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6B Daily News – Thursday, February 16, 2012 IRS reminds preparers and providers of new continuing education requirements WASHINGTON — The Internal Revenue Service today reminded certain tax return preparers that they must complete 15 hours of continuing education (CE) annually beginning in 2012 and the programs must be taken from IRS-approved providers. Preparers can now find a list of IRS-approved providers on the agency's web site. The new CE requirement is part of an IRS return pre- parer oversight effort and applies to the same individu- als who are required to pass a new Registered Tax Return Preparer competency test. Certified Public Accoun- tants, attorneys and Enrolled Agents are exempt from this 15-hour CE requirement and test requirement because they already meet separate requirements. Non-signing preparers supervised by CPAs, attorneys or Enrolled Agents in law, accounting, and recognized firms (see Notice 2011-6) also are exempt from the continuing education and test require- ments, as are tax return pre- parers who do not prepare any Form 1040 series returns. The 15 hours of continu- ing education must include 10 hours of federal tax law, three hours of federal tax law updates and two hours of ethics each calendar year. Return preparers must pro- vide their Preparer Tax Iden- tification Numbers to the CE providers so their continuing education can be properly reported to the IRS. Completion of the CE requirement for these prepar- ers is a condition for the annual renewal of the PTIN, which is required to prepare federal tax returns. The requirement is prorated for preparers who obtain a PTIN during the year. All individuals with an IRS continuing education requirement, including Humanist Society to host presentation Emily Cunnison, Operations Manager of the Western Service Workers Association (WSWA) in Redding , will speak about the group's current Winter Survival Campaign on Sunday, March 4 at 2 p.m. in the Community Room of the Redding Library. Her mes- sage is: "Heating or Eating: We Need Them Both." The presenta- tion is sponsored by the Human- ist Society of Redding. WSWA is a membership asso- ciation of low-income Shasta County workers and their fami- lies. Since 1977 WSWA has been run entirely by members and volunteers, and takes no funding from the government or any funds with strings attached. Ms. Cunnison will talk about how the public can get involved in this effort. Full and part-time members and volunteers run the operations seven days a week, 365 days a year. They organize and main- tain a self-help benefit program of emergency food and clothing. They enlist the help of volunteer doctors, dentists and attorneys who donate their time to help WSWA members with medical and legal problems. Testifying before the city council to keep utility rates affordable, and actively opposing cuts to medical care, help low-income members gain the strength to fight for their rights and oppose policies that perpetuate poverty. Emily Cunnison graduated from CSU Sacramento with a degree in Communications. In 2007 she began volunteering in Sacramento where WSWA has a sister association. Since 2008 she has been a fulltime volunteer community labor organizer in Redding . The Humanist Society of Red- ding was established in October 2007 and is an affiliate member of the American Humanist Asso- ciation. For more information, visit http://www.humanistpeace- society.org or call Joan Manning at (530) 275-3470. Enrolled Agents and Enrolled Retirement Plan Agents, can access a listing of IRS Approved Providers at www.IRS.gov/taxpros/ce. The list is updated regularly. IRS Approved Providers To date, 163 providers have applied and been approved through the new provider application process launched in December 2011 (IR-2011-115). Providers must be one of the following: • An accredited education- al institution, • Recognized for continu- ing education purposes by the licensing body of any state or U.S. territory, • Approved by an IRS Accrediting Organization [at this time, the National Asso- ciation of State Boards of Accountancy (NASBA) is the only IRS Accrediting Orga- nization] as a provider of CE to Registered Tax Return Preparers, Enrolled Agents, and Enrolled Retirement Plan Agents, or •Any other professional organization, society or busi- ness recognized by the IRS as a provider of CE to Regis- tered Tax Return Preparers, Enrolled Agents, and Enrolled Retirement Plan Agents. Accredited educational institutions must now regis- ter for their programs to qualify for IRS CE credit. Previously, Enrolled Agents and Enrolled Retirement Plan Agents could obtain IRS CE credit for completing qualified continuing educa- tion at an accredited educa- tional institution even if the educational institution did not register with the IRS. Instructions for individu- als and organizations inter- ested in becoming an IRS approved CE provider or IRS Accrediting Organization are available on the IRS Contin- uing Education Providers page. Legal Notices Legal Notices LEGAL NOTICE NOTICE OF TRUSTEE'S SALE Trustee Sale No.: 20110187501763 Title Order No.: 110383069 FHA/VA/PMI No.: YOU ARE IN DEFAULT UNDER A DEED OF TRUST, DATED 02/23/07. UNLESS YOU TAKE ACTION TO PROTECT YOUR PROPERTY, IT MAY BE SOLD AT A PUBLIC SALE. IF YOU NEED AN EXPLANATION OF THE NATURE OF THE PROCEEDING AGAINST YOU, YOU SHOULD CONTACT A LAWYER. NDEx West, LLC, as duly appointed Trustee under and pursuant to Deed of Trust Recorded on 03/01/07 as Instrument No. 2007003900 of official records in the office of the County Record- er of TEHAMA County, State of California. EXECUTED BY: MI- CHAEL R DEMELLO AND STEPHA- NIE J DEMELLO, WILL SELL AT PUBLIC AUCTION TO HIGHEST BIDDER FOR CASH, CASHIER'S CHECK/CASH EQUIVALENT or other form of payment author- ized by 2924h(b), (payable at time of sale in lawful money of the United States) DATE OF SALE: February 29, 2012 TIME OF SALE: 02:00 PM PLACE OF SALE: At the main entrance to the Tehama County Courthouse at 633 Washington Street, Red Bluff, CA. STREET ADDRESS and other common designation, if any, of the real property descri- bed above is purported to be: 18759 BOWMAN RD, COTTON- WOOD, CA 96022. APN# 004 220 311 The undersigned Trustee disclaims any liability for any in- correctness of the street ad- dress and other common desig- nation, if any, shown herein. Said sale will be made, but with- out covenant or warranty, ex- pressed or implied, regarding ti- tle, possession, or encumbran- ces, to pay the remaining princi- pal sum of the note(s) secured by said Deed of Trust, with inter- est thereon, as provided in said note(s), advances, under the terms of said Deed of Trust, fees, charges and expenses of the Trustee and of the trusts created by said Deed of Trust. The total amount of the unpaid balance of the obligation se- cured by the property to be sold and reasonable estimated costs, expenses and advances at the time of the initial publication of the Notice of Sale is $214,912.07. The beneficiary under said Deed of Trust heretofore executed and delivered to the under- signed a written Declaration of Default and Demand for Sale, and a written Notice of Default and Election to Sell. The under- signed caused said Notice of De- fault and Election to Sell to be recorded in the county where the real property is located. FOR TRUSTEE SALE INFORMATION PLEASE CALL: NATIONWIDE POSTING & PUBLICATION 5005 WINDPLAY DRIVE, SUITE 1, EL DORADO HILLS, CA 95762-9334 916 -9 39 -0 77 2, www.nationwideposting.com NDEx West L.L.C. MAY BE ACT- ING AS A DEBT COLLECTOR AT- TEMPTING TO COLLECT A DEBT. ANY INFORMATION OBTAINED WILL BE USED FOR THAT PUR- POSE. NDEx West, L.L.C. as Trustee, BY: Ric Juarez Dated: 02/02/12 NPP0196403 02/09/12, 02/16/12, 02/23/12 Legal Notices Legal Notices Legal Notices Legal Notices LEGAL NOTICE LEGAL NOTICE NOTICE OF TRUSTEE'S SALE APN: 004-120-401 Trustee Sale No. 1333449-10 TRA:063003 REF: HA- ZEL, HELEN UNINS Property Ad- dress: 18920 LAUREL WAY, COT- TONWOOD CA 96022 IMPORTANT NOTICE TO PROPERTY OWNER: YOU ARE IN DEFAULT UNDER A DEED OF TRUST, DATED Septem- ber 14, 2006. UNLESS YOU TAKE ACTION TO PROTECT YOUR PROPERTY, IT MAY BE SOLD AT A PUBLIC SALE. IF YOU NEED AN EXPLANATION OF THE NATURE OF THE PROCEEDING AGAINST YOU, YOU SHOULD CONTACT A LAWYER On February 22, 2012, at 2:00 pm, CAL-WESTERN RECONVEYANCE CORPORATION , as duly appointed trustee under and pursuant to Deed of Trust recorded September 22, 2006, as Inst. No. 2006019159 , in book XX, page XX, of Official Records in the office of the County Record- er of TEHAMA County, State of CALIFORNIA executed by: GER- ALD LEE HAZEL AND HELEN ELIZ- ABETH HAZEL, HUSBAND AND WIFE, AS JOINT TENANTS WILL SELL AT PUBLIC AUCTION TO HIGHEST BIDDER FOR CASH, CASHIER'S CHECK DRAWN ON A STATE OR NATIONAL BANK, A CHECK DRAWN BY A STATE OR FEDERAL CREDIT UNION, OR A CHECK DRAWN BY A STATE OR FEDERAL SAVINGS AND LOAN AS- SOCIATION, SAVINGS ASSOCIA- TION, OR SAVINGS BANK SPECI- FIED IN SECTION 5102 OF THE FI- NANCIAL CODE AND AUTHOR- IZED TO DO BUSINESS IN THIS STATE: AT THE MAIN ENTRANCE TO THE TEHAMA COUNTY COURTHOUSE 633 WASHINGTON STREET RED BLUFF CALIFORNIA all right, title and interest con- veyed to and now held by it un- der said Deed of Trust in the property situated in said County and State described as: COM- PLETELY DESCRIBED IN SAID DEED OF TRUST ASAP# 4180454 02/02/2012, 02/16/2012 02/09/2012, LEGAL NOTICE Notice Re: Seizure of Property and Initia- tion of Forfeiture Proceedings, Health and Safety Code Sections 11470 et. seq. and 11488.4. To: All persons claiming any right, title, or legal interest in the following seized property (appraised values appear in pa- rentheses): Three Thousand Five Hundren Seven dollars and Seventy-five cents ($3,507.75.00) valued in terms of United States Currency, seized from or about the person, property or posses- sion of Ulises Esquival Marchena. Notice is hereby given that the above described property was seized on December 21, 2011, at St. ELizabeth Hospital, 2550 Sis- ter Mary Columba Drive, Red Bluff, CA T. I. D. E. for alleged vi- olations of California Health and Safety Code section(s) 11378. On December 21, 2011, non- judicial forfeiture proceedings were commenced by the Tehama County District Attor- ney in Action #AS12-515. Please use this case number on all documents and correspond- ence. You have thirty (30) days from the date of the first publication of this notice to file a verified claim, unless you have received actual notice. The claim must state the nature and extent of any interest you hold in the property, must be verified, and must be filed with the Superior Court Clerk, 633 Washington St., Red Bluff, CA 96080, or the prop- erty will be forfeited to the State. An endorsed copy of the claim must be served on the Dis- trict Attorney, 444 Oak St., #L, Red Bluff, CA 96080 within thirty (30) days of the filing of your claim. Claim forms can be ob- tained from the Asset Forfeiture Clerk, District Attorney¹s Office. Dated: January 24, 2012 Gregg Cohen, District Attorney By: MATTHEW D. ROGERS, Assistant District Attorney Publish: Feb 2, 9 & 16, 2012 LEGAL NOTICE Notice Re: Seizure of Property and Initia- tion of Forfeiture Proceedings, Health and Safety Code Sections 11470 et. seq. and 11488.4. To: All persons claiming any right, title, or legal interest in the following seized property (appraised values appear in pa- rentheses): Five Hundred Forty dollard ($540.00) and Chrysler 300 2C3KA43R36H171857 (Est. value $7,994.00) valued in terms of United States Currency, seized from or ablut the person or property of Steven Robert Fre- drickson. (Action #AS11-510A) Seven Hundred Twenty-One dol- lars ($721.00) valued in terms of United States Currency, seized from or about the person or property of Jason David Perez. (Action #AS11-510B) Seven Hundred Seventy-Three dollars ($773.00) valued in terms of United States Currency, seized from or about the person or property of Toby Joe Riggs. (Action #AS11-510C) Nine Hundred Twenty-two dol- lars ($922.00) valued in terms of United States Currency, seized from or about the person or property of Raven Ellis. (Action #AS11-510D) Notice is hereby given that the above described property was seized on November 7, 2011, at 3426 Kirkwood Avenue, Corning, CA by T.I.D.E. for alleged viola- tions of California Health and Safety Code section(s) 11359. On November 7, 2011, non- judicial forfeiture proceedings were commenced by the Tehama County District Attor- ney in Actions #AS11-510A, #AS11-510B, #AS11-510C, #AS11- 510D. Please use corresponding case number on all documents and correspondence. You have thirty (30) days from the date of the first publication of this notice to file a verified claim, unless you have received actual notice. The claim must state the nature and extent of any interest you hold in the property, must be verified, and must be filed with the Superior Court Clerk, 633 Washington St., Red Bluff, CA 96080, or the prop- erty will be forfeited to the State. An endorsed copy of the claim must be served on the Dis- trict Attorney, 444 Oak St., #L, Red Bluff, CA 96080 within thirty (30) days of the filing of your claim. Claim forms can be ob- tained from the Asset Forfeiture Clerk, District Attorney¹s Office. sedan, VIN# Dated: January 27, 2012 Gregg Cohen, District Attorney By: MATTHEW D. ROGERS, Assistant District Attorney Publish: Feb 9, 16 & 23, 2012 File No. 2012000020 STATEMENT FICTITIOUS BUSINESS NAME The following person(s) is (are) doing business as: North State Properties, 530-529-7622, 616 Washington St, Red Bluff, CA 96080 Jeffery M. Moyer 1220 Lincoln St Red Bluff, CA 96080 The registrant commenced to transact business under the fic- titious business name or names listed above on N/A This business is conducted by: an individual S/By: Jeffery M. Moyer Jeffery M. Moyer This statement was filed with the County Clerk of Tehama County on 1/23/2012 BEVERLY ROSS Tehama County Clerk & Recorder Publish: Feb 2, 9, 16 & 23, 2012 LEGAL NOTICE File No. 2012000026 STATEMENT FICTITIOUS BUSINESS NAME The following person(s) is (are) doing business as: Red Bluff Tile, (530) 527-0892, 22345 Adobe Road, Red Bluff, CA 96080 LEGAL NOTICE Randall Edward English 22345 Adobe Road Red Bluff, CA 96080 The registrant commenced to transact business under the fic- titious business name or names listed above on 7/1/1991 This business is conducted by: an individual S/By: Randall Edward English 22345 Adobe Road Red Bluff, CA 96080 This statement was filed with the County Clerk of Tehama County on 1/30/2012 BEVERLY ROSS Tehama County Clerk & Recorder Publish: Feb 2, 9, 16 & 23, 2012 LEGAL NOTICE File No. 2012000019 STATEMENT FICTITIOUS BUSINESS NAME The following person(s) is (are) doing business as: Professional Locators Automotive Locksmith Service 8160 Hwy 99E, Los Molinos, CA 96055 Gary Killian P. O. Box 1206 8160 Hwy 99E Los Molinos, CA 96055 The registrant commenced to transact business under the fic- titious business name or names listed above on July 16, 1997 This business is conducted by: an individual S/By: Gary Killian Gary Killian This statement was filed with the County Clerk of Tehama County on 1/23/2012 BEVERLY ROSS Tehama County Clerk & Recorder Publish: Jan 26, 2012 & Feb 2, 9 & 16, 2012 LEGAL NOTICE NOTICE OF TRUSTEE'S SALE T.S No. 1307592-03 APN: 064-340-21-1 TRA: 08200 LOAN NO: Xxxxxxxxxx5601 REF: Ojeda, Hipolito A IMPORTANT NOTICE TO PROPERTY OWNER: YOU ARE IN DEFAULT UNDER A DEED OF TRUST, DATED April 11, 2007. UN- LESS YOU TAKE ACTION TO PRO- TECT YOUR PROPERTY, IT MAY BE SOLD AT A PUBLIC SALE. IF YOU NEED AN EXPLANATION OF THE NATURE OF THE PROCEED- ING AGAINST YOU, YOU SHOULD CONTACT A LAWYER. On April 04, 2012, at 2:00pm, Cal-Western Reconveyance Corporation, as duly appointed trustee under and pursuant to Deed of Trust recorded May 03, 2007, as Inst. No. 2007008170 in book XX, page XX of Official Records in the of- fice of the County Recorder of Tehama County, State of Califor- nia, executed by Hipolito A Ojeda, Patricia Contreras, will sell at public auction to highest bidder for cash, cashier's check drawn on a state or national bank, a check drawn by a state or federal credit union, or a check drawn by a state or feder- al savings and loan association, savings association, or savings bank At the main entrance to the tehama county courthouse 633 Washington Street Red Bluff, California, all right, title and in- terest conveyed to and now held by it under said Deed of Trust in the property situated in said County and State described as: Lot 272 in #4 of el camino ranch subdivision, city of unincorpo- rated, county of Tehama, in the state of ca. as recorded in map f pg65&66. The street address and other common designation, if any, of the real property descri- bed above is purported to be: 23551 Hamilton Ave Gerber CA 96035-9612 The undersigned Trustee disclaims any liability for any incorrectness of the street address and other com- mon designation, if any, shown herein. Said sale will be held, but without covenant or warran- ty, express or implied, regarding title, possession, condition or encumbrances, including fees, charges and expenses of the Trustee and of the trusts creat- ed by said Deed of Trust, to pay the remaining principal sums of the note(s) secured by said Deed of Trust. The total amount of the unpaid balance of the ob- ligation secured by the property to be sold and reasonable esti- mated costs, expenses and ad- vances at the time of the initial publication of the Notice of Sale is: $135,249.86. If the Trustee is unable to convey title for any reason, the successful bidder's sole and exclusive remedy shall be the return of monies paid to the Trustee, and the successful bidder shall have no further re- course. The beneficiary under said Deed of Trust heretofore executed and delivered to the undersigned a written declara- tion of Default and Demand for Sale, and a written Notice of De- fault and Election to Sell. The undersigned caused said Notice of Default and Election to Sell to be recorded in the county where the real property is located. For sales information: Mon-Fri 9:00am to 4:00pm (619) 590-1221. Cal-Western Reconveyance Cor- poration, 525 East Main Street, P.O. Box 22004, El Cajon, CA 92022-9004 Dated: February 08, 2012. (R-403836 02/16/12, 02/23/12, 03/01/12) TS# 11-1737 NOTICE OF TRUST- EE'S SALE YOU ARE IN DEFAULT UNDER A DEED OF TRUST DATED: 7/28/08. UNLESS YOU TAKE AC- TION TO PROTECT YOUR PROP- ERTY, IT MAY BE SOLD AT A PUB- LIC SALE. IF YOU NEED AN EX- PLANATION OF THE NATURE OF THE PROCEEDING AGAINST YOU, YOU SHOULD CONTACT A LAW- YER. A public auction sale to the highest bidder for cash, cash- ier's check drawn on a state or national bank, check drawn by a state or federal credit union, or a check drawn by a state or fed- eral savings and loan associa- tion, or savings association, or savings bank specified in Sec- tion 5102 of the Financial Code and authorized to do business in this state will be held by the du- ly appointed trustee. The sale will be made, but without cove- nant or warranty, express or im- plied, regarding title, posses- sion, or encumbrances, to satis- fy the obligation secured by the Deed of Trust. The undersigned Trustee disclaims any liability for any incorrectness of the property address or other com- mon designation, if any shown herein. Trustor: Wylene D. Byrd, an unmarried woman and Ste- ven W. Mueck, an unmarried man Recorded 7/31/08 as Instru- ment No. 200801483 of Official Records in the office of the Re- corder of Tehama County, Cali- fornia, Date of Sale: Thursday, March 1, 2012 at 2:00 p.m. Place of Sale: the front entrance to the county courthouse, 633 Wash- ington Street Red Bluff, CA The common designation of the property is purported to be: 18585 Del Norte Drive, Cotton- wood, CA 96022 APN#: 006-100- 18 Estimated opening bid: $67,176.67 The total amount se- cured by said instrument as of the time of initial publication of this notice is stated above, which includes the total amount of the unpaid balance (including accrued and unpaid interest) and reasonable estimated costs, expenses and advances at the time of initial publication of this notice. The mortgagee, benefi- ciary or authorized agent was not required to comply with Cal- ifornia Civil Code Section 2923.5, because the loan was not origi- nated between January 1, 2003 and December 31, 2007. DATE: 2/2/12 Foreclosure Specialists LLC, 6392 Westside Rd Ste. C Redding, CA 96001 530-246-2727 Charlene Van Dresar, Trustee Sale Officer Foreclosure Special- ists LLC is assisting the Benefi- ciary in collecting a debt. Any and all information obtained may be used for that purpose. TAC: 953696 PUB: 2/09 2/16 2/23/12. LEGAL NOTICE NOTICE OF TRUSTEE'S SALE TS # CA-11-478134-AB Order #: 6101132 YOU ARE IN DEFAULT UNDER A DEED OF TRUST DATED 4/17/2007. UNLESS YOU TAKE ACTION TO PROTECT YOUR PROPERTY, IT MAY BE SOLD AT A PUBLIC SALE. IF YOU NEED AN EXPLANATION OF THE NATURE OF THE PROCEEDING AGAINST YOU, YOU SHOULD CONTACT A LAWYER. A public auction sale to the highest bidder for cash, cashier's check drawn on a state or national bank, check drawn by state or federal credit union, or a check drawn by a state or federal savings and loan association, or savings as- sociation, or savings bank speci- fied in Section 5102 to the Finan- cial code and authorized to do business in this state, will be held by duly appointed trustee. The sale will be made, but with- out covenant or warranty, ex- pressed or implied, regarding ti- tle, possession, or encumbran- ces, to pay the remaining princi- pal sum of the note(s) secured by the Deed of Trust, with inter- est and late charges thereon, as provided in the note(s), advan- ces, under the terms of the Deed of Trust, interest thereon, fees, charges and expenses of the Trustee for the total amount (at the time of the initial publication of the Notice of Sale) reasonably estimated to be set forth below. The amount may be greater on the day of sale. BENEFICIARY MAY ELECT TO BID LESS THAN THE TOTAL AMOUNT DUE. Trustor(s): MAROS HURTADO- HERNANDEZ A MARRIED MAN, AS HIS SOLE AN SEPARATE PROPERTY Recorded: 4/24/2007 as Instrument No. 2007007458 in book xxx , page xxx of Official Records in the office of the Re- corder of TEHAMA County, Cali- fornia; Date of Sale: 3/8/2012 at 2:00:00 PM Place of Sale: At the main entrance to the Tehama County Courthouse, 633 Wash- ington St., Red Bluff, CA Amount of unpaid balance and other charges: $180,350.13 The pur- ported property address is: 725 MELTON COURT RED BLUFF, CA 96080 Assessor's Parcel No. 035- 460-27-1 The undersigned Trust- ee disclaims any liability for any incorrectness of the property address or other common desig- nation, if any, shown herein. If no street address or other com- mon designation is shown, di- rections to the location of the property may be obtained by sending a written request to the beneficiary within 10 days of the date of first publication of this Notice of Sale. If the Trustee is unable to convey title for any reason, the successful bidder's sole and exclusive remedy shall be the return of monies paid to the Trustee, and the successful bidder shall have no further re- course. If the sale is set aside for any reason, the Purchaser at the sale shall be entitled only to a return of the deposit paid. The Purchaser shall have no further recourse against the Mortgagor, the Mortgagee, or the Mortgagee's Attorney. Date: Quality Loan Service Corp. 2141 5th Avenue San Diego, CA 92101 619-645-7711 For NON SALE infor- mation only Sale Line: 714-573- 1965 www.priorityposting.com Rein- statement Line: 619-645-7711 Ext. 3704 Quality Loan Service, Corp. If you have previously been discharged through bank- ruptcy, you may have been re- leased of personal liability for this loan in which case this let- ter is intended to exercise the note holders right's against the real property only. THIS NOTICE IS SENT FOR THE PURPOSE OF COLLECTING A DEBT. THIS FIRM IS ATTEMPTING TO COLLECT A DEBT ON BEHALF OF THE HOLD- ER AND OWNER OF THE NOTE. ANY INFORMATION OBTAINED BY OR PROVIDED TO THIS FIRM OR THE CREDITOR WILL BE USED FOR THAT PURPOSE. As required by law, you are hereby notified that a negative credit report re- flecting on your credit record may be submitted to a credit re- port agency if you fail to fulfill the terms of your credit obliga- tions. IDSPub #0021328 2/16/2012 2/23/2012 3/1/2012 or Login to: