United States v. Kwitny

UNITED STATES DISTRICT COURT MIDDLE DISTRICT OF FLORIDA ORLANDO DIVISION UNITED STATES OF AMERICA, Plaintiff, v. Case No. 6:18-cv-1366-RBD-LHP BRUCE A. KWITNY; and U.S. BANK TRUST NATIONAL ASSOCIATION, Defendants. ____________________________________ ORDER The Government brought this suit to enforce tax liens against property owned by Defendant Bruce A. Kwitny; Defendant U.S. Bank Trust N.A. has a mortgage lien on the property. (Doc. 80 (“Motion”), p. 1.) The parties now move to order the property to be foreclosed and sold. (Id. at 12.) On referral, U.S. Magistrate Judge Leslie Hoffman Price entered a Report and Recommendation submitting that the Court should grant the Motion. (Doc. 84 (“R&R”).) The time has passed and there were no objections, so the Court examines the R&R for clear error only. See Macort v. Prem, Inc., 208 F. App’x 781, 784 (11th Cir. 2006). Finding none, the R&R is due to be adopted in its entirety.

Accordingly, it is ORDERED AND ADJUDGED: 1. The R&R (Doc. 84) is ADOPTED AND CONFIRMED and made a part of this Order in its entirety.

2. The parties’ Motion (Doc. 80) is GRANTED.

3. The Court FINDS that a forced foreclosure sale of the Subject Property is appropriate and HONORS the parties’ Stipulation of Priority. (Doc. 75.)

4. The Court ORDERS the sale of the Subject Property at a judicial sale pursuant to 26 U.S.C. §§ 7402 and 7403 and in accordance with the terms and conditions set forth in the parties’ proposed order. (Doc. 83.)

DONE AND ORDERED in Chambers in Orlando, Florida, on September 15, 2022.

2 /] United States District Judge