Opinion
Case No: 6-05-bk-07210-ABB.
July 18, 2006
ORDER GRANTING MOTION BY UNITED STATES OF AMERICA TO ALTER OR AMEND THE ORDER GRANTING DEBTOR'S MOTION TO SELL NON-HOMESTEAD PROPERTY
THIS CASE came on for hearing on July 11, 2006, upon the Motion by United States of America to Alter or Amend the Order Granting Debtor's Motion to Sell Non-Homestead Property (Document No. 60), the Consent of the Chapter 13 Trustee to the Motion to Alter or Amend (Document No. 61), and the Response by the Debtor to Motion to Alter or Amend Order (Document No. 62). The Court, after hearing argument of counsel, and being otherwise fully informed in the premises, finds that the motion has merit and should be granted. Accordingly, it is
ORDERED AND ADJUDGED that
1. The Motion by United States of America to Alter or Amend the Order Granting Debtor's Motion to Sell Non-Homestead Property is granted.
2. That the Internal Revenue Service shall discharge the non-homestead real property having a physical address of 6530 Barnesdale Path, Centerville, VA 20120, from the federal tax liens filed against debtor, at or before a closing on the subject property. Debtor shall provide a copy of the real estate contract and the scheduled date, time, and location of closing as soon as practicable to counsel for the United States. The IRS is not required to discharge the subject property from the federal tax lien(s) filed against debtor's former spouse or any other person.
3. That the Internal Revenue Service, shall have, by virtue of this order, a lien on the proceeds from the sale of the real property described above, and that the secured portion of Claim 9, filed by the IRS in the amount of $165,534.33, plus interest at the rate of 9%, shall be paid in full, (along with all other valid secured liens on the subject property), from the proceeds of the sale of the non-homestead property.
4. That any and all remaining proceeds of the sale after the payment of all secured liens on the property, if any, are to be split between the Debtor's former spouse and the Chapter 13 Trustee for the benefit of the unsecured creditors in this case.
5. That the Priority portion of Claim 9, filed by the IRS in the amount of $15,814.80, is provided for in the Order Confirming Plan and shall not be paid from any proceeds from the sale of the non-homestead real property described above.