The opinion of the court was delivered by: Murphy, District Judge
JUDGMENT AND ORDER DIRECTING SALE
All Defendants except Randall Lee Astin, Melinda Astin, and Southern FS, Inc., a/k/a Fruit Belt Service Company, were defaulted by the Clerk of Court on January 18, 2007 (see Doc. 30). Plaintiff United States of America now moves for entry of a default judgment. The motion (Doc. 43) is GRANTED, and the court FINDS:
1. It has jurisdiction over the parties and the subject matter of this suit. Defendants were properly served and either failed to answer or otherwise appear and were ordered defaulted, or, with respect to Defendants Randall Lee Astin, Melinda Astin, and Southern FS, Inc., a/k/a Fruit Belt Service Company, have answered the Complaint.
2. The United States of America and Defendants Randall Lee Astin and Melinda Astin have entered into a Stipulation and Agreement providing as follows:
a. The real estate described in Exhibit "A" attached hereto shall be sold except for two parcels of approximately two (2) acres each upon which the residence of Randall Astin and the residence of his brother are situated. The two (2) acre parcels shall correspond to the living area (residence, yard, outbuildings, etc.) used by the occupant of each residence. The acreage being sold is 180 acres more or less. The two parcels shall be determined by the survey to be conducted in conjunction with the auction.
b. The sale shall be by public auction conducted by auctioneer Robert Alexander Real Estate and Auction Company of Paducah, Kentucky, at a time determined by the auctioneer Robert Alexander but no later than June 30, 2008. The parties to this Stipulation shall cooperate and assist the auctioneer in every reasonable way to make this auction sale come about.
c. Melinda Astin shall subordinate the mortgage assigned to her, namely that mortgage recorded in Mortgage Book 108 at pages 159-160 Recorder's Office, Union County, Illinois, to those mortgages of Plaintiff in the real estate being sold. The priority on the proceeds of the real estate sold shall be as follows:
(1) First, any expenses of sale such as the survey referred to in subparagraph d. below
(2) Next, to Plaintiff to the extent owed on the notes and mortgages to plaintiff after all payments are deducted.
(3) Next, to Melinda Astin to the extent owed on the notes and mortgages assigned to Melinda Astin by Carroll Lynn Casey and Linda Kay Casey after all payments are deducted. The mortgage to Carroll Lynn Casey and Linda Kay Casey and assignment to Melinda Astin is identified in paragraph 9 below.
d. The auctioneer's fee for the sale shall be paid by the buyer as a buyer's premium. The auctioneer shall pay the advertising expenses. A survey will be required for this auction sale. The survey expense shall be paid prior to Plaintiff and Melinda Astin being paid.
e. The proceeds of the sale shall be distributed pursuant to a Court order.
f. That this Stipulation and Agreement shall be incorporated into this Order of Court and each and every provision of this Stipulation and Agreement shall be binding on the parties as an Order of Court.
3. The Stipulation and Agreement set forth in the preceding paragraph is fair and reasonable in all its terms ...