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Form 668(Z) Florida Hillsborough: What You Should Know
The IRS obtained all or part of the purchase price of the property. 2. The purchase price of the property was insufficient to pay all outstanding tax liabilities. 3. The IRS had already completed a sale under the terms discussed in paragraph 1. 4. The IRS attempted to complete its sale by mail, but found that the time constraints of mail delivery prevented such action, and the court denied the IRS request to sell the property at that time. The court issued its judgment and sale results in 1992. The following facts, taken from the judgment in the case, were the grounds for granting the three judgments listed in Appendix B: The judgment awarding the three judgments was confirmed in an order of the circuit court dated April 2, 1988. See Appendix B. The IRS, which subsequently purchased the property, never completed the final sale under those circumstances mentioned in the judgment or as to the IRS's sale of the property. The judgment awarding the three judgments was affirmed by the circuit court on appeal. Excerpts from the Court's Judgment: As to the deficiency judgments granted by Judge Ruckelshaus, As to the judgment awarding the judgment for the interest and costs granted as to the mortgage, the court holds that it has jurisdiction in the above-captioned matter. As to the judgment awarding an interest sum for attorney/client representation granted as to the mortgage, the court holds that the judgment has been affirmed as to those matters and the tax interest and costs granted by the Court are attributable to the judgment as against the mortgage, except as to the property of the Estate, the value shown in Exhibit A. As to the judgment awarding costs and interest, the court holds that those costs and interest are attributable to the judgment as against the mortgage, except as to the property of the Estate, the property of each of the Petitioners, and the property shown in Exhibit B. As to the judgment granting the judgment based upon the payment of the judgment to the Petitioners, the court grants the judgment. As to the judgment awarding the judgment for the property tax liability based upon the amount shown in Exhibit A of the judgment, the circuit court is reversed and the case remanded with instructions as follows: 1. The Clerk of Court may correct any erroneous record for which correction is necessary. 2. The Clerk of Court may correct any erroneous transcript of proceedings if the corrected transcript will not prejudice any party. 3.
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