This notice provides the taxpayer with the FMV of seized perishable goods. Date: (MM-DD-YYYY) Taxpayer Name Address City, State and Zip Code Reference: Seizure and Sale of (Taxpayer) Dear Taxpayer: The assets of (taxpayer or owner) located at (current location) have been seized for non-payment of Internal Revenue Service taxes. This letter is to advise you that as the Property Appraisal and Liquidation Specialist (PALS), I have inspected the assets and determined the Fair Market Value (FMV) to be $XXXX. The attachment provides a detailed list of the assets. I have set a date and time of sale at the above location as follows: Date of Sale: Time of Sale: In order to avoid the sale of the seized property you must deliver a cashier’s or certified check made payable to the U.S. Treasury, cash or acceptable bond in the amount of the FMV shown above to Revenue Officer XXXX or myself prior to the sale. Revenue Officer XXXX may be contacted at (XXX) XXX-XXX and you may contact me at (XXX) XXX-XXXX. Please feel free to call me if you have any questions. You will receive a report of the sale as soon as possible. Blank Name: (Enter name of PALS) Employee Number: xx-xxxxx Blank Name: (Enter name of PALS group manager) Title: PALS Group Manager Employee Number: xx-xxxxx Attachment(s)