Department of the Treasury – Internal Revenue Service
Notice of Public Auction Sale
(OTHER THAN REDEEMED PROPERTY)
Under the authority contained in section 7506 of the Internal Revenue Code, the property described below will be sold. The United States acquired this property from a Quit Claim Deed by and between Ron Smith, Advisory Manager, Southwest Area, on behalf of the Director, Civil Enforcement Advice & Support Operations of the Internal Revenue Service, a duly authorized agent of the United States of America, grantor, and Dawn T. Harris, Director, Civil Enforcement Advice & Support Operations of the Internal Revenue Service, grantee, entered on the 31st day of January, 2024.
WHEREAS, the real estate conveyed herein was a court-ordered conveyance for nonpayment of taxes from Massoumeh Kharazmi, Trustee of the APF Revocable Trust to the Internal Revenue Service which transfer was pursuant to an Order of the Orange County Superior Court Case No. 30-2019-01116852-PR-TR-CJC that was filed on March 17, 2023.
This sale will be by public auction to be held on:
Date: March 4, 2025
Time: 11:00am with registration from 9:00am – 11:00am
Sale location: IRS office – Glendale, CA 225 W. Broadway
Glendale, CA 91204 (outdoor courtyard)
Description of properties:

BIG BEAR LAKE, CA – 3.73 acres of land
APN 0310-672-35-0000
Minimum bid: $13,800
Legal description: PTN N 1/2 SE 26 TP 2N R 1E COM AT MOST SLY COR LOT 114 TR NO 7427 TH N 57 DEG 31 MIN 15 SECONDS W 374.58 FT TH N 50 DEG 28 MIN 08 SECONDS W
373.02 FT TO BEG OF NON TANGENT CURVE CONCAVE NELY WHOSE RADIUS IS 140 FT TH NWLY ALG SD CURVE THRU AN ANGLE OF 77 DEG 22 MIN 43 SECONDS AN ARC DISTANCE OF 189.07 FT THE RADIAL LINE AT THE BEG OF SD CURVE BEARS N 12 DEG 46 MIN 58 SECONDS W TH N 25 DEG 21 MIN 30 SECONDS W 97 FT TO BEG OF A TANGENT CURVE CONCAVE NELY WHOSE RADIUS IS 120 FT TH NWLY ALG SD CURVE THRU AN ANGLE OF 9 DEG AN ARC DISTANCE OF 18.85 FT TH N 16 DEG 21 MIN 30 SECONDS W 76.49 FT TH S 61 DEG 15 MIN 45 SECONDS W 77 FT TH S 28 DEG 44 MIN
15 SECONDS W 78 FT TH S 61 DEG 15 MIN 45 SECONDS W 100 FT TO A PT ON NELY LI SAND CANYON RD TH SELY ALG SD NELY LI SAND CANYON RD TO ITS INTERSECTION WITH WLY LI TETON DR TH NLY ALG WLY LI TETON DR TO PT BEG
3.73 AC M/L

WESTERN WHIP CT, BARSTOW, CA 92311 – 1.03 acres of land
APN 0183-231-20-0000
Minimum bid: $5,500
Legal description: N ½ SW ¼ NE ¼ SE ¼ NE ¼ SEC 7 TP 9N R 1 W EX SLY 1/3 ELY ½ THEREOF AND W ½ THAT PTN LOT 135 SEC 7 TP 9N R 1W ADJ ON S DESC AS COM AT NEL Y COR SD LOT TH ALG ELY LI LOT 135 S 0 DEG 03 MIN 52 SECONDS W 39.46 FT TH W 328.99 FT TO A PT IN W LI SD LOT 135 DISTANT ALG SD W LI 39 FT SLY FROM NWLY COR THEREOF TH NO DEG 03 MIN 34 SECONDS E 39 FT TO NW COR SD LOT 135TH ALG N LI SD LOT 135 N 89 DEG 55 MIN 10 SECONDS E 328.99 FT TO POB EX ST AND EX MNL RTS AS RESERVED BY USA

WESTERN WHIP CT, BARSTOW, CA 92311 – 0.22 acres of land
APN 0183-231-28-0000
Minimum bid $7,500
Legal description: SLY 1/3 ELY½ N ½SW¼ NE¼ SE 1/4 NE 14 SEC 7 TP 9N R
I W AND ELY 1/2 THAT PTN 135 SEC 7 TP 9N R IW ADJ ON S DESC AS COM AT NELY COR SD LOT 135 TH ALG ELY LI THEREOF S 0 DEG 03 MIN 52 SECONDS W 39.46 FT TH W 328.99 FT TO A PT IN W LI SD LOT 135 DISTANT ALG SD W LI 39 FT SLY FROM NWLY COR THEREOF TH ALG W LI SD LOT 135 NO DEG 03 MIN 34 SECONDS E 39 FT TO NW COR TH ALG N LI SD LOT 135 N 89 DEG 55 MIN 10 SECONDS E 328.99 FT TO POB EX ANY PTN LYING SLY OF FOLLOW DESC BEG AT A PT IN THE E LI PARCEL 3 DISTANT THEREON NO DEG 03 MIN 47 SECONDS E 41.43 FT FROM SECOR SD PAR 3 TH DEPARTING SD ELIS 89 DEG 26 MIN 49 SECONDS E 378.90 FT AND THERE TERMINATE

GRACE ST, BARSTOW, CA 92311 – 0.34 acres of land
APN 0183-021-03-0000
Minimum bid: $11,000
Legal description: PTN GOV LOT 9 SEC 7 TP 9N R 1 W DESC AS COM AT NW COR SD LOT 9 TH S 89 DEG 30 MINE ALG N LI SD LOT 134.15 FT TO TRUE POB TH CONT S 89 DEG 30 MIN E 110 FT TH S 00 DEG 06 MIN W 135.28 FT TH N 89 DEG 30 MIN W 110 FT TH N 00 DEG 06 MINE 135.29 FT TO TRUE POB

RIVERSIDE DR, BARSTOW, CA 92311 – 0.20 acres of land
APN 0181-561-21-0000
Minimum Bid: $7,500
Legal description: Lot 2 of Tract 4161 of Maps in the office of the County Recorder of said County.

YUCCA ST, HESPERIA, CA 92345 – 0.44 total acres of land
APN 0413-042-12-0000 and APN 0413-042-13-0000
*Two parcels to be sold together Minimum Bid: $37,200
Legal descriptions:
Assessors Map No 15 Lot 7 Blk 69A Ex Water Rights and Ex 1/2 I Nt Min Rts Without Surface Entry
Assessors Map No 15 Lot 6 Blk 69A Water Rights and Ex 1/2 I Nt Min Rts Without Surface Entry

Property may be Inspected at: By drive by only
Form of Payment: Payment shall be by a certified or cashier’s check payable to the United States Treasury

Terms of Payment: Full payment due upon acceptance of highest bid.
If the highest bidder defaults in payment of the bid price, and the property is not sold for at least the amount of the highest bid, the bidder’s deposit will be retained pending final determination of damages the Government sustained because of the bidder’s default. If damages exceed the amount of the deposit, the bidder will be liable for the excess damages.
The Government reserves the right to reject any and all bids and to withdraw the property from the sale. The property is offered for sale “as is” and “where is” and without recourse against the United States. The United States makes no guarantee of 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.
The sale is ordered in accordance with 28 U.S.C. Section 2001 and 2002 and is made without the right of redemption.
You may obtain information about the property and proposed sale by contacting the office at the address shown below: Address for information About the Sale and submission of mail-in bids Brittanny Dipla
51 SW First Avenue, M/S 800 PALS Miami, FL 33130-1608 Brittanny.Dipla@irs.gov
Irsauctions.gov
Phone 805-479-2552
Published in the San Bearnardino County Sentinel on February 7, 2025

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