IN THE UNITED STATES DISTRICT COURT

FOR THE EASTERN DISTRICT OF PENNSYLVANIA

UNITED STATES OF AMERICA

v.

CIVIL ACTION

N0.14-6894

BRUCE IRRGANG et al.

OBDER OF SALE
AND NOW, this

3rd

day of March 2016, under this Court's February 29, 2016 Order (ECF

Doc. No. 78) granting the parties' Uncontested Motion for Entry of Consent Judgment and Order
of Sale, it is ORDERED:
1.

The Internal Revenue Service Property Appraisal and Liquidation Specialists Unit

(PALS), shall, under 28 U.S.C. 2001 and 2002, sell at public auction the real property located
at 1001 Reading Boulevard, Wyomissing, Pennsylvania (the "Property").
2.

The sale of the Property shall be free and clear of any liens or interests held by all

parties named in the suit, including parties against whom the Clerk has entered default.
3.

PALS is authorized to have free access to the Property until the deed to the

Property is delivered to the ultimate purchaser and shall take all actions necessary to preserve the
Property, including but not limited to, retaining a locksmith or other person to change or install
locks or other security devices.
4.

The terms and conditions of the sale by PALS are:

a.

The sale shall be by public auction to be held either at the Property or at

any other place in accordance with the provisions of 28 U.SC. 2001 and 2002.
b.

The sale shall be subject to all laws, ordinances, and governmental

regulations (including building and zoning ordinances) affecting the Property and easements and
restrictions of record, if any.
c.

PALS shall publish notice of the sale (including the time, date, and

location of the sale, and the time and place of application for confirmation of the sale) once a
week for at least four (4) consecutive weeks before the sale in the legal periodical for Berks
County and at least one newspaper regularly issued and of general circulation in Berks County.
The notice shall contain a description of the Property and shall contain the terms and conditions
of sale as set forth in this Order of Sale. PALS may publish notice of the sale by any additional
method that it deems appropriate.
d.

PALS shall set the minimum bid. If the minimum bid is not met or

exceeded, PALS may, without our further permission, and under the terms and conditions in this
Order, hold a new public sale, if necessary, and reduce the minimum bid.
e.

At the time of the sale, the successful bidder(s) shall deposit with PALS,

by money order or by certified or cashier's check payable to the Clerk of the United States
District Court for the Eastern District of Pennsylvania, a deposit in an amount between five (5)
and twenty (20) percent (5%-20%) of the minimum bid specified by PALS in the published
notices of sale.
f.

The successful bidder(s) shall pay the balance of the purchase price for

the Property within sixty (60) days following the date of the sale. The certified or cashier's
check payable to the United States District Court for the Eastern District of Pennsylvania shall
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be given to PALS who will deposit the funds with the Clerk of this Court. If the bidder fails to
fulfill this distribution under Paragraph 7 below. The Property shall be again offered for sale
under the terms and conditions of this Order of Sale or, in the alternative, sold to the secondhighest bidder.
g.

The sale of the Property shall be subject to this Court's confirmation. On

confirmation of the sale, PALS shall execute and deliver a deed conveying the Property to the
purchaser. On confirmation of the sale, all interests in, liens against, or claims to, the Property
'

held or asserted by all parties to this action, including parties against whom the Clerk has
entered default, are discharged and extinguished.
h.

When this Court confirms the sale, the recording official of Berks County

shall cause transfer of the Property to be reflected upon Berks County's register of title. The
successful bidder at the sale shall pay, in addition to the amount of the bid, all costs and fees in
connection with such transfer of title.
1.

The sale of the Property is ordered under 28 U.S.C. 2001 and is made

without right of redemption.

J.

The Clerk of the District Court shall accept the proceeds of the sale and

deposit them into the Court's interest-bearing registry account for distribution until further
Order.
5.

Bruce Irrgang shall not take any affirmative action harmful to the Property but

may remove all of his personal property from the Property. Bruce Irrgang shall not occupy the
Property nor cause or permit anyone else to do so. Bruce Irrgang shall neither do anything that
tends to reduce the value or marketability of the Property nor cause or permit anyone else to do

so. Bruce Irrgang shall have no obligation to inspect the Property, but shall notify counsel for
the United States immediately upon learning of any conditions or circumstances tending to
cause a reduction in the Property's value. No person shall record any instruments, publish any
notice, or take any other action (such as running newspaper advertisements, posting signs, or
making internet postings) which may directly or indirectly tend to adversely affect the Property's
value or tend to deter or discourage potential bidders from participating in the public auction, nor
shall they cause or permit anyone else to do so.
6.

All persons occupying the Property shall vacate it permanently by April 4, 2016,

each taking with them his or her personal property (but leaving all improvements, buildings,
fixtures, and appurtenances to the Property). If any person fails or refuses to vacate the Property
by April 4, 2016, the United States Marshal is authorized to take all actions reasonably necessary
to eject those persons. Any personal property remaining on the Property after April 4, 2016 is
deemed forfeited and abandoned, and PALS is authorized to dispose of it in any manner they see
fit, including sale, in which case the proceeds of the sale are to be applied first to the expenses of
sale and the balance to be paid into the Court for further distribution under Paragraph 7 below.
Checks for the purchase of the personal property shall be payable to the Clerk of the Court for
the Eastern District of Pennsylvania and the Clerk is directed to accept these checks and deposit
them into the Court's registry for distribution under a Court Order.
7.

The proceeds from the sale of the Property shall be distributed:

a.

First, to the Wyomissing Area School District and Berks County Tax

Claim Bureau, in satisfaction of any valid, recorded liens of those parties we determine hold
priority over the federal tax liens held by the United States;
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b.

Second, to the United States, up to the outstanding balance of the federal

tax liens plead in the Complaint, including interest and penalties arising from such liens that
have accrued according to statute;
e.

Third, if any funds remain, to any parties we find have a lien or other

interest subordinate to the United States; and

f.

Fourth, if any funds remain, to the Defendant, Bruce Irrgang.