NOTICE OF JUDICIAL SALE Pursuant to an Order entered in United States of America vs. James Harvey Elerson, Jr., et al., Case No. CV 624-051, United States District Court for the Southern District of Georgia, the United States will offer for sale at public auction, to the highest bidder, according to law and pursuant to the terms and conditions set herein, the property described below: Date: September 16 , 2026 Time: 12:00 PM Sale Location: 205 Donehoo St., Statesboro, GA 30458 Title Offered: The property shall be offered for sale at public auction, free and clear of all liens and interests of the parties to this action. Description of Property: 1,793 sq. ft. commercial building built in 1952 situated on 0.34 acre more commonly known as 205 Donehoo St., Statesboro, GA 30458. Parcel No. S41 000053 000. Property may be inspected via drive-by and during an open house on the day of sale: September 16, 2026 from 10 AM to 12 PM. Registration will take place during the open house. Minimum Bid: $50,000.00 TERMS AND CONDITIONS OF SALE: No bid (except for bids made by the United States) shall be accepted by the IRS, unless the same is accompanied by a certified check or cashier's check, in the minimum amount of $10,000.00 (20% of minimum bid) made payable to the Clerk of the United States District Court for the Southern District of Georgia. No bids will be received from any person who has not presented proof that, if he or she is the successful bidder, he or she can make the deposit required by the Order. The successful bidder shall tender the balance of the purchase price, in certified funds payable to the Clerk of the United States District Court for the Southern District of Georgia, at the office of the IRS on or before 4:30 PM, within sixty (60) days following the date of sale (November 16, 2026). In the event the successful bidder defaults on any of the terms contained in the Order, the sale shall be treated as null and void, and the deposit shall be forfeited as damages and retained as part of the proceeds of sale, and the real property shall again be offered for sale under the terms and conditions of the Order of Sale. The United States may bid as a creditor against its judgments without tender of cash. The sale of the property shall be subject to confirmation by the Court. Upon confirmation of the sale, the IRS shall execute and deliver to the purchaser a deed conveying the real property to the purchaser. Upon confirmation of the sale, all interests in, liens against, or claims to the real property that are or may be asserted by any of the parties to this action are discharged and extinguished. The United States reserves the right to reject any and all bids and to withdraw the property from sale. The sale shall be subject to building lines if established, all laws, ordinances, and governmental regulation (including building and zoning ordinances), affecting the premises, and easements and restrictions of record, if any. There is no right to redeem the property after the judicial sale. The property is offered for sale "where is" and "as is" and without recourse against the United States. The United States makes no guaranty or warranty of the condition of the property, or its fitness for any purpose. The United States will not consider any claim for allowance or adjustment or for the rescission of the sale based on failure of the property to comply with any expressed or implied representation. ********************IMPORTANT INFORMATION******************* This is not an advertisement of a sale of administratively seized property. This is an information notice only regarding a sale being conducted by the Internal Revenue Service as a result of the foreclosure of an Internal Revenue Service Federal Tax Lien by the Department of Justice. Additional information can be found at www.irsauctions.gov. It is important that any interested purchaser contact Property Appraisal and Liquidation Specialist Paul Reed at (770) 826-1271 or visit www.irsauctions.gov for more information regarding this sale. 73773 9.10.26 RL