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05/05/2005 09:08 FAX 14024714429 NEBRASKA UCC 1872 Form 668 MW (Rev. February 2004) 2005.04125 Department of the Treasury - Internal Revenue Service Notice of Federal Tax Lien Area: Serial Number I For Optione SMALL BUSYNESS /SELF EMPLOYED AREA #9 Lien Unit Phone: (800) .829 -3903 224393805 As provided by section 6321, 6322, and 6323 of the Internal Revenue Code, we are giving a notice that taxes (including interest and penalties) have been assessed against the following -named taxpayer. We have made a demand for payment of this liability, but it remains unpaid. Therefore, there is a lien in favor of the United States on all property and rights to property belonging to this taxpayer for the amount of these taxes, and additional penalties, interest, and costs that may accrue. Name of Taxpayer J G AND J INC JIM KERSHAN I Use by Q003/003 Office N9 Soc of 64&46 - VC[ FTL i i i 9905393261-7 Ftied 0 05/10�4C12005 03.53 an Residence 3235 S LOCUST ST GRAND ISLAND, NE 68801 -8816 E:IRC NT RELEASE INFORMATION: For each assessment listed below, of the lien is refiled by the date given in column (e), this notice shall, following such date, operate as a certificate of release as defined (a). Tax Period Date of Last Day for Unpaid Balance Kind of Tax Ending Identifying Number Assessment Refiling of Assessment (a) (b) (c) (d) (e) (f) CIVP 12/31/2001 47- 0756101 09/27/2004 10/27/2014 5935.01 Place of Filing Register of Deeds Hall POBOX 1692 Grand Island, NE 68802 -1692 This notice was prepared and signed at ST PAUL, MN the 21St day of APril 2005 Total 1$ 5935.01 , on; this, Sig'rTatUre ACS 29-00-0008 o,:S.;.K1L:ATRIGK (800) 829 -3903 (hf i__0_- :erfific6te of officer authorized by law to take acknowledgment is not essential to the validity of Notice of Federal Tax lien Rev: Ruti 71166, 1971 -`2 C.B. 409) Form 668(Y)(c) (Rev. 2 2004) (a Dart 1 - Kmt By Recording Office CAT, NO 60025X j 1