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ription of urity, if any, substituted for the property 87-- 105646 N/A Liens or other interests to which the lion for the United States is subordinated Real estate mortage in favor of the Federal Land Bank in the amount of $263,000.00 in the Office of the Register of Deeds as document number 83- 002967 on June 13, 1983. t Mitchell E. Premis _, District Director of Internal Revenue at Omahas Nebraska am charged by law with the duty of collecting and enforcing the collection of internal revenue taxes due the United States. I have determined that the United States will be adequately secured after the issuance of a certificate subordinating the Federal estate tax lien, and I authorize the issuance of the certificate. The lien for the United States, Federal Number 327 for the above tax is subordinated as to the following property: Under Code Section 6325(d)i39, I subordinate the Federal estate tax lien to the instrument described as Grant of easment in favor of AT & T Communications of Lose MldwesL, Incs filed with the stall County Register of .Deeds_,__on 06/30/87 as instrument #87- 103825. reserving, however, the effect of the lien on all other property or rights to property to which the lien attaches, wherever located. inns colftete wis prepamd at Omaha. NebraakA _ on deb. Ihs sixteenth day of September 19 87 District Director Is ( Rev. 6-81 OR 3` .