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Notice of Public Auction Sale

Under authority of Internal Revenue Code 6331, the property described here has been seized for nonpayment of internal revenue taxes. The property will be sold at public auction as provided by Internal Revenue Code section 6335 and related regulations.

Nature of Title: The right, title and interest of the taxpayer in and to the property is offered for sale subject to any prior valid outstanding mortgages, encumbrances, or other liens in favor of third parties against the taxpayer that are superior to the lien of the United States. All property is offered for sale "where is" and "as is" and without recourse against the United States. No guaranty or condition of any of the property, or its fitness for any use or purpose,. No claim will be considered for allowance or adjustment or for rescission of the sale based on failure of the property to conform with any expressed or implied representation.

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

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.

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Updated - Tuesday, December 11, 2001

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