Foreclosure Appeal

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Civil

7^th Circuit Court of Appeals

Officials: CUDAHY, EASTERBROOK, and ROVNER, Circuit Judges

Foreclosure Appeal

No. 13-2359 United States of America v. Dennis Williams

Foreclosure judgment is a final decision for purposes of appeal.

“Nor does federal law contain anything similar to 735 ILCS §5/151508(b)(iv), which permits a court to determine whether “justice was otherwise not done” in the auction; the foreclosure is self-­‐‑executing, without any need for confirmation by a court (though the sale is subject to the usual federal doctrines that allow relief from a judgment). Section 7403(c) also does not give the taxpayer a right of redemption. See United States v. Heasley, 283 F.2d 422 (8th Cir. 1960). We conclude, therefore, that a judgment foreclosing a federal tax lien and specifying how the proceeds are to be applied is appealable because it ends the litigation and leaves nothing but execution of the court’s decision, the standard definition of “final” under §1291. See, e.g., Gelboim v. Bank of America Corp., 135 S. Ct. 897, 902 (2015); Catlin v. United States, 324 U.S. 229, 233 (1945).”

Affirmed.

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Attorney Derek A. Hawkins is the managing partner at Hawkins Law Offices LLC, where he heads up the firm’s startup law practice. He specializes in business formation, corporate governance, intellectual property protection, private equity and venture capital funding and mergers & acquisitions. Check out the website at www.hawkins-lawoffices.com or contact them at 262-737-8825.