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Taxes | Utah
Judgment
JUDGMENT: the court determines and declares that Sid Crookston, LLC holds an equitable lien against the Property in the amount of $246,288.49. The court further declares that the tax liens against the property are enforceable up to this amount. The Estate shall have through 1/5/27, to satisfy the tax liens. The United States shall not foreclose upon or otherwise enforce the tax liens through sale of the Property before 1/5/27. If the Estate has not paid the sum of $246,288.49 to the government before 1/5/27, the United States may thereafter enforce the tax liens through foreclosure and judicial sale of the Property in accordance with applicable law and the terms of this Judgment - CASE CLOSED. Magistrate Judge Daphne A. Oberg no longer assigned to case. Signed by Judge Jill N. Parrish on 9/30/26 (alt)
Memorandum Decision Findings of Fact & Conclusions of Law
MEMORANDUM DECISION AND ORDER After a Bench Trial: FINDINGS OF FACT AND CONCLUSIONS OF LAW. The United States may enforce the tax liens on the Naomi Circle property up to a total of $246,288.49. The court orders forfeiture of the property, but the government may not initiate a forfeiture sale until 1/5/27. Signed by Judge Jill N. Parrish on 9/30/26 (alt)
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