(1) [Date]

CERTIFIED MAIL

RETURN RECEIPT

REQUESTED

District Director of Internal Revenue Service

(2) [Address]

Attn.: Chief, Special Procedures Staff

RE: Notice of Sale of Property Owned by: (3)

Property known as: (4)

Tax I. D. No. (5)

Dear Director:

This firm represents (6) [Lender], which holds a Deed to Secure Debt on the above-referenced property and who is commencing non-judicial foreclosure proceedings, pursuant to its Deed to Secure Debt. The purpose of this letter is to provide the notice of a non-judicial sale as required by Section 7425(c) of the Internal Revenue Code.

A copy of Notice of Federal Tax Lien under Internal Revenue Laws and a copy of the legal description of the property are enclosed herewith. The foreclosure sale will be held during the legal hours of sale on the Courthouse steps of the Superior Court of (7) County, Georgia, on Tuesday, (8) , 20-. The property will be sold at foreclosure for cash in accordance with Georgia Law.

Listed below are the approximate amounts of the principal and interest due and the expenses chargeable against the sale proceeds:

Principal $ (9)

Interest $ (10)

Escrow Advances $ (11)

Late Charges, Bad

check charges

and other expenses $ (12)

Publication Costs $ (13)

Recording Costs $ (14)

Transfer Tax $ (15)

Attorney's Fees Reasonable as provided in

the note and in accordance

with Georgia Law

A duplicate of this notice is enclosed herewith. Please indicate on the duplicate the date and time this notice was received, and return it to the undersigned.

Thank you very much for your cooperation. Please do not hesitate to call should you have any questions, or if I can be of assistance.

Very truly yours, (16)

encl.

* * *

STATE OF GEORGIA

COUNTY OF

(17)

PROPERTY OF (18) [DEBTOR]; Deed Book

(19) , Page (20) (21) County,

Georgia Records.

AFFIDAVIT

Personally appeared before me, the undersigned attesting officer in and for said State and County, came

(22) , who, after being duly sworn, deposes and states as follows:

(a) That on (23) ,20-, Deponent, as counsel for

(24) [Lender], did give that certain Notice of Sale

(the "Notice") to the District Director of the Internal

Revenue, Special Procedures Section, pursuant to Internal Revenue Code 7425(c), a copy of which notice is attached hereto as Exhibit "A" and made a part hereof; (b) That said Notice was given in connection with the Federal Tax Lien filed against (25) [Debtor] as filed on (26) , 20-, (27) County Superior Court Records; (c) On (28) , 20-, during the legal hours of sale,

(29) [Lender], as attorney-in-fact for

(30) [Debtor], exercised the Power of Sale

contained in that certain Deed to Secure Debt from

(31) to (32) , dated (33) , 20-,

recorded in Deed Book (34) , Page (35) ,

(36) County Records; and

(d) This Affidavit and the attached Notice are recorded pursuant to Section 15-3 of the State Bar of Georgia Title

Standards.

Sworn and subscribed

before me this day of

(37) , 20-.

(38) (39)

Notary Public Affiant

My Commission Expires:

(40)