United States of America v. Cohen, Jr. et al

Filing 39

ORDER GRANTING 37 Motion for Order Confirming Sale and Directing Distribution of Sale Proceeds. Signed by US District Judge Terrence W. Boyle on 6/27/2014. (Fisher, M.)

THE UNITED STATES DISTRICT COURT
FOR THE EASTERN DISTRICT OF NORTH CAROLINA
WESTERN DIVISION
No. 5: 12-cv-820-BO
UNITED STATES,

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Plaintiff,

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V.

GETTYS COHEN, JR., et al.

ORDER CONFIRMING SALE AND
DIRECTING DISTRIBUTION OF
SALE PROCEEDS

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Defendants.

Having considered the United States' motion for order confirming sale and directing
distribution of sale proceeds relating to the real property located at 14 Noble Street, Smithfield,
North Carolina (the "Noble Property"), legally described as:
Lot Number 11 of Triple "S" Plaza as recorded in Plat Book 26, page 109, of Johnson
County Registry. Said plat prepared by Ragsdale Consultants, P.A. dated October 4, 1983.
and any response thereto, IT IS ORDERED THAT
1. The United States' motion is granted.
2. The sale of the Noble Property to Leonard and Imogene Spruill for the sum of
$86,000 is HEREBY CONFIRMED.
3. The IRS shall issue a deed for the Noble Property to Leonard and Imogene Spruill.
4. The Clerk of Court shall distribute the sale proceeds deposited in the Court's registry
as follows:

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Case 5:12-cv-00820-BO Document 37-8 Filed 06/12/14 Page 1 of 2

Order
1

Amount

Payee
Internal Revenue Service

$497.41

(check payable to the United States Treasury)
for costs of sale
Internal Revenue Service
Attn: Richard Andrews
Property Appraisal Liquidation Specialist
3340 Jaeckle Dr. Ste. 101
Wilmington, NC 28403
2

Johnston County Tax Collector
for unpaid and matured real property taxes

$3,003.79, good through
6/30/14

Johnston County Tax Collector
P.O. Box 451
Smithfield, NC 27577
3

Shirley Cohen
3 Aspen Drive
Smithfield, NC 27577

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United States
(check payable to the Department of Justice)
to be applied to Gettys Cohen, Jr.'s unpaid federal
income tax liabilities for the years 1995- 2003,
which totaled $557,317.38 as of April28, 2014,
plus all accrued interest, penalties, and other
additions permitted by law.

$41,249.40, plus one-half of
any accrued interest
(one-half of the remaining
proceeds)
$41,249.40, plus one-half of
any accrued interest
(one-half of the remaining
proceeds)

U.S. Department of Justice, Tax Division
Attn: FLU
P.O. Box 310
Washington, DC 20044

IT IS SO ORDERED.

Date:

I . .,; 'l' / '/
Ho . TERRENCE W. BOYLE
UNITED STATES DISTRICT
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Case 5:12-cv-00820-BO Document 37-8 Filed 06/12/14 Page 2 of 2