United States of America v. Corral et al

Filing 26

DECREE OF FORECLOSURE AND ORDER OF SALE - The United States tax liens, with penalties and interest accruing to 8/21/2018, add up to $1,274,138.47, plus lien costs and statutory interest and additions accruing on that amount. Signed by Judge B. Lynn Winmill. (caused to be mailed to non Registered Participants at the addresses listed on the Notice of Electronic Filing (NEF) by (cjs)

UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF IDAHO
UNITED STATES OF AMERICA,
Plaintiff,
Case No. 1:18-cv-00228-BLW
v.
ROBERTO J. CORRAL, aka JESUS
ROBERTO CORRAL TREVIZO;
LUISA CORRAL; IDAHO STATE
INSURANCE FUND; PORTFOLIO
RECOVERY ASSOCIATES, LLC; and
CANYON COUNTY,

DECREE OF FORECLOSURE AND
ORDER OF SALE

Defendants.

DECREE OF FORECLOSURE AND ORDER OF SALE
On August 27, 2018, the Court entered judgment against Roberto Corral and
Luisa Corral. (Dkt. No. 22.) The Idaho State Insurance Fund has disclaimed any interest in the
property and has been dismissed. (Dkt. No. 8.) Default has been entered against Portfolio
Recovery Associates, (Dkt. No. 23), and the Canyon County and the United States have
stipulated regarding Canyon County’s priority claim. (Dkt. No. 11.)
In its entry of judgment against Roberto and Luisa Corral, the Court found that they owe
significant amounts of taxes, and that the associated tax liens attach to their interest in the
property at 9211 Lake Shore Dr., Nampa, ID 83686. The legal description is as follows:
A portion of the Northwest Quarter of the Southeast Quarter of
Section 16, Township 2 North, Range 2 West, Boise Meridian,
Canyon County, Idaho, more particularly described as follows:
Beginning at the Northeast corner of Northwest Quarter of the
Southeast Quarter of Section 16, Township 2 North, Range 2 West,
Boise Meridian, Canyon County, Idaho, running thence

ORDER - 1

West along the North boundary line of said Northwest
Quarter of the Southeast Quarter to the intersection of said
boundary line with the center line of the New York Canal as now
established; running thence Southeasterly along said center line to
the East Boundary line of said Northwest Quarter of the Southeast
Quarter; thence turning North along said East Boundary line to the
POINT OF BEGINNING.
The Court now enters a decree of foreclosure and order of sale of the property with the
address of 9211 Lake Shore Dr., Nampa, ID 83686, and hereby ORDERS:
1) The property at 9211 Lake Shore Dr., Nampa, ID 83686 (the “subject property”) shall
be sold pursuant to 28 US.C. §§ 2001 and 2002 to collect the unpaid federal tax
liabilities of Roberto Corral and Luisa Corral;
2) The Internal Revenue Service Property Appraisal and Liquidation Specialist
(“PALS”) is authorized to offer for public sale and sell the subject property.
3) The terms and conditions of the sale are as follows:
a. The sale 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 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 subject property, and easements and restriction of record, if any;
c. The sale shall be held at the courthouse of the county or city in which the
subject property is located or on the subject property’s premises;
d. The PALS shall announce the date and time for sale. The Internal Revenue
Service, PALS, and their representatives shall be permitted to enter the subject
property with prospective buyers in order to allow prospective buyers to

ORDER - 2

inspect the interior and exterior of the subject property at such times as the
Service 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 Canyon County, ID, and, at the discretion of the PALS, by any
other notice that the PALS deems appropriate. The notice shall contain a
description of the subject property and shall contain the terms and condition of
sale set forth in this order;
f. The PALS shall set the minimum bid. If the minimum bid is not met or
exceeded, the PALS may, without further permission of this Court, and under
the terms and conditions in this order of sale, hold a new public sale, if
necessary, and reduce the minimum bid;
g. At the time of the sale, the successful bidder(s) shall deposit with the PALS,
by cash or certified cashier’s check payable to the United States District Court
for the District of Idaho a minimum of twenty (20) percent of the bid. Before
being permitted to bid at the sale, potential bidders shall display to the PALS
proof that they are able to comply with this requirement. No bids will be
accepted from any person(s) who have not presented proof that, if they are the
successful bidder(s), they can make the deposit required by this order of sale;
h. The successful bidder(s) shall pay the balance of the purchase price for the
subject property to the clerk of this Court within thirty (30) days following the
date of the sale, by a certified or cashier’s check payable to the United States
District Court for the District of Idaho. If the bidder fails to fulfill this

ORDER - 3

requirement, the deposit shall be forfeited and shall be applied to cover the
expenses of the sale, with any amount remaining to be applied to the liabilities
of Roberto Corral and Luisa Corral. The Clerk shall distribute the deposit as
directed by the PALS by check made to the “United States Department of
Justice.” The subject property shall be again offered for sale under the terms
and conditions of this order of sale or, in the alternative, sold to the second
highest bidder. The United States may bid as a credit against its judgment
without tender of cash;
i. The sale of the subject property shall be subject to confirmation by this Court.
On confirmation of the sale, the IRS shall execute and deliver its deed
conveying the subject property to the purchaser. On confirmation of the sale,
all interests in, liens against, or claims to, the subject property that are held or
asserted by all parties to this action are discharged and extinguished;
j. When this Court confirms the sale, the Recording Official of Canyon County,
ID, shall cause transfer of the subject property to be reflected upon that
county’s register of title. The successful bidder shall pay, in addition to the
amount of the bid, any documentary stamps and Clerk’s registry fees as
provided by law;
k. The sale of the subject property is ordered pursuant to 28 U.S.C. § 2001, and
is made without right of redemption.
4) Until this Court confirms the sale of the subject property, the defendants shall take all
reasonable steps necessary to preserve the property (including all buildings,
improvements, fixtures, and appurtenances on the property) in its current condition

ORDER - 4

including, without limitation, maintaining fire and casualty insurance policies on the
property, and provide proof of such when requested by the IRS PALS. All occupants
of the subject property shall not commit waste against the property and shall not
cause or permit anyone else to do so. In addition, the defendants shall not do anything
that tends to reduce the value or marketability of the property and shall not cause or
permit anyone else to do so. They shall not record any instruments, publish any
notice, or take any other action (such as running newspaper advertisements or posting
signs) that may directly or indirectly tend to adversely affect the value of the subject
property or that may tend to deter or discourage potential bidders from participating
in the public auction, and they shall not cause or permit anyone else to do so.
Violation of this paragraph shall be deemed a contempt of court and punishable as
such.
5) All persons occupying the subject property shall leave and vacate the subject property
permanently within 30 days of the date this order is filed or the date on which a copy
of it is delivered to the occupants, whichever is later, taking with them their personal
property (but leaving all improvements, buildings, fixtures, and appurtenances to the
subject property). Further, all persons occupying the subject property shall turn over
the keys to the subject property to the IRS PALS and provide proof of current
insurance within 30 days of the date this order is filed or the date on which a copy of
it is delivered to the occupants, whichever is later. If any person fails or refuses to
vacate the subject property by the date specified in this Order, the PALS are
authorized to coordinate with the United States Marshal Service to take all actions
that are reasonably necessary to have those persons ejected. The United States

ORDER - 5

Marshal Service is authorized and directed to take any and all necessary actions,
including but not limited to the use of reasonable force, to enter and remain on the
premises, which includes, but is not limited to, the land, the buildings, vehicles and
any structures located thereon, for the purpose of executing this Order. The United
States Marshal Service is further authorized and directed to arrest and/or evict from
the premises any and all persons who obstruct, attempt to obstruct, or interfere or
attempt to interfere, in any way with the execution of the Order of Sale. If any person
fails or refuses to remove his or her personal property from the subject property by
the time specified herein, the personal property remaining on the subject property
thereafter is deemed forfeited and abandoned; and, the IRS PALS is authorized to
remove the personal property and dispose of it in any manner they see fit, including
sale, in which case the proceeds of the sale are to be applied first to the expenses of
sale with the balance being distributed as described in paragraph 8 below.
6) The United States’ tax liens, with penalties and interest accruing to August 21, 2018,
add up to $1,274,138.47, plus lien costs and statutory interest and additions accruing
on that amount. The United States also has a recorded restitution lien against Roberto
Corral. Any other defendant wishing to claim an interest in the sale proceeds must
submit to the Court evidence of its claim, the amount, and the priority of its claim
within 45 days from the entry of this Order.
7) Pending the sale of the subject property and until the deed to the subject property is
delivered to the successful bidder, the IRS is authorized to have free access to the
premises in order to take any and all actions necessary to preserve the subject

ORDER - 6

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 subject property.
8) After the Court confirms the sale, the sale proceeds are to be paid by the Clerk of this
Court and applied to the following items, in the order specified:
a. First, to the PALS for the expenses of the sale, including any expenses
incurred to secure or maintain the property pending sale and confirmation by
the Court. If the Government is the successful bidder, and therefore has not
tendered cash, the Government shall tender to the PALS the expenses of the
sale;
b. Second, to all taxes unpaid and matured that are owed to Canyon County,
Idaho, for real property taxes on the property.
c. Third, to the United States to satisfy in whole or in part both the federal
income tax liabilities (and associated penalties and interest), in the amount of
$1,274,138.47 against Roberto Corral and Luisa Corral as of August 21, 2018,
and any remaining amount attributable to the criminal restitution lien (and
associated interest) recorded on or around January 14, 2011 against Roberto
Corral, however the United States wishes to allocate payments among those
liabilities.
d. Fourth, any balance remaining after the payments identified above shall be
held by the Clerk until further order of the Court.
IT IS SO ORDERED.

ORDER - 7

DATED: October 3, 2018
_________________________
B. Lynn Winmill
Chief U.S. District Court Judge

ORDER - 8