By submitting this mail-in bid, I understand that: This is a mail-in bid for a public auction sale, and it is not a sealed bid sale; I must comply with all other conditions as stated in the Notice of Public Auction Sale.

There are advantages that I am forgoing by not being present at the actual sale, such as inspecting the property, hearing any statement by the taxpayer or lien holders, and engaging in open, competitive bidding. Signature of Bidder

Submit the bid in a securely sealed envelope with your name, address, and date of the sale on the upper left corner of the envelope. Address to submit MAIL-IN BID and Deposit.

Mary Beth Justice

Property Appraisal & Liquidation Specialist

Internal Revenue Service

Address

Annotate the envelope with the following statement. MAIL-IN BID- TO BE OPENED BY PALS (Property Appraisal & Liquidation Specialist) ONLY.

Before we get to the third IRS foreclosure, we are going to present the IRS redemption rights for the property owner. These rights are different than the IRSs right to void a foreclosure sale within 120 days in order to resell the property to get more money.

REDEMPTION RIGHTS

The rights of redemption, as specified in Internal Revenue Code section 6337, are quoted as follows:

Section 6337. Redemption of Property.

(a) Before Sale.-Any person whose property has been levied upon shall have the right to pay the amount due, together with the expenses of the proceeding, if any, to the Secretary at any time prior to the sale thereof, and upon such payment the Secretary shall restore such property to him, and all further proceedings in connection with the levy on such property shall cease from the time of such payment.

(b) Redemption of Real Estate After Sale.

(1) Period.-the owners of any real property sold as provided in section 6335, their heirs, executors, or administrators, or any person having an interest therein, or a lien thereon, or any person in their behalf, shall be permitted to redeem the property sold, or any particular tract of such property at any time within 180 days after the sale thereof.

(2) Price.-Such property or tract of property shall be permitted to be redeemed upon payment to the purchaser, or in case he cannot be found in the county in which the property to be redeemed is situated, then to the Secretary, for the use of the purchaser, his heirs, or assigns, the amount paid by such purchaser and interest thereon at the rate of 20 percent per annum.

Section 6339 (c). Effect of Junior Encumbrances.

A certificate of sale of personal property given or a deed to real property executed pursuant to section 6338 shall discharge such property from all liens, encumbrances, and titles over which the lien of the United States with respect to which the levy was made had priority.

Form of payment

All payments must be by cash, certified check, cashiers or treasurers check or by United States postal, bank, express, or telegraph money order. Make a check or money order payable to the Internal Revenue Service or U.S.Treasury Department.

IRS AUCTION-JUDICIAL

Pursuant to 28 U.S.C. Sections 2001 and 2002, an Order of Sale entered in United States v. The Taxpayer, et al., Civil No ; the

United States will offer to sell at public auction, property located at

Date & Time Sale Location Minimum Bid Description of Property Terms and Conditions of Sale

At the time of sale, the successful bidder shall be required to deposit at least 10% of the amount of the bid; made by cash, certified or cashiers check payable to: Clerk of the United States District Court

for the . Before being permitted to bid at

the sale, bidders shall display to the Internal Revenue Service proof that they are able to comply with this requirement. No bids will be accepted from anyone who has not presented that proof.

The balance of the purchase price for the realty is to be paid to the Internal Revenue Service, Property Appraisal and Liquidation Specialist, within 60 days after the bid is accepted by certified or cashiers check payable to : Clerk of the United States District Court for the . If the bidder fails to fulfill this requirement, the deposit shall be forfeited and shall be applied to the expenses of sale, with any amount remaining returned to the bidder. The realty shall again be offered for sale, under the terms and conditions of the judgment and decree.

The real property shall be sold to the highest bidder with the United States having the right to withdraw the property from bidding at any time prior to the acceptance of a bid, if in the United States opinion, the bids are inadequate. The said real estate shall be sold free and clear of the federal tax liens, and free of all claims, if any, of the parties to this action.

Satisfaction of any municipal tax liens shall be from the sale proceeds, and the properties shall be sold free and clear of such municipal liens. The sale shall be subject to building lines if established, all laws, ordinances, and governmental regulation (including building and zoning ordinances), affecting the premises, and easements of record, if any.

Upon the sale of the property, all persons, if any, occupying that real property shall permanently leave and vacate the premises taking with them their personal property (but leaving all buildings, fixtures, and improvements to the realty).

The property is offered for sale as is and where is and without recourse against the United States. The United States makes no guarantee of condition of the property, or its fitness for any purpose. The United States will not consider any claim for allowance or adjustment or for the rescission of the sale based on failure of the property to comply with any expressed or implied representation.

The sale of the real property shall be subject to confirmation by the U.S. District Court for the . On confirmation