LAWRENCE O'NEILL, Magistrate Judge
Upon consideration of the United States' Motion for Confirmation of Sale and Distribution of Proceeds, and any opposition thereto:
The Court finds that the sale of the subject real properties located at 5915 West Clinton Avenue, Fresno, California 93722 ("Clinton Property"); 2490 South Holloway Avenue, Fresno, California 93725 ("Holloway Property"); and 210 Oxford Avenue, Clovis, California 93612 ("Oxford Property"), collectively referred to as "the Properties," was conducted by the United States in compliance with 28 U.S.C. §§ 2001- 2002, and that payment was made and accepted in compliance with the terms of the Court's Order for Default Judgment, Foreclosure, and Judicial Sale dated March 30, 2010. Accordingly, the motion is GRANTED, and it is hereby,
ORDERED, that the sale of the Properties is confirmed, and the Internal Revenue Service Property Acquisition and Liquidation Specialist shall promptly deliver the appropriate deeds thereto to the purchasers of such properties. It is further,
ORDERED, that on delivery of the deeds to the purchasers, all interests in, liens against, or claims to the Property that are held or asserted by the plaintiff or any of the defendants in this action are discharged. On delivery of the deeds to the purchasers, the Properties shall be free and clear of the interests of the United States (or the Internal Revenue Service), Lowell Weldon, Bessic Weldon, Midland Mortgage Company (aka Midfirst Bank), the State of California Franchise Tax Board, and the County of Fresno. It is further, ORDERED, that the Clerk shall disburse the proceeds of the sale from the Court's registry in the following manner:
First, to the United States (payable to the Internal Revenue Service, and sent to Internal Revenue Service, Attn: Douglas McDonald, PALS, 751 Daily Drive, Suite 100, Camarillo, CA 93010) for advertising and locksmith expenses in the amount of $2,090.57.
Second, to Fresno County (payable to Fresno County Tax Collector, and sent to Juan P. Rodrigues, Deputy County Counsel, Office of Fresno County Counsel, 2220 Tulare Street, Suite 500, Fresno CA 93721) for unpaid property taxes on the subject properties in the amount of $7,243.31.
Third, to the United States (payable to the United States Treasury, and sent to U.S. Department of Justice, Tax Division, P.O. Box 310, Ben Franklin Station, Washington D.C. 20044) for application to the unpaid federal tax liabilities of Defendant Lowell Weldon for tax years 1997-2003, in the amount of $94,569.77.
Fourth, to the State of California Franchise Tax Board (payable to California Franchise Tax Board, and sent to Jeffrey Rich, Deputy Attorney General, California Department of Justice, Office of the Attorney General, P.O. Box 944255) for unpaid state tax liabilities of Lowell Weldon for tax years 2000-2006 in the amount of any remaining proceeds less registry fees.
IT IS SO ORDERED.
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