Department of the Treasury - Internal Revenue Service
Notice of
Public Auction Sale
Under the authority in Internal Revenue Code section 6331, the property described below has
been seized for nonpayment of internal revenue taxes due from
The property will be sold at public auction as provided by Internal Revenue Code section 6335
and related regulations.
Date of Sale: , 20
Time of Sale:
Place of Sale:
Title Offered:
Only the right, title, and interest of
in and to the property will be offered for sale. If requested, the Internal Revenue Service will
furnish information about possible encumbrances, which may be useful in determining the value
of the interest being sold.
(See Nature of Title for further details.)
Description of
Property:
Property may be
Inspected at:
Payment Terms: Full payment required on acceptance of highest bid
Deferred payment as follows:
Form of Payment: All payments must be by cash, a certified, cashier’s, or treasurer’s check drawn on any bank or
trust company incorporated under the laws of the United States or under the laws of any State,
Territory, or possession of the United States, or by a United States postal, bank, or express
money order. Make check or money order payable to the United States Treasury.
Name
Title
Signature
Date
Address for information about the sale
Phone
( )
Catalog Number 18490S www.irs.gov
Form
2434 (Rev. 4-2020)
www.treasury.gov/auctions/irs
Members of the public attending the auction are prohibited from carrying/possessing a firearm(s) at the auction, even
if carrying/possessing a firearm(s) is otherwise permitted under state or local law. The term “firearm” means any weapon
(including a starter gun) which will or is designed to or may readily be converted to expel a projectile by the action of
an explosive.
John J & Gloria A Torres
April 13
21
10:00 AM with registration at 9:30 AM
Maricopa County Central Court Building, 201 W Jefferson, Phoenix, AZ (Outside in front)
John J & Gloria A Torres
Legal Description: Lot Three (3), NEWHALL ACRES, according to the plat of record in the office of
the County Recorder of Maricopa County, Arizona, in Book 279 of Maps, page 50.
Parcel Number: 102-04-034
Address: 8618 West Cavalier Dr., Glendale, AZ 85305
(Known prior encumbrances—Property taxes $2265.; prior mortgages $65,792.& $2,943.)
Minimum Bid $138,999.54
Drive by Viewing Only; Please do not disrupt the tenant.
20% deposit required upon acceptance of the highest bid,
with the remaining balance due no later than April 28, 2021.
Darlene Jones
Property Appraisal & Liquidation Specialist
Internal Revenue Service Attn: Darlene Jones, PALS
4041 N Central Ave, MS 5021, Phoenix, AZ 85012
E-mail: Darlene.Jones2@irs.gov or www.irsauctions.gov
602
501-2146
Darlene
Jones
Digitally signed by Darlene
Jones
Date: 2021.03.04 10:34:22
-07'00'
click to sign
signature
click to edit
Nature of Title:
The right, title, and interest of the taxpayer (named previously on this form) in and to the property is offered for sale
subject to any prior valid outstanding mortgages, encumbrances, 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 warranty, express or implied, is made as to the validity of the title, quality,
quantity, weight, size, 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, Redemption of Property, are quoted as
follows:
Sec. 6337(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.
Sec. 6337(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 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, compounded daily.
How to Redeem Property
1. If the purchaser is in the county where the asset is located, contact the purchaser to advise of intent to redeem the
property.
2. You must pay the amount of the purchase price plus 20% interest per annum, compounded daily, based on the
date(s) of the payment(s).
3. Make payment to the purchaser, and obtain the certificate of sale.
4. Notify the IRS to advise of the redemption.
For more information on redemptions, go to https://www.irs.gov/businesses/small-businesses-self-employed/redeeming-
your-real-estate
Effect of Junior
Encumbrances:
Sec. 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.
Catalog Number 18490S www.irs.gov
Form
2434 (Rev. 4-2020)
Internal Revenue Service
Official Business Penalty for
Private Use. $300
Postage
Required
www.treasury.gov/auctions/irs
Internal Revenue Service
Attn: Darlene Jones, PALS
4041 N Central Ave, MS 5021,
Phoenix, AZ 85012