Form 5-9

If the Internal Revenue Service has properly filed a notice of federal tax lien with the Texas secretary of state or the county clerk against the debtor’s property more than thirty days before sale of the collat­eral, notice of the sale must be sent to the IRS at least twenty-five days before the sale. 26 U.S.C. § 7425(c)(1). See section 5.36:1.

Letter Notifying Internal Revenue Service of Intention to Sell Collateral

[Date]

Internal Revenue Service

Attention: Technical Services Advisory Group Manager

[Refer to relevant IRS publications for appropriate address.]

Re:   Notice of nonjudicial sale of property

[Salutation]

This notice is submitted on behalf of [name of creditor], whose address is [address, city, state].

Enclosed is a copy of a notice of federal tax lien under the Internal Revenue Laws Form 668(Y), relating to taxpayer [name of debtor], whose address is [address, city, state]. The notice was filed with the [Texas secretary of state/county clerk of [county] County, Texas,] on [date] and is recorded under file number [number].

[Name of creditor], as secured party under a security agreement executed by [name of debtor] on [date], intends to sell the following property at a public sale in accordance with the security agreement and under chapter 9 of the Texas Business and Commerce Code: [describe items to be sold].

The sale will occur on [date and time] at [address, city, state]. Principal, interest, and other charges totaling approximately $[amount] are due and will be chargeable against the sale proceeds. [Include if applicable: In addition, legal fees, appraisal costs, lien search fees, filing fees, and selling costs will be chargeable against the sale proceeds.]

Sincerely yours,

   
[Name of attorney]
Attorney for [name of creditor]

Certified Mail No. [number]

Return Receipt Requested

Enc.