United States of America v. Estate of Mary J. Jacobson, and Unknown Heirs of Mary J. Jacobson Dec's (DOD 10/15/2022)

CourtDistrict Court, W.D. New York
DecidedJanuary 14, 2026
Docket1:24-cv-00939
StatusUnknown

This text of United States of America v. Estate of Mary J. Jacobson, and Unknown Heirs of Mary J. Jacobson Dec's (DOD 10/15/2022) (United States of America v. Estate of Mary J. Jacobson, and Unknown Heirs of Mary J. Jacobson Dec's (DOD 10/15/2022)) is published on Counsel Stack Legal Research, covering District Court, W.D. New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
United States of America v. Estate of Mary J. Jacobson, and Unknown Heirs of Mary J. Jacobson Dec's (DOD 10/15/2022), (W.D.N.Y. 2026).

Opinion

UNITED STATES DISTRICT COURT WESTERN DISTRICT OF NEW YORK ______________________________________

UNITED STATES OF AMERICA, REPORT Plaintiff, and v. RECOMMENDATION

ESTATE OF MARY J. JACOBSON, and 24-CV-939-JLS(LGF) UNKNOWN HEIRS OF MARY J. JACOBSON Dec’s (DOD 10/15/2022),

Defendants. ______________________________________

APPEARANCES: THE LAW OFFICES OF ROBERT A. SCHUERGER CO., LPA Attorneys for Plaintiffs THOMAS SOOY, of Counsel 1001 Kingsmill Parkway COLUMBUS, OHIO 43229

JURISDICTION

This case was referred to the undersigned by Honorable John L. Sinatra, Jr. on July 25, 2025, for all pretrial matters including preparation of a report and recommendation on dispositive motions. (Dkt. 11). The matter is presently before the court on Plaintiff’s Motion for Judgment of Foreclosure and Sale (Dkt. 10).

BACKGROUND

On September 30, 2024, Plaintiff United States of America (“Plaintiff”) commenced this action pursuant to Article 13 of the New York Real Property Actions and Proceedings Law (“N.Y. RPAPL”), by filing the Complaint with exhibits A through I (Dkts. 1-1 through 1-10) (“Complaint Exh(s). __”), seeking to foreclose on two mortgages encumbering the premises known as 4373 East Frontier Drive, Blasdell, New York (“the Subject Property”). The mortgages were made by one Mary J. Jacobson (“Jacobson”). The Complaint names as Defendants the “Estate of Mary J. Jacobson, c/o Michael J. Jacobson, 4373 E. Frontier Drive, Blasdell, NY 14219,” (“the

Estate”) and Unknown Heirs of Mary J. Jacobson, Dec’d (DOD 10/15/2022) (“Unknown Heirs”) (together, “Defendants”). According to a Summons returned executed filed on December 27, 2024 (Dkt. 7) (“Return of Service”), service was made on December 26, 2024, by the U.S. Marshals on “Estate of Mary J. Jacobson c/o Michael Jacobson” by posting a copy of the Summons and Complaint on the door to the Subject Property. To date, no Defendant has answered or otherwise moved against the Complaint and on July 10, 2025, at Plaintiff’s request (Dkt. 8), default was entered against the Estate (Dkt. 9). On July 24, 2025, Plaintiff filed the instant motion seeking default judgment of foreclosure and sale (Dkt. 10) (“Plaintiff’s Motion”), attaching the Affidavit [of Thomas J.

Sooy, Esq.]1 for Judgment of Foreclosure and Sale (Dkt. 10-1) (“Sooy Affidavit”), and exhibits A through O (“Motion Exh(s). __”) (Dkts. 10-2 through 10-16). To date, no Defendant has responded in opposition to Plaintiff’s Motion. Oral argument was deemed unnecessary, Based on the following, Plaintiff’s Motion should be DENIED without prejudice.

1 Unless otherwise indicated, bracketed material has been added. FACTS2

The Complaint alleges that on June 11, 2009, one Mary J. Jacobson (“Jacobson” or “Borrower”), executed the Adjustable Rate Note (Home Equity Conversion) (“First Note”),3 promising to pay the lender, M&T Bank (“M&T” or “Lender”), all loan advances up to a maximum of $ 144,000 plus interest at the annual interest rate of 3.017% in specified monthly installments. Complaint ¶ 2. As security for the First Note’s repayment, Jacobson also executed on June 11, 2009, a Reverse Mortgage (Home Equity Conversion) (“First Mortgage”),4 and was assigned from M&T Bank to Sun West Mortgage Company, Inc. (“Sun West”) (“First Assignment”).5 The First Mortgage was recorded on June 16, 2009 in the Erie County Clerk’s Office. On September 21, 2009, the First Assignment was recorded in the Erie County Clerk’s Office. On April 29, 2015, the First Mortgage was assigned from Sun West to Reverse Mortgage Funding, LLC (“RMF”) (“Second Assignment”),6 and on August 18, 2015, the Second Assignment was

recorded in the Erie County Clerk’s Office. On May 4, 2018, the First Mortgage was assigned from RMF to the United States Secretary of Housing and Urban Development (“HUD”) (“Third Assignment”),7 which, on June 11, 2018, was recorded in the Erie County Clerk’s Office.

2 The Facts are taken from the pleadings and motion papers filed in this action. 3 Copies of the First Note are filed as Dkts. 1-2 and 10-2.

4 Copies of the First Mortgage are filed as Dkts. 1-3 and 10-3.

5 Copies of the First Assignment are filed as Dkts. 1-4 and 10-4.

6 Copies of the Second Assignment are filed as Dkts. 1-5 and 10-5.

7 Copies of the Third Assignment are filed as Dkts. 1-6 and 10-6. The First Note provides that Because Borrower will be required to repay amounts which the [HUD] Secretary may make to or on behalf of Borrower pursuant to Section 255(i)(1)(A) of he National Housing Act and the Loan Agreement, the [HUD] Secretary has required Borrower to grant a Second Note to the [HUD] Secretary.

First Note ¶ 11(A). Accordingly, as required by the First Note, First Note ¶ 11(A), on June 11, 2009, Jacobson also executed the Adjustable Rate Second Note (Home Equity Conversion) (“Second Note”),8 promising to pay the lender, the Secretary of HUD (“HUD”), all loan advances up to a maximum of $ 144,000 plus interest at the annual interest rate of 3.017% in specified monthly installments. Complaint ¶ 11. As security for the Second Note’s repayment, Jacobson also executed on June 11, 2009, a Second Reverse Mortgage (Home Equity Conversion) (“Second Mortgage”).9 With the Third Assignment on May 4, 2018, HUD became the owner and holder of the First and Second Notes, and the First and Second Mortgages. Plaintiff, believing Jacobson died on October 15, 2022, and that Jacobson was the sole Borrower, determined the Subject Property is not the principal residence of a surviving Borrower, the Mortages are in default, and elected to accelerate the security instrument obligation, i.e., call the unpaid loan balance or “debt” under the First and Second Notes due and payable in full. In furtherance of collecting the debt, Plaintiff mailed to the “Estate of Mary J. Jacobson” a letter dated February 26, 2024, advising of Plaintiff’s intention to foreclose and accelerate the debt because the First and Second Mortgages (together, “the Mortgages”) were in default status based on the Borrower’s

8 Copies of the Second Note are filed as Dkts. 1-7 and 10-7.

9 Copies of the Second Mortgage are filed as Dkts. 1-8 and 10-8. death with the Subject Property not being the principal residence of at least one surviving Borrower. Dkt. 10-9 (“Acceleration Letter”). The Acceleration Letter advised that foreclosure could be avoided if one of four actions were taken, including (1) correcting the matter which resulted in the Security Instrument coming due and payable;

(2) paying the balance of the debt, calculated as $ 131,989.49, in full by March 27, 2024; (3) selling the Subject Property for the lesser of the unpaid debt or 95% of the Subject Property’s appraised value and applying the net sale proceeds to the debt; or (4) providing the HUD Secretary with a deed in lieu of foreclosure. Acceleration Letter at 2 (Dkt. 10-9 at 3). The Acceleration Letter further advised that if the default was not cured within thirty days from its receipt, foreclosure proceedings would commence. Id. In the absence of any timely corrective action, Plaintiff then commenced the instant action to recover the debt due and owing to HUD, an amount Plaintiff calculated as of September 30, 2024 as $ 138,067.72, as follows: Unpaid Principal: $ 64,819.14 Unpaid Interest: $ 58,816.43 Contractual Service Charge: $ 5,520.00 Mortgage Insurance Premium: $ 8,912.15

Statement of Account (Dkts. 1-10 and 10-10).10 Plaintiff also seeks to collect additional interest accruing until the sale of the property as well as any advances necessary to protect and secure the Subject Property including

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United States of America v. Estate of Mary J. Jacobson, and Unknown Heirs of Mary J. Jacobson Dec's (DOD 10/15/2022), Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-of-america-v-estate-of-mary-j-jacobson-and-unknown-heirs-nywd-2026.