Internal Revenue Service Parties must receive Notice of Hearing 60 days prior to the scheduled date of the Hearing. A copy of the Tax Lien must be included with the Notice of Hearing. A copy of the Petition should include, (1) the numbered address of the taxpayer who created the lien and, (2) the identity of the Internal Revenue office which filed the Notice and the date and place it was filed. A copy of the lien should be attached to the Petition.

Served by certified, return receipt requested mail, pursuant to

28 USC Section 2410,

to:

Attorney General of the United States Main Justice Building, Room 5111 and,

By delivering a copy of the Notice and Petition, pursuant to 28 USC Section 2410 and

Rule 4(d)(4), Federal Rules of Civil Procedure

, to:

U.S. Attorney for District in which property is located.