This exhibit shows an example of a perishable goods sale plan. Date Memorandum For Name From Subject PALS Perishable Goods Criteria and Sale Plan Following is the criteria selection and sale plan for a perishable goods sale approval Taxpayer name and address EIN Proposed Sale Location Information for revenue officer consideration and determination as to whether Consent or Writ of Entry may be required YES or NO Provide a short explanation Selection of Perishable Goods Sale Criteria: is liable to perish (discuss the specific assets) Asset description and valuation: (Attach copy of appraisal and inventory list) Reduced Forced Sale Value: Reductions used and reasons for reductions to arrive at forced sale and reduced forced sale value: Complete the following for all cases: IRC section 6335 estimated expenses to move and store off-site: the following is a table with columns listing the vendor with their service provided and the estimate of the cost Total all expenses IRC section 6335 estimated expenses to store on-site: (Provide a short explanation if the asset(s) cannot be stored on-site): the following is a table with columns listing the rent, utilities, advertising and other expenses to store the assets onsite Analysis of IRC section 6335 sale proceeds after expenses: IRC section 6336 perishable goods sale estimated expenses: the following is a table with columns listing the rent, utilities, advertising and other expenses to store the assets onsite Marketing plan Sale will be scheduled within X (insert number here) days after seizure (If sale will be conducted the same day, provide a short explanation of the reason). Sale resources required (personnel, supplies, etc.) I concur with the criteria selection and the IRC section 6336 sale: PALS PALS Group Manager PALS Territory Manager Director, CEASO Group Manager Field Compliance Manager (FCM)/Territory Manager(TM) Area Director Director, Field Collection