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United States v. Ramer

United States District Court, W.D. Arkansas, Fayetteville Division

January 18, 2017

UNITED STATES OF AMERICA, Plaintiff
v.
LESTER R. RAMER, et al., Defendants Lienor Tax Year Taxpayer Assessed Assessment Dates Date Lien Notices filed with Benton County Lienor Tax Year Taxpayer Assessed Assessment Dates Date Lien Notices filed ith Benton County

          ORDER OF SALE

          TIMOTHY L. BROOKS JUDGE

         On June 30, 2016 and December 27, 2016, this Court granted the United States' motions for default and final judgment and entered final judgments in favor of the United States and against Defendants Deer Creek Financial Services, LLC (also known as Deer Creek Financial Services (hereinafter "Deer Creek")), Sycamore Leasing, Echo Acres, Lester Ramer, Mary Ramer, Concrete Concepts, and HIS Management. (See Dkt Nos. 52 and 72.) The Court entered final judgments and declared that the United States' federal tax liens associated with the unpaid federal income tax liabilities of Lester Ramer and Mary Ramer are enforced against two parcels of real property held by the Ramers' alter ego, Deer Creek. The Court directed that the properties shall be sold by judicial sale. The two properties are described as follows:

         a. Property 1 is located at 11717 Stage Coach Road, Gravette, Arkansas 72736, within this judicial district, and legally described as follows:

Part of the SE 1/4 of the N.W. 1/4 and part of the SW 1/4 of the NE 1/4 and part of the NE 1/4 of the SW 1/4 and part of the N.W. 1/4 of the SE 1/4 of Section 19, Township 20 North, Range 32 West, described as beginning South 0 degrees 52 minutes West 300.4 feet from the N.W. corner of the said SE 1/4 of N.W. 1/4, thence South to the SW corner of the said SE 1/4 of N.W. 1/4, thence along the South line of the said SE 1/4 of N.W. 1/4 to a point 119.46 feet West of the SE corner of the said SE 1/4 of N.W. 1/4, thence in a Southerly direction parallel with the East line of the said NE 1/4 of SW 1/4 1139.16 feet, thence North 83 degrees East 121.44 feet to the East line of the said NE 1/4 of SW 1/4, thence North 83 degrees East 527.34 feet, thence North 14 degrees East 130.68 feet, thence North 26 degrees West 495 feet, thence North 9 degrees East 438.9 feet, thence Northwesterly to the SW corner of the said SW 1/4 of NE 1/4, thence Easterly 765.3 feet, more or less, along the South line of the said SW 1/4 of NE 1/4, to an existing county road, thence with the said county road North 328.25 feet, thence North 8 degrees East 441.25 feet, thence North 16 degrees 15 minutes East 243.65 feet, thence North 88 degrees 30 minutes West 2199.04 feet to the point of beginning. Subject to all public and private roads and easements;

("Property 1")

         b. Property 2 is located at 12354 Stage Coach Road, Gravette, Arkansas, within this judicial district, and legally described as follows:

Part of the N 1/2 of the NE 1/4 of the SE 1/4 of Section 18, Township 20 North, Range 32 West, Benton County, Arkansas, more particularly described as follows: Beginning at an iron pin South 89 degrees 42 minutes 05" West 976.13 feet from the SE corner of said N 1/2, NE 1/4, SE 1/4, Section 18; thence South 89 degrees 42 minutes 05" West 346.81 feet to an iron pin in the right-of-way of County Road #525 (Stagecoach Road); thence North 00 degrees 11 minutes 19" West 227.07 feet along and in said right-of-way to an iron pin; thence North 89 degrees 42 minutes 05" East 200.00 feet; thence North 00 degrees 11 minutes 19" West 25.00 feet to an iron pin; thence North 89 degrees 42 minutes 05" East 148.80 feet to an iron pin; thence South 00 degrees 15 minutes 47" West 252.08 feet to the point of beginning. Subject to the right-of-way of said road.

("Property 2"). (See Judgment, Dkt No. 72.)

         Accordingly, this Court ORDERS as follows:

         1. The Internal Revenue Service ("IRS") Property Appraisal and Liquidation Specialists ("PALS") is authorized to offer for public sale and to sell both Property 1 and Property 2.

         2. The terms and conditions of the sales of both Property 1 and Property 2 are set forth below.

a. Each sale shall be made by public auction to the highest bidder, free and clear of all rights, titles, claims, liens, and interests of all parties to this action, including the plaintiff United States and the defendants Lester Ramer, Mary Ramer, Deer Creek, Sycamore Leasing, Echo Acres, Concrete Concepts, HIS Management, the Benton County Tax Collector, the Arkansas Commissioner of State Lands, the State of Arkansas Department of Finance & Administration ("State of Arkansas"), and any successors in interest or transferees of those parties.
b. Each sale shall be subject to building lines, if established, all laws, ordinances, and governmental regulations (including building and zoning ordinances) affecting Properties 1 and 2, and easements, restrictions, and reservations of record, if any.
c. Each sale shall be held either at the courthouse of the county or city in which the properties are located or on the ...

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