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Judicial Sale: Hemmer Property

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New Richmond, 54017
New Richmond News
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New Richmond Wisconsin 127 South Knowles Avenue 54017

Department of the Treasury - Internal Revenue Service

Notice of Judicial Sale

Under 28 U.S.C. sections 2001 and 2002, the Court enters this Order of Sale directing the sale of certain real property, described below, in which defendants, Jay C. Hemmer, Gail J. Hemmer have an interest, located in St. Croix County, Wisconsin.

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Date of Sale: 12/10/2008

Time of Sale: 11:00 am with registration at 10:30 am

Place of Sale: 1933 104th Street, New Richmond, Wisconsin

Title Offered: Only the right, title, and interest of Jay C. Hemmer & Gail J. Hemmer in and to the property will be offered for sale.

Direction of Property: Lot 2, Red Pine Estates in the Town of Star Prairie, St. Croix County, Wisconsin. Locally known as 1933 104th Street, New Richmond, Wisconsin.

Property may be inspected at: 3:00 pm - 5:00 pm on Tuesday, December 09, 2008, 9:00 am - 11:00 am on Wednesday, December 10, 2008

Minimum Bid: $125,000

Terms and Conditions: The property shall be sold free and clear of the right, title and interest of all parties to this action and any successors in interests or transferees to those parties.

The sale shall be subject to all laws, ordinances, and governmental regulations (including building and zoning ordinances) affecting the premises, and easements and restrictions of record, if any.

No bid (except for bids made by the United States) shall be accepted, unless the same is accompanied by a certified check or cashier's check, in the minimum amount of $10,000.00 made payable to the United States District Court for the Western District of Wisconsin. Before being permitted to bid at the sale, all bidders shall display to the PALS proof that they are able to comply with this requirement. No bids will be received from any person who has not presented proof that, if he or she is the successful bidder, he or she can make the deposit required by this order.

Within five (5) business days of the date of sale, the successful bidder shall deposit, in certified funds payable to the United States District Court for the Western District of Wisconsin, an additional sum such that at least ten (10) percent of the purchase price is on deposit.

The successful bidder shall tender the balance of the purchase price for the Property to: Dan Holmes, PALS, Suite 102, 201 Tower Park Drive, Waterloo, Iowa, 50701, no later than 1:00 pm on January 12, 2009, by a certified or cashier's check or money order, payable to the United States District Court for the Western District of Wisconsin.

In the event the successful bidder defaults on any of the terms contained herein, the deposit shall be forfeited and retained by the PALS as part of the proceeds of the sale, and the real property shall again be offered for sale.

The sale of the above-described property shall be subject to confirmation by the Court. Upon confirmation of the sale and receipt of the entire purchase price, the Court shall issue, and the PALS shall deliver to the purchaser, a deed conveying the real property to the purchaser. Upon confirmation of the sale, all interests in, liens against, or claims to, the real property that are or may be asserted by any of the parties to this action are discharged and extinguished.

Form of Payment: All payments must be 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 District Court for the Southern District of Iowa.

The United States may bid as a credit against its judgment without tender of cash.

The government reserves the right to reject any all all bids and to withdraw the property from sale.

The property is offered for sale "as is" and "where is" and without recourse against the United States. The United States makes no guarantee of condition of the property, or its fitness for any purpose. The United States will not consider any claim for allowance or adjustment or for the rescission of the sale based on failure of the property to comply with any expressed or implied representation.

The sale is ordered in accordance with 28. U.S.C. Section 2001 and 2002 and is made without the right of redemption.

Dan Holmes, PALS

Suite 102, 201 Tower Park Drive, Waterloo, Iowa 50701.

515-491-1663

13-16L

WNAXLP

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