March 19, 2014 11:00 A.M.

Property site @ Lot #2

Goshen Rd

Cumberland, VA

7.521 Acres

Unimproved Property

Unimproved Property Containing 7.521 Acres, Lot # 2 Goshen Estates, Cumberland County, VA. MAP: 059 2 2 Parcel DB218-139 Deed Description – Book 218, Page 139, Cumberland County, VA Registry

Department of the Treasury/Internal Revenue Service, Notice of Public Auction Sale, under the authority in Internal Revenue Code section 6331, the property described above has been seized for nonpayment of Internal Revenue taxes due from James W. Garner III. The property will be sold at public auction as provided by Internal Revenue Code section 6335 and related regulations. Title offered: Only the right, title, and interest of James W. Garner III 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. Property may be inspected at Lot 2 Parcel DB218-139 Cumberland County, Virginia “Drive By Only.” Payment Terms: Deferred payment as follows: 20% of the successful bid within two hours of the sale and the remaining funds are to submitted to the PALS listed below, no later than April 4, 2014. Form of payment: All payments must be by cash, certified check, cashier’s or treasurer’s check or by a United States Postal, bank, express, or telegraph money order. Make check or money order payable to the United States Treasury. For info call Tim Smith PALS 401-826-4713 or www.irsauctions.gov