Opinion
Civil Action No. 99-0630-RV-S
July 13, 2000
ORDER OF FORECLOSURE AND SALE
This Court, upon Motion of the Plaintiff, United States of America, and default having been entered against the Defendants Louise M. Vito and D-J's Kennel, Inc., hereby ORDERS, ADJUDGES, and DECREES as follows:
1. The defendant, Louise M. Vito, is indebted to the United States for unpaid federal income taxes for the tax years 1988 through 1993 in the total amount of $675,320.99 as of November 1, 1999, plus further interest and statutory additions as allowed by law.
2. The defendant D-J's Kennel, Inc., is the nominee and/or alter ego of defendant Louise M. Vito.
3. That, upon assessment of the tax liabilities set forth in paragraph 1, above, federal tax liens arose against the property and rights to property of the defendant Louise M. Vito, including the real property of the defendant Louise M. Vito located at 9645 Argyle Road, Irvington, Alabama, held in the name of D-J's Kennel, Inc., her nominee or alter ego, and more fully described as follows:
The North Half of the North Half of the Southwest Quarter of the Southwest Quarter of Section 26, Township 6 South, Range 3 West; and being one-fourth of that property conveyed to Louise Beers by the United States Patent No. 245990, as recorded in Deed Book 154 N.S., page 518 of records in the Office of Judge Probate, Mobile County, Alabama.
[Hereinafter the Real Property.]
4. That the tax liens of the United States against the Real Property be foreclosed.
5. That all persons occupying the property located at 9645 Argyle Road, Irvington, Alabama, shall leave and vacate the property permanently within 30 days of the date of this Order, each taking with them his or her personal property (but leaving all improvements, buildings, fixtures, and appurtenances to the property). If any person fails or refuses to leave and vacate the property by the time specified in this Order, the United States Marshal and deputies of the Marshal are authorized and directed to take all actions that are reasonably necessary to bring about the ejectment of those persons. If any person fails or refuses to remove his or her personal property from the property by the time specified herein, the personal property remaining on the property thereafter is deemed forfeited and abandoned, and the Marshal and deputies of the Marshal are authorized to remove it and to 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 and the balance to be paid into the Court for further distribution.
6. That the individuals occupying the property, and the defendants, Louise M. Vito, and D-J's Kennel, Inc., shall neither do anything that tends to reduce the value or marketability of the property nor cause or permit anyone else to do so. The defendant Louise M. Vito, and D-J's Kennel, Inc., shall not record any instruments, publish any notice, or taken any other action (such as running newspaper advertisements or posting signs) that may directly or indirectly tend to adversely affect the value of the property.
7. That the Real Property shall be sold free and clear of all liens or other claims of any party to this proceeding.
8. That the sales shall be subject to confirmation by this Court, and upon confirmation and receipt of the full purchase price of such sale, a deed of sale will be provided to the successful purchaser(s).
9. That after confirmation of sale of the Real Property, the plaintiff shall ascertain the expenses of sale, and shall pay those amounts out of the sale proceeds. The plaintiff shall then remit the balance of the sale proceeds to the Clerk of this Court with a statement of the amount of the net proceeds received from the sale.
10. That upon the sale of the Real Property, the respective liens and claims of the parties shall attach to the proceeds of sale in the same order as set forth in Joint Stipulation of Lien Priorities of Plaintiff, United States of America, and Defendants, State of Alabama, Monfort, Inc., and Revenue Commissioner, Mobile County.
11. That the proceeds of each sale will thereafter be distributed from the registry of the Court in the order of priority and in accordance with a separate order of the Court. And
12. That this Court does not retain jurisdiction to enter a deficiency judgment if the proceeds of the sale are insufficient to pay the tax liabilities of the defendant Louise M. Vito, and for such other relief as justice requires.
IT IS FURTHER ORDERED that the Clerk shall immediately mail a copy of this Order to all parties and counsel of record herein.