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NOTICE OF JUDICIAL SALE
 
Under an Order of Sale of Real Property owned by the Defendants Taxpayer(s) located at 12741 Melody Drive in Garden Grove, California, entered in the United States v Taxpayer(s), an individual and as co-trustee of Lindsey Family Revocable Trust :Taxpayer(s), an individual, and as co-trustee of the Lindsey Family Revocable Trust; Lindsey Family Revocable Family Trust dated September 8, 1989, a California trust: Longtree & Associates, LLC, an Arizona limited liability company, trustee of Stanford Land Trust and Melody Land Trust; Carlsbourne & McMaye, LC, a Florida limited liability company, former trustee of Stanford Land Trust and Melody Land Trust; Stanford Land Trust, a California land trust; Blue Skys Delivery & Installation, Inc., a California corporation; and State of California, Franchise Tax Board, Case No. CV 06-0476-DOC (RNBx) in the United States District Court for the Central District of California, Western Division, the United States will offer to sell the Melody Avenue property at public auction.
 
 
Date:To Be Announced
Time:To Be Announced
 
UPDATE - SALE HAS BEEN POSTPONED
 
Sale Location: Orange County Superior Courthouse, 700 Civic Center Drive West, Orange County Superior Courthouse, 700 Civic Center Drive West, Orange County Superior Courthouse, 700 Civic Center Drive West, Santa Ana, California 92701 (front steps area)
 
Title Offered: Contact Anita Chandler, PALS
 
Description of Property: County assessor description: Per the county assessor records the home at 12741 Melody Drive in Garden Grove, California is a single family residence built in 1958 with a total of 2,030 square feet of gross living area, 3 bedrooms, 2 bathrooms, a 600 square foot garage and pool on a 12,400 square foot lot. This information is from public records and has not been verified.
 
Legal Description: Lot 5 and the East 9.00 feet of Lot 4 of Tract No. 1564, in the City of Garden Grove, County of Orange, State of California, as per map recorded in Book 46, Page 31 of miscellaneous maps, in the office of the County Recorder of Orange County, California.
The APN 133-391-09, commonly known as 12741 Melody Drive, Garden Grove, CA.
 
Minimum Bid: $300,000.00
 
Click here for photos of property
 
The Terms of Payment: TERMS AND CONDITIONS OF SALE
The terms of sale to all persons and parties bidding sale be CASH. The successful bidder shall be required to deposit with the Property Appraisal and Liquidation Specialist (delegate of the Internal Revenue Service, Area Director) cash or cashier’s check equal to twenty percent (20%) of the bidder’s total bid immediately upon the property being struck off and awarded to such bidder as the highest and best bid.

The remaining eighty percent (80%) of said bid price to be paid on or before 5:00 p.m., three (3)-business days from the sale date, or no later than ________. Payment of the balance of the purchase price must be made by certified or cashier’s check payable to the United States Treasury Department. If the bidder fails to fulfill this requirement, the 20% deposited shall be paid over and delivered to the United States to be applied toward payment of said penalty, but payment of said penalty shall not be a credit on the judgment of the United States. The realty shall again be offered for sale, under the terms and conditions of the judgment or decree. The United States may bid as a creditor against its judgment without any tender of cash.

Before being permitted to bid at the sale, bidders shall display to the Property Appraisal & Liquidation Specialist proof that they are able to comply with this requirement. No bids will be accepted from anyone who has not presented proof.

The government reserves the right to reject and any and all bids.

Upon selling the subject property the Property Appraisal & Liquidation Specialist will issue a receipt for the deposit. Upon payment in full of the balance of the high bid, the successful bidder will receive a Certificate of Sale containing the description of the property sold and the price paid. If no objections have been filed in writing in this cause with the Clerk of the Court, within fifteen (15) days of the date of sale, the sale shall be confirmed without necessity of motion, and the Internal Revenue Service, Area Director shall be directed by the Clerk of the Court to execute and deliver his deed to said purchaser.

Possession of the property sold shall be yielded to the purchaser upon production of the Certificate of Sale and Deed; and if there is a refusal to so yield, a Writ of Assistance may, without further notice, be issued by the Clerk of the Court to compel delivery of the property sold to the purchaser.

The Area Director shall apply the proceeds of the sale to reasonable expenses of sale incurred by the Internal Revenue Service and then in the following order of priorities:

1) to the Federal tax lien pertaining to Lindseys’ unpaid income tax liability for the calendar year 1989, assessed October 10, 1995;
2) to the lien of defendant State of California, Franchise Tax Board, for the unpaid State income taxes incurred by the Lindseys for the calendar year 1989 and assessed on July 15, 1996;
3) to the Federal tax liens pertaining to the Lindseys’ unpaid income tax liabilities for calendar years 1991, 1992 and 1993, all of which were assessed on March 31, 1997;
4) to the liens of the defendant State of California, Franchise Tax Board, for the unpaid State income taxes incurred by the Lindseys for the tax years 1991 and 1992 assessed on April 10, 1997 and for the calendar year 1993 assessed on April 28, 1997;
5) to the Federal tax lien pertaining to the Lindseys’ unpaid income tax lien pertaining to the Lindseys’ unpaid income tax liability for the calendar year 1990 assessed May 12, 1997;
6) to the lien of defendant State of California, Franchise Tax Board, for unpaid State income taxes incurred by the Lindseys for calendar year 1990 assessed on October 5, 1998
7) to the lien of defendant State of California, Franchise Tax Board, for the unpaid taxes incurred by the Lindseys for the calendar year 1995 and assessed on a date unknown which was recorded in Orange County on December 21, 1998;
8) to the Federal tax liens for the separate unpaid income tax liabilities incurred by the Lindseys for the calendar years 1994 and 1995 assessed on March 19, 2001, Taxpayer(s) individual liability for 1996 assessed March 12, 2001, Taxpayer(s) individual liability for 1996 assessed April 2, 2001 and to the joint liabilities of the Lindseys for 1997 assessed on November 5, 2001.
9) If any surplus remains after making the payments described in the preceding items 1-8, the Area Director, or his delegate, shall so report, and return and pay the same into the registry of this Court for the distribution under order of this Court. The Court retains jurisdiction for the purpose of making proper distribution of any surplus of the proceeds of the sale.
 
Form of Payment: Payment must be made by certified or cashier’s check payable to the United States Treasury Department.
 
For additional information about the property and proposed sale, please contact the following office:
Name:Anita Chandler
Title: Property Appraisal and Liquidation Specialist
Bureau: Internal Revenue Service
Address: 801 Civic Center Drive
Santa Ana, CA, 92701
Phone: (714) 347-9540
Mobile: (714) 552-5417
 
Email: Anita.Chandler@irs.gov
 
 
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For additional information, please contact Anita Chandler
Updated: 5/13/2008
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