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Asset Description
1,900 sq. ft., Single Family Residence, built 1929, situated on 0.64 acres more commonly known as 27680 Elba Drive, Gross Ile, Michigan 48138. Parcel No. 73-043-01-0060-000.
Asset Address
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
NOTICE OF JUDICIAL SALE
Pursuant to the Order of Sale entered in United States of America v. Joseph J. O’Callaghan, et al., Case No. 2:07-cv-11469, by the United States District Court for the Eastern District of Michigan, Southern Division, 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 forth herein, the property described below:
Date: March 31, 2026
Time: 11:30 a.m. EST
Registration: 11:00 a.m. EST
Sale Location: 27680 Elba Drive, Gross Ile, Michigan 48138.
Title Offered: The property shall be offered for sale at public auction, free and clear of all rights, titles, claims, liens and interests of the parties to this action.
Description of Property: 1,900 sq. ft., Single Family Residence, built 1929, situated on 0.64 acres more commonly known as 27680 Elba Drive, Gross Ile, Michigan 48138. Parcel No. 73-043-01-0060-000.
Property may be inspected at: Open House on March 31, 2026, from 9:00 a.m. - 11:00 a.m. EST or drive by.
Minimum Bid: $97,500
TERMS AND CONDITIONS OF SALE:
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 $19,500.00 (20% of minimum bid) made payable to the United States District Court for the Eastern District of Michigan. No bids will be received from any person who has not presented proof that, if they are the successful bidder, they can make the deposit required by this Order of Sale.
The successful bidder shall tender the balance of the purchase price, in certified funds payable to the United States District Court for the Eastern District of Michigan, at the office of the IRS on or before 2:30 PM (CST), forty-five (45) days following the date of sale (May 15, 2026).
In the event the successful bidder(s) defaults on any of the terms contained in the Order, the deposit shall be forfeited and retained by the IRS as part of the proceeds of sale, and the real property shall again be offered for sale, 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, at the sole discretion of the United States.
The sale of the property shall be subject to confirmation by the Court. Upon confirmation of the sale, and receipt of the entire purchase price, the IRS shall deliver a deed under the authority of the Court 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 shall be discharged and extinguished.
The sale shall be subject to building lines if established, all laws, ordinances, and governmental regulation (including building and zoning ordinances), affecting the premises, and easements and restrictions of record, if any. There is no right to redeem the property after the judicial sale.
The property is offered for sale "where is" and "as is" and without recourse against the United States. The United States makes no guaranty or warranty of the 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 United States reserves the right to reject any and all bids and to withdraw the property from sale.
**************************IMPORTANT INFORMATION*************************
This is not an advertisement of a sale of administratively seized property. This is an information notice only regarding a sale being conducted by the Internal Revenue Service as a result of the foreclosure of an Internal Revenue Service Federal Tax Lien by the Department of Justice.
Additional information can be found at www.irsauctions.gov. It is important that any interested purchaser contact Property Appraisal and Liquidation Specialist Gloria Garcia at (956) 460-4016 for more information regarding this sale.
Pursuant to the Order of Sale entered in United States of America v. Joseph J. O’Callaghan, et al., Case No. 2:07-cv-11469, by the United States District Court for the Eastern District of Michigan, Southern Division, 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 forth herein, the property described below:
Date: March 31, 2026
Time: 11:30 a.m. EST
Registration: 11:00 a.m. EST
Sale Location: 27680 Elba Drive, Gross Ile, Michigan 48138.
Title Offered: The property shall be offered for sale at public auction, free and clear of all rights, titles, claims, liens and interests of the parties to this action.
Description of Property: 1,900 sq. ft., Single Family Residence, built 1929, situated on 0.64 acres more commonly known as 27680 Elba Drive, Gross Ile, Michigan 48138. Parcel No. 73-043-01-0060-000.
Property may be inspected at: Open House on March 31, 2026, from 9:00 a.m. - 11:00 a.m. EST or drive by.
Minimum Bid: $97,500
TERMS AND CONDITIONS OF SALE:
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 $19,500.00 (20% of minimum bid) made payable to the United States District Court for the Eastern District of Michigan. No bids will be received from any person who has not presented proof that, if they are the successful bidder, they can make the deposit required by this Order of Sale.
The successful bidder shall tender the balance of the purchase price, in certified funds payable to the United States District Court for the Eastern District of Michigan, at the office of the IRS on or before 2:30 PM (CST), forty-five (45) days following the date of sale (May 15, 2026).
In the event the successful bidder(s) defaults on any of the terms contained in the Order, the deposit shall be forfeited and retained by the IRS as part of the proceeds of sale, and the real property shall again be offered for sale, 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, at the sole discretion of the United States.
The sale of the property shall be subject to confirmation by the Court. Upon confirmation of the sale, and receipt of the entire purchase price, the IRS shall deliver a deed under the authority of the Court 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 shall be discharged and extinguished.
The sale shall be subject to building lines if established, all laws, ordinances, and governmental regulation (including building and zoning ordinances), affecting the premises, and easements and restrictions of record, if any. There is no right to redeem the property after the judicial sale.
The property is offered for sale "where is" and "as is" and without recourse against the United States. The United States makes no guaranty or warranty of the 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 United States reserves the right to reject any and all bids and to withdraw the property from sale.
**************************IMPORTANT INFORMATION*************************
This is not an advertisement of a sale of administratively seized property. This is an information notice only regarding a sale being conducted by the Internal Revenue Service as a result of the foreclosure of an Internal Revenue Service Federal Tax Lien by the Department of Justice.
Additional information can be found at www.irsauctions.gov. It is important that any interested purchaser contact Property Appraisal and Liquidation Specialist Gloria Garcia at (956) 460-4016 for more information regarding this sale.
Legal Description
The legal description of the Elba Property is:
Property in the Township of Grosse Ile, County of Wayne, and State of Michigan to-wit: Lot 60, of Subdivision of Elba, as Recorded in Liber 23, Page 65 of Plats, Wayne County Records.
Date of Auction
Bidder Registration Time
Minimum Bid
97,500.00
Mail-in Bid Form
Sale Location
Order of Sale
order_of_sale-ocal.pdf
(207.98 KB)
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 of the property shall be subject to confirmation by the Court. Upon confirmation of the sale, and receipt of the entire purchase price, the IRS shall deliver a deed under the authority of the Court 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 shall be discharged and extinguished.
The sale shall be subject to building lines if established, all laws, ordinances, and governmental regulation (including building and zoning ordinances), affecting the premises, and easements and restrictions of record, if any. There is no right to redeem the property after the judicial sale.
The United States reserves the right to reject any and all bids and to withdraw the property from sale.
The sale of the property shall be subject to confirmation by the Court. Upon confirmation of the sale, and receipt of the entire purchase price, the IRS shall deliver a deed under the authority of the Court 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 shall be discharged and extinguished.
The sale shall be subject to building lines if established, all laws, ordinances, and governmental regulation (including building and zoning ordinances), affecting the premises, and easements and restrictions of record, if any. There is no right to redeem the property after the judicial sale.
The United States reserves the right to reject any and all bids and to withdraw the property from sale.
Form of Payment
All payments must be by cash, a certified, cashier’s, or treasurer’s check drawn on any bank or trust company incorporated under the laws of the United States or under the laws of any State, Territory, or possession of the United States, or by a United States postal, bank, or express money order. Make check or money order payable to the United States Treasury.
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 $19,500.00 (20% of minimum bid) made payable to the United States District Court for the Eastern District of Michigan. No bids will be received from any person who has not presented proof that, if they are the successful bidder, they can make the deposit required by this Order of Sale.
The successful bidder shall tender the balance of the purchase price, in certified funds payable to the United States District Court for the Eastern District of Michigan, at the office of the IRS on or before 2:30 PM (CST), forty-five (45) days following the date of sale (May 15, 2026).
In the event the successful bidder(s) defaults on any of the terms contained in the Order, the deposit shall be forfeited and retained by the IRS as part of the proceeds of sale, and the real property shall again be offered for sale, 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, at the sole discretion of the United States.
The successful bidder shall tender the balance of the purchase price, in certified funds payable to the United States District Court for the Eastern District of Michigan, at the office of the IRS on or before 2:30 PM (CST), forty-five (45) days following the date of sale (May 15, 2026).
In the event the successful bidder(s) defaults on any of the terms contained in the Order, the deposit shall be forfeited and retained by the IRS as part of the proceeds of sale, and the real property shall again be offered for sale, 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, at the sole discretion of the United States.
Additional Details
Disclaimer
This is not an advertisement of a sale of administratively seized property. This is an information notice only regarding a sale being conducted by the Internal Revenue Service as a result of the foreclosure of an Internal Revenue Service Federal Tax Lien by the Department of Justice.
Title Offered
Only the right, title, and interest of Joseph J. O'Callaghan, 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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