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Show PLBLIC ALCTION Under the authority of Internal Revenue Code section 6331, the property described below has been seized for nonpayment of internal revenue taxes due from Alvin G. Nash. The property will be sold at public auction as provided pro-vided by Internal Revenue Code section 6335 and related regulations. regula-tions. Date of sale: December 16, 1980; time of sale: 2:00 p.m.; place of sale: 1981 South 2000 East, Vernal, Utah 84078. Title offered: only the right, title, and interest of Alvin G. Nash in and to the property will be offered of-fered for sale. If requested, re-quested, the Internal Revenue Service will furnish fur-nish information about possible encumbrances, which may be useful in determining the value of the interest being sold. Nature of title: the right, title, and interest of the taxpayer (Alvin G. Nash) in and to the property pro-perty is offered for sale subject to any prior valid outstanding mortgages, encumbrances, or other liens in favor of third parties par-ties 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 warranty, express or implied, is made as to the validity of the title, quality, quantity, quanti-ty, weight, size, or condition condi-tion of any of the property, proper-ty, 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 im-plied representation. Redemption rights : The rights of redemption, as specified in Internal Revenue ...Code,,. .section 6337, are quoted as follows: Sec. 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 pro-ceedings in connection with the levy on such property pro-perty 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 any interest in-terest therein, or a lien thereon, or any person in their behalf, shall be permitted per-mitted to redeem the property pro-perty sold, or any particular par-ticular tract of such property pro-perty at any time within 120 days after the sale thereof. (2) Price. Such property pro-perty or tract of property shall be permitted to be redeemed upon payment to the purchase, or in case he cannot be found in the county in which the property pro-perty 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 in-terest thereon at the rate of 20 percent per annum. Effect of Junior Encumbrances, En-cumbrances, Sec. 6339(c): a certificate of sale of personal property given or a deed to real property executed pursuant pur-suant to section 6338 shall discharge such property from all liens, encumbrances, encum-brances, and titles over which the lien of the United States with respect to which the levy was made had priority. Description of property: proper-ty: Beginning at a point 256 feet north of the center of Section 31, Township 4 South, Range 22 East. SLB and running then South 100 feet thence East 160 feet; thence North 100 feet, more or less; thence West 160 feet i to the point of beginning. Property may be in- ' spected at: 1981 South 2000 East, Vernal, Utah 84078. Payment terms: Full : . payment required on ac- ' ceptance of highest bid. Form of payment: All payments must be by cash, certified check, cashier's or treasurer's check or by a United States postal, bank, ex-; press, or telegraph money order. Make check or money order payable -to the Internal Revenue Service. CARL D.PETERSEN Revenue Of ficer Published in the Vernal Express Dec. 11, 1980. ' |