ANDREW P. GORDON, District Judge.
This Order of Foreclosure and Judicial Sale is entered pursuant to the provisions of 28 U.S.C. §§ 2001 and 2002 and 26 U.S.C. §§ 7402 and 7403. The Court hereby orders as follows:
1. On July 8, 2019, summary judgment was entered against Raymond W. Crihfield and Lisa A. Crihfield (hereafter "the Crihfields") regarding their 2003, 2004, 2006, 2007, 2009, 2010 and 2011 federal income tax liabilities. See ECF #32. The aggregate amount of income tax liabilities owed by the Crihfields for those years is $326,664.32 as of October 19, 2018, plus statutory interest accruing thereafter. See ECF #17, at page 8 (¶ 31) and ECF #20, at ¶¶ 49-55.
2. In its July 8, 2019 order, the Court also granted summary judgment regarding the United States' claim that it could foreclose its federal tax liens arising from the IRS assessments made against the Crihfields against two real properties that have been referred to in this matter as the "Hardy" and "Windsong" properties (also referred to below as the "subject properties"). See ECF #32.
3. The Hardy property is located at 3140 West Hardy Lane, Pahrump, Nevada 89048 and also is legally described as follows:
4. The Windsong property is located at 3021 West Windsong Lane, Pahrump, Nevada and also is legally described as follows:
5. The United States has valid and subsisting tax liens on all property and rights to property of the Crihfields, including the Hardy and Windsong properties, arising from the assessments described in paragraph 48 of Complaint in this action, which tax liens are effective as of the dates of those assessments. The United States further protected its liens by filing various Notices of Federal Tax Lien in the Nye County, Nevada, Recorder's Office.
6. Section 7403 of Title 26 (U.S.C.) entitles the United States to enforce its liens against the Hardy and Windsong properties in order to apply the proceeds towards the federal tax liabilities of the Crihfields.
7. The United States' federal tax liens against the Hardy and Windsong properties are hereby foreclosed.
8. The United States Marshal for the District of Nevada, his/her representative, or an Internal Revenue Service Property Appraisal and Liquidation Specialist ("PALS") representative is authorized and directed under 28 U.S.C. §§ 2001 and 2002 to offer for public sale and to sell the Hardy and Windsong properties, 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 a PALS representative to carry out the sales under this Order of Foreclosure and Judicial Sale and shall make the arrangements for any sales as set forth in this Order.
9. This Order of Foreclosure and Judicial Sale shall act as a special writ of execution and no further orders or process from the Court shall be required.
10. The United States Marshal for the District of Nevada, his/her representative, or a PALS representative is authorized to have free access to the Hardy and Windsong properties and to take all actions necessary to preserve those properties 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 properties, until deeds to the subject properties is delivered to the ultimate purchaser(s).
11. The terms and conditions of the sales shall be:
12. Until the Hardy and Windsong properties are sold, the Crihfields, their designee,
The Crihfields, their designee, and any occupant of the subject properties shall not commit waste against the same nor cause nor permit anyone else to do so. They shall neither do anything that tends to reduce the value or marketability of the subject properties nor cause nor 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 properties or that may tend to deter or discourage potential bidders from participating in the public auction(s), nor shall they cause or permit anyone else to do so.
13. All persons occupying the Hardy and Windsong properties shall leave and vacate permanently the properties within thirty (30) days of the date of this Order of Foreclosure and Judicial Sale, each taking with them his or her personal property (but leaving all improvements, buildings, fixtures, and appurtenances to the subject properties). If any person fails or refuses to leave and vacate the subject properties by the time specified in this Order, the United States Marshal's Office is authorized to take whatever action it deems appropriate to remove such person or persons from the premises, whether or not the sales of such subject properties are being conducted by a PALS representative. Such action may include, but is not limited to, the use of reasonable force, and to enter and remain on the premises, including, but not limited to, the land, and any structures or vehicles thereon, for the purposes of executing this Order. The United States Marshal 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 this Order. When the United States Marshal concludes that all unauthorized persons have vacated, or been evicted from the subject properties, he/she shall relinquish possession and custody of the subject properties to the Internal Revenue Service, or its designee. No person shall be permitted to return to the subject properties and/or remain thereon without the express written authorization by the United States Marshal and/or the Internal Revenue Service, and/or the United States Department of Justice, or their respective representatives and/or designees. Unauthorized persons who re-enter the subject properties during the time this Order is in effect may be ejected by the United States Marshal without further order of this Court.
14. Notwithstanding the terms of the immediately preceding paragraph, if, after the sales of the Hardy and Windsong properties are confirmed by this Court, the properties remain occupied, a writ of assistance may, without further notice, be issued by the Clerk of Court to the purchaser(s) thereof.
15. If any person fails or refuses to remove his or her personal property from the Hardy and Windsong properties by the time specified herein, the personal property remaining at or on the subject properties thereafter is deemed forfeited and abandoned, and the United States Marshal's Office or the PALS representative is authorized and directed to remove and dispose of it in any manner they see fit, including sale, in which case the proceeds of sale are to be applied first to the expenses of sale, and then to the federal tax liabilities of the Crihfields covered by the federal tax liens at issue here.
16. The Marshal, his or her representative, or a PALS representative, shall deposit the amounts paid by the purchaser or purchasers of the subject properties into the registry of the court. Upon appropriate motion for disbursement or stipulation of the parties, the Court will disburse the funds in the following partial order of preference until these expenses and liens are satisfied:
