Asset Details
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Asset Description
Custom 4,345 square feet home with attached 2-car garage and 3,168 square feet 3-bay workshop.
Ward County indicates 6-bedrooms, 2-full bathrooms, 1- 3/4 bathroom and 1- 1/2 bathroom.
UPDATE: PALS B. Dipla will be conducting the Open House and Sale instead of PALS S. Hamilton. All else remains the same.
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
Under the authority in Title 26 U.S.C. § 7403(c), the property described below will be sold pursuant to a Judgment and Order of Sale entered June 16, 2023 in United States of America v Bruce E. Johnson, Elizabeth L. Johnson, North Dakota Office of State Tax Commissioner, and Ward County Treasurer, defendant, Civil Action No. 1:18-cv-00040-DLH-CSM, United States District Court for the District of North Dakota.
Legal Description
The real property consists of two adjoining parcels, which are more fully described as follows:
Outlot 42 of SE ¼ SE ¼ Section 21, Township 155 North, Range 82 West (“Parcel 1”);
and
Township 155 North, Range 82 West of the 5th P.M. Section 21: Outlot 33 of the E ½ SE ¼, LESS the South 135 feet thereof (“Parcel 2”).
Date of Auction
Bidder Registration Time
Minimum Bid
395,250.00
Mail-in Bid Form
minot-nd-mail-in-bid.pdf
(53.07 KB)
If you decide to withdraw your mail-in-bid prior to the sale, you must make notice of such in writing to the Property Appraisal & Liquidation Specialist (PALS) employee. The PALS must receive the written withdrawal prior to the subject sale. On a deferred payment sale, failure by the Bidder to pay any remaining balance due on the bid in accordance with the Notice of Public Auction Sale may result in the Bidder forfeiting the initial bid deposit.
Sale Location
Order of Sale/Notice of Sale
minot-nd-order-of-sale.pdf
(93.37 KB)
Terms of Sale
The sale of the property shall be free and clear of all rights, titles, claims, liens, and interests of all parties to this action, including Plaintiff the United States and Defendants Bruce Johnson, Elizabeth Johnson, and the North Dakota Office of State Tax Commissioner, and any successors in interest or transferees of those parties.
The sale shall be subject to building lines, if established, all laws, ordinances, and governmental regulations (including building and zoning ordinances) affecting the Property, and easements, restrictions, and reservations of record, if any.
No bid shall be accepted unless it is accompanied by a certified check or cashier’s check, in the amount of $79,050 (20% of the minimum bid), made payable to the United States District Court for the District of North Dakota. Before being permitted to bid at the sale, all bidders shall display proof that they are able to comply with this requirement. No bids will be received from any person who has not presented said proof.
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 North Dakota, at the office of the Internal Revenue Service, Attn: Scott Hamilton, 5450 Stratum Dr, Suite 150, Fort Worth, TX 76137, on or before 11/2/2024, forty-five (45) days from the date the bid is accepted.
In the event the successful bidder defaults on any of the terms contained in the Order, the sale shall be treated as null and void, and the deposit shall be forfeited and disbursed pursuant to further order of this Court, first to cover the expenses of the sale, then any amount remaining to be applied to the judgment for Bruce Johnson's federal tax liabilities entered in this case., 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.
The sale of the property shall be subject to confirmation by the court. Upon confirmation the Internal Revenue Service shall execute and deliver to the purchaser a quit claim deed conveying the property. Upon confirmation all interests in, liens against, or claims to the property that are held or asserted by all parties to this action are discharged and extinguished. Upon confirmation of the sale, the Recording Official of Ward County, North Dakota, shall cause transfer of the property to be reflected upon that county’s register of title.
The sale is ordered in accordance with Title 26 U.S.C. § 7403(c) and is made without the right of redemption.
The sale shall be subject to building lines, if established, all laws, ordinances, and governmental regulations (including building and zoning ordinances) affecting the Property, and easements, restrictions, and reservations of record, if any.
No bid shall be accepted unless it is accompanied by a certified check or cashier’s check, in the amount of $79,050 (20% of the minimum bid), made payable to the United States District Court for the District of North Dakota. Before being permitted to bid at the sale, all bidders shall display proof that they are able to comply with this requirement. No bids will be received from any person who has not presented said proof.
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 North Dakota, at the office of the Internal Revenue Service, Attn: Scott Hamilton, 5450 Stratum Dr, Suite 150, Fort Worth, TX 76137, on or before 11/2/2024, forty-five (45) days from the date the bid is accepted.
In the event the successful bidder defaults on any of the terms contained in the Order, the sale shall be treated as null and void, and the deposit shall be forfeited and disbursed pursuant to further order of this Court, first to cover the expenses of the sale, then any amount remaining to be applied to the judgment for Bruce Johnson's federal tax liabilities entered in this case., 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.
The sale of the property shall be subject to confirmation by the court. Upon confirmation the Internal Revenue Service shall execute and deliver to the purchaser a quit claim deed conveying the property. Upon confirmation all interests in, liens against, or claims to the property that are held or asserted by all parties to this action are discharged and extinguished. Upon confirmation of the sale, the Recording Official of Ward County, North Dakota, shall cause transfer of the property to be reflected upon that county’s register of title.
The sale is ordered in accordance with Title 26 U.S.C. § 7403(c) 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 North Dakota, at the office of the Internal Revenue Service, Attn: Brittanny Dipla, 225 W. Broadway, 2nd Floor, Glendale, California 91204, on or before 11/2/2024, forty-five (45) days from the date the bid is accepted.
All payments must be by money order, certified check, or cashier's check made payable to the United States District Court for the District of North Dakota. Make check or money order payable to the United States District Court for the District of North Dakota.
All payments must be by money order, certified check, or cashier's check made payable to the United States District Court for the District of North Dakota. Make check or money order payable to the United States District Court for the District of North Dakota.
The Terms of Payment
No bid shall be accepted unless it is accompanied by a certified check or cashier’s check, in the amount of $79,050 (20% of the minimum bid), made payable to the United States District Court for the District of North Dakota. Before being permitted to bid at the sale, all bidders shall display proof that they are able to comply with this requirement. No bids will be received from any person who has not presented said proof.
In the event the successful bidder defaults on any of the terms contained in the Order, the sale shall be treated as null and void, and the deposit shall be forfeited and disbursed pursuant to further order of this Court, first to cover the expenses of the sale, then any amount remaining to be applied to the judgment for Bruce Johnson's federal tax liabilities entered in this case., 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.
In the event the successful bidder defaults on any of the terms contained in the Order, the sale shall be treated as null and void, and the deposit shall be forfeited and disbursed pursuant to further order of this Court, first to cover the expenses of the sale, then any amount remaining to be applied to the judgment for Bruce Johnson's federal tax liabilities entered in this case., 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.
Additional Details
Disclaimer
The U.S. may bid as a creditor against its judgment without tender of cash up to the value of the outstanding balance on the mortgage, without tender of cash.
The government reserves the right to reject any and all bids and to withdraw the property from 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 government reserves the right to reject any and all bids and to withdraw the property from 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.
Title Offered
Only the right, title, and interest of Bruce E. Johnson and Elizabeth L. Johnson, in and to the property will be offered for sale.
Property May Be Inspected at
Open House
Date of Open House
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