United States of America v. Engen et al

Filing 152

ORDER denying as moot Defendant's 139 Motion to Stay Case on Appeal; denying as moot Plaintiff's 141 Motion for Order of Foreclosure and Judicial Sale. Signed by Judge Ricardo S. Martinez. (SB)

Case 2:18-cv-00712-RSM Document 152 Filed 01/03/22 Page 1 of 2

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UNITED STATES DISTRICT COURT
WESTERN DISTRICT OF WASHINGTON
AT SEATTLE

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UNITED STATES OF AMERICA,
Plaintiff,

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CASE NO. C18-712 RSM
ORDER ON PENDING MOTIONS

v.

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CAROL L. ENGEN, et al.,

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Defendants.

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This matter is before the Court on post-judgment motions filed by Plaintiff United

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States of America (“United States”) and Defendant Carol L. Engen. See Dkts. #139 and

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#141.

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Judgment indicating that the judgment entered in this matter “in favor of the United States and

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against Carol L. Engen has been satisfied.” Dkt. #153 at 1. Finding that the post-judgment

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motions are now moot, the Court denies them.

The Order is further precipitated by the United States’ filing of a Satisfaction of

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On September 24, 2021, the Court found Ms. Engen indebted to the United States for

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unpaid income taxes, penalties, and fees, and confirmed the United States’ tax lien against Ms.

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Engen’s property, including certain real property.

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judgment); Dkt. #132 (judgment). The judgment further provided that the United States could

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foreclose on the tax liens on Ms. Engen’s real property to satisfy her financial obligations. Id.
ORDER – 1

Dkt. #131 (order granting summary

Case 2:18-cv-00712-RSM Document 152 Filed 01/03/22 Page 2 of 2

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Following the Court’s entry of judgment, Ms. Engen quickly filed a notice of appeal.

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Dkt. #133. Ms. Engen subsequently filed a motion requesting that the Court stay any further

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proceedings before it. Dkt. #139. Several days later, Plaintiff United States of America (“United

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States”) filed a Motion for Entry of Order of Foreclosure and Judicial Sale. Dkt. #141. The

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motion sought an order permitting United States to go forward with a judicial sale of Ms. Engen’s

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real property. Id. at 1–2; see also Dkt. #141-1 (proposed order). In response, Ms. Engen

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indicated that she intended to sell her real property in advance of foreclosure to satisfy the

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judgment against her. Dkt. #144 at 2–3. Ms. Engen submitted an executed purchase and sale

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agreement indicating that the sale was to close on December 20, 2021. Dkt. #145 at 7–25.

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Considering the parties’ representations to the Court and the history of this case, the Court

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believes that Ms. Engen has sold the parcel of real property encumbered by United States’ tax

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liens to satisfy those tax liens and the Court’s judgment.

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Accordingly, and having considered the record, the Court finds and ORDERS that:
1. Defendant Carol L. Engen’s Motion for Order Staying Case on Appeal (Dkt. #139) is
DENIED as moot.
2. Plaintiff’s Motion for Entry of Order of Foreclosure and Judicial Sale (Dkt. #141) is

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DENIED as moot.

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DATED this 3rd day of January, 2022.

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A

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RICARDO S. MARTINEZ
CHIEF UNITED STATES DISTRICT JUDGE

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ORDER – 2