Agmt06 777 Bradford Street Purchase from Richard Gardella

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SELLER'S CERTIFICATION UNDER FOREIGN INVESTMENT IN REAL PROPERTY TAX ACT (JlFIRPTA") (26 U.S.C. 1445) File No: NCS-252924-SM November 15, 2006 THIS SECTION FOR INDIVIDUAL TRANSFEROR: Section 1445 of the Internal Revenue Code provides that a transferee (buyer) of a U.S. real property interest must withhold tax if the transferor (seller) is a foreign person. To inform the transferee (buyer) that withholding of tax is not required upon my disposition of a U.s. real property interest, I, Ric~ard E. Gardella, hereby certify the following: 1. I am not a nonresident alien for pur oses of u.s. intome t ion; 2. My U.S. taxpayer identificatio~ nu er, (Soci Se rityAl mber)'?i5 ,/ <38 O. . ,_ 3. My home address is . . .. (/, ~. Y" I understand that this certification may be disclosed to the Internal Rev ue Service by the transferee a~d that any false statement I have made here could be punished by fine, impriso ent r both. Under penalties of perjury I declar: that I have examined this-tertific Ion it is true, correct, and complet . X /': . /" , . )-, ~ / Richard E. Gardella / Typed or Printed Name " THIS SECTION FOR ENTITY TRANSFEROR: Section 1445 of the Internal Revenue Code provides that a transferee of a U.S. real property interest must withhold tax if the transferor is a foreign person. For U.S. tax purposes (including Section 1445), the owner of a disregarded entity (which has legal title to a U.s. real property interest under local law) will be the transferor of the property and not the disregarded entity. To inform the transferee that withholding of tax is not required upon the disposition of a U.S. real property interest by [name of transferor] ("Transferor"), the undersigned hereby certifies the following on behalf of Transferor: 1. Transferor is not a foreign corporation, foreign partnership, foreign trust, or foreign estate (as those terms are defined in the Internal Revenue Code and Income Tax Regulations); 2. Transferor is not a disregarded entity as defined in Section 1.1445-2(b)(2)(iii);; 3. Transferor's U.S. employer identification number is 4. Transferor's office address is Transferor understands that this certification may be disclosed to the Internal Revenue Service by transferee and that any false statement contained herein could be punished by fine, imprisonment, or both. Under penalties of perjury I declare that I have examined this certification and to the best of my knowledge and belief it is true, correct, and complete, and I further declare that I have authority to sign this document on behalf of Transferor. Date Signature Typed or Printed Name We hereby certify this to be a true and correct copy of the original. FIRST AMERICAN TITLE INSURANCE COMPANY By L/04 U.S._California JIRPTA Seller Affidavit-Open/Draw_Rev.(7/12/04) Page 1 of 1 Pages