Elaine Brown's Property Ordered To Sale

[The Observer]

UNITED STATES OF AMERICA,
Plaintiff,
v.
ELAINE A. BROWN, ET AL.,
Defendants.

Release Date: JUNE 05, 2013

IN THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF NEW HAMPSHIRE

ORDER ON UNITED STATES' MOTION FOR DEFAULT JUDGMENT ENTRY, FINAL
JUDGMENT ENTRY, AND ORDER OF LIEN ENFORCEMENT AND SALE

Before the Court is the UNITED STATES' MOTION FOR DEFAULT JUDGMENT ENTRY, FINAL JUDGMENT ENTRY, AND ORDER OF LIEN ENFORCEMENT AND SALE. The Clerk of the Court entered the default of defendants A T T Trust, Appletree Trust, Diane Marie Kelly individually and as trustee of ATT Trust, Norma Denise Menard individually and as trustee of the Rock Solid Trust, Simonds Properties, Inc., and The Rock Solid Trust, on March 22, 2012. On April 25, 2012, the Clerk of the Court entered the default of defendants Elaine A. Brown, individually and as Trustee of the Center of Town Road Realty Trust, and as Trustee of the Edward and Elaine Brown Living Trust; Edward L. Brown, individually and as Trustee of the Center of Town Road Realty Trust, and as Trustee of the Edward and Elaine Brown Living Trust; Thomas Eugene Ouverson, individually and as Trustee of the TQS Trust; Edward and Elaine Brown Living Trust; Center of Town Road Realty Trust; TQS Trust; David Hatch Bernier; Michael Laraway; Robert Hall; Diane Marie Kelly, individually and as Trustee of ATT Trust, and as Trustee of the Appletree Trust; Appletree Trust; and ATT Trust. The Clerk of the Court entered the default of defendant George Bernier on August 8, 2012. The Court being fully advised as to the premises, and for good cause shown, it is hereby,

ORDERED, ADJUDGED, AND DECREED that judgment by default is entered against the following defendants: George Bernier, A T T Trust, Appletree Trust, Diane Marie Kelly individually and as trustee of ATT Trust, Norma Denise Menard individually and as trustee of the Rock Solid Trust, Simonds Properties, Inc., The Rock Solid Trust, Elaine A. Brown, individually and as Trustee of the Center of Town Road Realty Trust, and as Trustee of the Edward and Elaine Brown Living Trust; Edward L. Brown, individually and as Trustee of the Center of Town Road Realty Trust, and as Trustee of the Edward and Elaine Brown Living Trust; Thomas Eugene Ouverson, individually and as Trustee of the TQS Trust; Edward and Elaine Brown Living Trust; Center of Town Road Realty Trust; TQS Trust; David Hatch Bernier; Michael Laraway; Robert Hall; Diane Marie Kelly, individually and as Trustee of ATT Trust, and as Trustee of the Appletree Trust; Appletree Trust; and ATT Trust.

ORDERED, ADJUDGED, AND DECREED that the United States has valid and subsisting federal tax liens on all property and rights to property of defendants Elaine A. Brown and Edward L. Brown, including their interest in the properties located at places commonly known as 401 Center of Town Road, Plainfield, New Hampshire, hereinafter "Property A," and 27 Glen Road, West Lebanon, New Hampshire, hereinafter "Property B."

Property A is legally described as follows:

[ Snip property legal description ]

Property B is legally described as follows:

[ Snip property legal description ]

Both Property A and Property B are hereinafter referred to as the "Properties" when aggregated.

ORDERED, ADJUDGED, AND DECREED that the federal tax liens for the liabilities of defendants Elaine A. Brown and Edward L. Brown shall be enforced upon the Properties, and that said Properties be sold in a judicial sale, according to law, free and clear of any right, title, lien, claim or interest of any of the defendants herein, and that the proceeds of the sale be distributed to such parties in such order as set forth below. The Properties shall be sold 'as is' condition.

ORDERED FURTHER, that the United States' tax lien for the liability that is the subject of this judgment may be enforced and the United States Marshal for this District shall, at a date and time to be determined by the U.S. Marshal, sell, free and clear of all right, title and interest of all parties to this action, their heirs, successors and assigns, the Properties, at public auction at the United States District Court, District of New Hampshire, 55 Pleasant Street, Room 110 Concord, New Hampshire 03301.

ORDERED FURTHER, that the terms and conditions of the sale shall be as follows: Property A and Property B will be offered for sale on the same day and hour. The sales will be made at the United States District Court, District of New Hampshire, 55 Pleasant Street, Room 110 Concord, New Hampshire 03301, though Property A and Property B will be offered for sale separately. Property A will be offered at a minimum bid price of $ 250,000. Property B will be offered at a minimum bid price of $ 507,500. Each of the respective Properties will be sold to the party making the highest bid. At the time of the sale, the highest bidder for each of the respective Properties shall deposit with the U.S. Marshal, by certified or cashier's check, not less than the sum of $ 50,000 except that if the United States is the highest bidder, no such deposit shall be required. Before being permitted to bid at the sale of the Properties, bidders shall display to the U.S. Marshal, or his representative, a cashiers check or certified check to demonstrate that the bidder is able to comply with this requirement. No bids will be received from any person who has not presented proof that, if that person is the successful bidder, that person can make the deposit required by this judgment and order of lien enforcement and sale. Within 7 days after the sale, the purchaser (unless such purchaser is the United States) shall pay to the U.S Marshal the balance of the amount of his bid by certified or cashier's check. Upon receipt of such payment, the Marshal shall notify counsel for the United States, who shall file a motion for confirmation of the sale. Provided that the Court enters an order confirming the sale, the U.S. Marshal shall deliver to the purchaser a deed to the Property. The deed shall be issued in the name of the bidder or his designee. If the purchaser shall fail to make such payment, the purchaser's deposit shall be forfeited and retained as part of the proceeds of sale and the U.S. Marshal shall proceed with another sale as set forth herein. 1

ORDERED FURTHER, that the U.S. Marshal shall deduct his expenses in selling Property A, and remit the remainder to the Clerk of the Court for the United States District Court the District of New Hampshire. The clerk shall distribute the proceeds of sale of Property A as follows: First, to satisfy any remaining costs of the sale, including advertising and other expenses; second, to satisfy any outstanding real property taxes within the meaning of 26 U.S.C. Section 6323(b)(6); third, to satisfy the claims of the United States; to the extent that any sale proceeds remain after the satisfaction of the judgment of the United States, such proceeds shall be paid to the Court because all other defendants have disclaimed or have been defaulted.

ORDERED FURTHER, that the U.S. Marshal shall deduct his expenses in selling Property B, and remit the remainder to the Clerk of the Court for the United States District Court the District of New Hampshire. The clerk shall distribute the proceeds of sale of Property B as follows: First, to satisfy any remaining costs of the sale, including advertising and other expenses; second, to satisfy any outstanding real property taxes within the meaning of 26 U.S.C. Section 6323(b)(6); third, to satisfy the claims of the United States; to the extent that any sale proceeds remain after the satisfaction of the judgment of the United States, such proceeds shall be paid to the Court because all other defendants have disclaimed or have been defaulted.

ORDERED FURTHER that additional terms and conditions of the sale of the Properties are as follows:

1. The U.S. Marshal shall cause notice of the sale to be published once a week for at least four weeks prior to the sale in at least one newspaper of general circulation in this judicial district, in which notice there shall be set forth the date, time and place of the sale, the address of the Properties and the terms and conditions of the sale in accordance with 28 U.S.C. section 2001 and 2002.

2. The U.S. Marshal for the District of New Hampshire, or such representative as he may appoint or employ, is authorized and directed under 28 U.S.C. section 2001 and 2002 to offer for public sale and to sell the respective Properties described above.

3. The U.S. Marshal, the Internal Revenue Service, Counsel for the United States, and/or any representatives thereof are authorized to have free access to the realty and to take all actions necessary to preserve the realty, including but not limited to, retaining a locksmith or other person to change or install locks or other security devices on any part of the realty, until the deed to the realty is delivered to the ultimate purchaser. Nothing in this Order shall limit the abilities of local or New Hampshire State Police forces, or those law enforcement officials of the United States, to patrol or secure the Properties.

4. The defaulted defendants or anyone else on or otherwise occupying the Properties shall vacate the Properties, taking with him/them his/their personal property within 7 days from the date this order is entered (but leaving all improvements, buildings, fixtures (including all kitchen and laundry appliances), and appurtenances to the real property). If any person occupying the Properties fails or refuses to leave and vacate the realty by the time specified herein, the U.S. Marshal and his deputies and the IRS are authorized and directed to take all actions that are reasonably necessary, including, if necessary, the use of reasonable force, to bring about the ejectment of those persons. If any person fails or refuses to remove his or her personal property from the Properties by the time specified herein, the property remaining in or on the Properties thereafter is deemed forfeited and abandoned, and the Marshal and his deputies are authorized to remove it and dispose of it in any manner the Marshal sees fit, including sale, in which case the proceeds of the sale shall be applied under the same guidelines as described herein for the proceeds of the sale of the respective Property from which the personal property was seized. After entry of this Order, the U.S. Marshal shall enter the Property and post upon said Properties in an open and visible manner, a copy of this Order at the time thereof, making the Court's Order open and notorious. The U.S. Marshal for the District of New Hampshire, or such representative as he may appoint or employ, is authorized to post any other signs he may deem necessary, on the gate or other conspicuous location on or near the Properties. The United States, and its agents, are authorized to destroy any third-party personal medical records found on the property to protect the privacy of individuals named therein.

The U.S. Marshal is authorized and directed to take any and all necessary actions, including but not limited to the use of reasonable force, to enter and remain on the premises, which includes, but is not limited to, the land, the buildings, vehicles and any structures located thereon, for the purpose of executing this Order. The U.S. Marshal is further authorized and directed to arrest and/or evict from the premises any and all persons who obstruct, attempt to obstruct, or interfere or attempt to interfere, in any way with the execution of this Order.

5. The sale shall be subject to building lines if established, all laws, ordinances, and governmental regulations (including building and zoning ordinances), affecting the premises, and easements and restrictions of record, if any.

6. If a bid for the Properties is not received and confirmed in an amount equal to or in excess of the minimum bid price, the Marshal shall advertise a second sale of the Properties and carry out another public sale, without further order of the Court. If a second sale is unsuccessful, the U.S. Marshal shall inform Counsel for the United States, who shall return for further order of the Court.

7. Until the Properties are sold, the defaulted defendants shall not commit waste against the Properties, nor shall they cause or permit anyone else to do so. The defaulted defendants shall not record any instruments, publish any notice, or take any action (such as running newspaper advertisements) that may directly or indirectly tend to adversely affect the value of the Properties or that may tend to deter or discourage potential bidders from participating in the public sale of the Properties.

8. When the sale of the respective Properties is confirmed by this Court, the recorders' offices serving the areas in which the subject Properties are located shall permit transfer of the realty to be reflected on those counties' registries of deeds and/or title.

IT IS SO ORDERED.

DATED: June 5, 2013

George Z. Singal
United States District Judge

FOOTNOTES:

/1/ From any such forfeited deposit, the United States Marshal shall deduct his expenses and then shall add the remainder of the forfeited deposit to the proceeds of any subsequent sale of Property A or Property B to be distributed with the proceeds of the subsequent sale in accordance with this Judgment and Order.

[Famspear]

Well, I guess Elaine really showed 'em!



EDIT: Elaine Brown is now 72 years old. She is inmate # 03924-049 at the United States Penitentiary - Hazelton, in Preston County, West Virginia. She is scheduled for release on November 8, 2042, when she would be about 101 years old.

http://www.bop.gov/iloc2/InmateFinderSe ... &x=89&y=18

[AndyK]

Have both properties been scrubbed clean of unexploded ordinance, bombs, deadfalls, etc?

[grixit]

Once again, i would like to point out that if the Browns had not skipped out on their original convictions to do the bunker hunker, they'd both be out before now, and Elaine would probably be back in business.

[The Observer]

Well, I guess Elaine really showed 'em!

In one way she did. Last newspaper accounts that I had read reported the Browns owing over $3 million in federal and state taxes. Given that the minimum bids on the two properties are starting at $757,500, it is not likely the sale will result in all of the taxes being repaid. If so, then this is one way that you get out of paying your tax liability, but the residual cost seems to be quite high, if you have to wait until you are 102 years old to gain your freedom.

The minimum bids, if arrived at through typical reductions used for IRS sales, would imply that the the properties were valued at 1.2 million+. Zillow, infamous for being inaccurate, pegs the first property at $500k or so, and the second property, apparently Elaine's dental office, doesn't get a rating on Zillow due to it being commercial. So at a glance, it is hard to say what that correct FMV would be for the properties.

[Judge Roy Bean]

Have both properties been scrubbed clean of unexploded ordinance, bombs, deadfalls, etc?

They would have been in the process of collecting evidence.

[Number Six]

Well, it must be quite interesting for Ed and Elaine and whatever community of other felonious prisoners they keep in their respective enormous grey edifices. It may not be food of their choice, but they do get three square ones per diem.

The Porcupine Festival is coming up this weekend in Lancaster, about an hour plus north of where the Browns lived. Maybe they will offer a moment of silence in their behalf, maybe even for Irwin Schiff who remains a guest of the federal government. http://porcfest.com/about/news/

[Pottapaug1938]

Hot off the presses of the Boston Globe:

http://www.boston.com/news/nation/2013/ ... story.html

[LaVidaRoja]

Just how much would YOU bid for a property that the Feds will not guarantee is bomb-free?

[Pottapaug1938]

Just how much would YOU bid for a property that the Feds will not guarantee is bomb-free?

Only what I can get out of my secret Treasury account.

[Prof]

Hot off the presses of the Boston Globe:

http://www.boston.com/news/nation/2013/ ... story.html

The same article appeared in this morning San Antonio Express News.

[notorial dissent]

I know this hasn't been mentioned, but I can't help wondering if there weren't some other things scattered around the compound even nastier than the explody stuff the old fool thought he was being clever about. I don't know why, but he just strikes me as the type who would have such lying, well hidden, around, particularly as he was supposedly an exterminator.

I will really be surprised if they get much of an offer on the place all things considered, I know I'd be concerned, and short of leveling and starting over how could you ever be sure it was really safe, since I'm quite sure building codes didn't apply to him either.

[grixit]

Use one of those two part fuel bombs. That would give a pressure wave and a fireburst, which should destroy any remaining devices.

[Burnaby49]

Use one of those two part fuel bombs. That would give a pressure wave and a fireburst, which should destroy any remaining devices.

Takes home landscaping to a new level.