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Judicial Sale - Condo on Kiawah Island steps from the beach!

Asset Details

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Asset Description

607 sq. ft. 1 bedroom/1 bathroom Condominium built in 1981 more commonly known as 4259 Mariners Watch Dr., Johns Island, SC 29455. Parcel No. 209-06-00-153. Mariner's Watch Villa located near the ocean just across the street from Night Heron Park with basketball courts, a soccer field, playground, and Nature Center. The East Beach Tennis Facility is a short distance away as well as the Market at Town Center where you can get a quick bite to eat or a cup of coffee

Asset Address
4259 Mariner's Watch Dr
ST Johns Island, 29455 SC
United States
Driving Directions and Geolocation

Firearms Prohibited

Members of the public attending the auction are prohibited from carrying/possessing a firearm(s) at the auction, even if carrying/possessing a firearm(s) is otherwise permitted under state or local law. The term “firearm” means any weapon (including a starter gun) which will or is designed to or may readily be converted to expel a projectile by the action of an explosive.

Asset Info

Date of Auction
Notice Information
Pursuant to an Order of Sale entered in United States vs. Garrett A. Mathieson, Doris K. Mathieson, and Christine Mathieson, Civil Action No. 2:22-cv-02703-DCN, United States District Court for the District of South Carolina, the United States will offer for sale at public auction, to the highest bidder, according to law and pursuant to the terms and conditions set herein, the property described below:
Date of Auction
Bidder Registration Time
Minimum Bid
280,000.00
Mail-in Bid Form
Sale Location
Internal Revenue Service
1919 Smith Street
Houston, TX 77002, 77002 TX
United States
Driving Directions and Geolocation
Order of Sale
Terms of Sale
The property is offered for sale “as is” and “where is” and without recourse against the United States. The United States makes no guarantee of condition of the property, or its fitness for any purpose. The United States will not consider any claim for allowance or adjustment or for the rescission of the sale based on failure of the property to comply with any expressed or implied representation.
The sale is ordered in accordance with 28 U.S.C. Section 2001 and is made without the right of redemption.
Form of Payment
The successful bidder shall tender the balance of the purchase price, in certified funds payable to the United States District Court for the District of South Carolina, at the office of the IRS on or before 3:30 P.M., within forty-five (45) days following the date of sale (November 08, 2025), without further permission of the Court, under the terms and conditions of the Order, or, in the alternative the real property shall be sold to the second highest bidder.
The United States may bid as a creditor against its judgments without tender of cash.

The sale of the real property shall be subject to confirmation by the Court. Upon confirmation of the sale and receipt of the entire purchase price, the Court shall issue, and the IRS shall deliver to the purchaser, a deed conveying the real property to the purchaser. Upon confirmation of the sale, all interests in, liens against, or claims to, the real property that are or may be asserted by any of the parties to this action are discharged and extinguished.

The United States reserves the right to reject any and all bids and to withdraw the property from sale.


The Terms of Payment
No bid (except for bids made by the United States) shall be accepted by the IRS, unless the same is accompanied by a certified check or cashier’s check, in the minimum amount of $56,000.00 made payable to the United States District Court for the District of South Carolina. Before being permitted to bid at the sale, all bidders shall display to the IRS proof that they are able comply with this requirement. No bids will be received from any person who has not presented proof that, if he or she is the successful bidder, he or she can make the deposit required by the Order
Contact Information

Debra Martin
1919 Smith Street STE 300
Houston, TX 77002
United States

Contact Phone Number
256-975-1553

Additional Details

Disclaimer
This is an information notice only regarding a sale being conducted by the Internal Revenue Service.
Title Offered
Only the right, title, and interest of Garrett A. Mathieson, Doris K. Mathieson, and
Christine A. Mathieson, in and to the property will be offered for sale. If requested, the Internal Revenue Service will furnish information about possible encumbrances, which may be useful in determining the value of the interest being sold. See "Nature of Title" for further details.
Property May Be Inspected at
Open House
Date of Open House
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