2America Department of Treasury, Internal Revenue Service (“IRS”) has entered anappearance through Assistant United States Attorney Melissa A.D. Ranaldo. However,defendant IRS has not filed a Verified Answer. Defendants Frank and Ellen Johnston arenot represented by counsel.
On September 18, 1989, Frank and Ellen Johnston (the “Johnstons”) purchasedproperty located at [redacted] in the town of Wallingford, Vermont. On April 27, 2005,the Johnstons executed a promissory note (the “Note”) in favor of WMC Mortgage Corp,in the original principal amount of $117,000.00 dollars. Said Note was secured by aMortgage Deed dated April 27, 2005, from the Johnstons to Mortgage ElectronicRegistration Systems, Inc. (“MERS”), as nominee for WMC Mortgage Corp. (“WMC”).The Mortgage Deed also listed MERS as the mortgagee. The Mortgage Deed wasrecorded in the Town of Wallingford Land Records.On June 10, 2009, plaintiff MERS, as nominee for WMC, brought a Complaintfor Foreclosure against defendants Frank and Ellen Johnston, as well as the United Statesof America Department of Treasury, Internal Revenue Service. The Complaint allegesthat the Johnstons failed to make payments on the Note.On July 8, 2009, plaintiff MERS, as nominee for WMC, filed a Motion forDefault Judgment against the Johnstons. Said Motion was granted by the Court onAugust 27, 2009.
On September 1, 2009, plaintiff MERS, as nominee for WMC, filed a Motion forDefault Judgment against defendant IRS. The Court now raises,
, the issue of
The Court granted plaintiff’s Motion for Default Judgment against the Johnstons before the issue of standing was brought to the Court’s attention by the case of
Landmark Nat. Bank v. Kesler
, 216 P.3d 158(Kan. 2009), issued August 28, 2009.