lbwnship Nineteen TheWestHalf of theSouthwcst Quartcr; in Scction (18) West,BooneCounty, (19 )Notth, Range Eighteen Arkansas. in to and This 80-acre tract,andits ultimatcconveyance theSavellses theKciths,is not at issue the p r e s e n tcase. Signed this 29'hday of May, 2009 U S, Ultrr yET,ERNnrv ' wwrrrtl s DHI+SAHrnNsAf HONORABI,E ROBEf,TT. DAWSON JUDGE U N I ' I ' EDS'I'A]'HSDIST'RICT M A2I20ffi Y R clrBK 0HBr5J0Hl{50i{, Ef IIEFIIIYH.trK

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