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Jenkins v. Edelhertz

The tax sale of the plaintiff's Fulton County property at the IRS office in DeKalb County did not violate the "place of sale" provisions of the United States Revenue Code or the Code of Federal Regulations.

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This is an appeal from a final judgment and order approving and adopting the report of the special master in this action to quiet title to real property, which was seized and sold by the United States Internal Revenue Service IRS for the nonpayment of federal income taxes. The sole issue is the propriety of the tax sale conducted outside the county where the property is located. Finding no showing that the sale violated the “place of sale” provisions of the United States Internal Revenue Code, 26 U.S.C. § 6335 d, or the Code of Federal Regulations, 26 C.F.R. § 301.6335-1 c 1, we affirm.

Doris Jenkins became the owner of the subject real property in Fulton County on or about December 28, 1989. She subsequently was delinquent in paying federal income taxes, and thereafter, the property was seized by the IRS for non-payment of taxes. The tax sale was conducted at the IRS office in DeKalb County. Three bidders appeared and sought to purchase the property; it was sold to Edelhertz, the high bidder, for $37,200, more than twice as much as the minimum bid set by the IRS.

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