[WSBAPT] 11.54 family award - effect on federal taxes owed?
sullaw at comcast.net
sullaw at comcast.net
Fri Jul 11 12:15:41 PDT 2014
Eric:
Here's the official version - what the IRS tells its agents in the IRM:
"The family allowance is not considered an administrative expense of the
estate. In limited circumstances, the Service can exercise discretion to
allow payment ahead of a tax lien. Consideration needs to be given to
circumstances such as whether there are minor children who do not have
another parent to support them. For example, if the surviving parent has
sufficient income, trust distributions or life insurance proceeds to
support minor or incapacitated children, this payment would not be allowed
ahead of the tax lien.
Note:
A federal tax lien, arising before death, continues in the property to
which it attached and therefore is prior to funeral costs, the surviving
spouse's exempt property allowance (widow's allowance) and any support
allowances (for the surviving spouse and minor children during
administration of the estate). Consult with Area Counsel if you have any
questions regarding the allowance and payment of such expenses ahead of
IRS claims."
http://www.irs.gov/irm/part5/irm_05-017-013.html
Best regards,
<mailto:dlyons at lyonslawoffices.com> John J. Sullivan,
Attorney
Lyons | Sullivan
1111 Third Avenue, Suite 2890
Seattle, Washington 98101
206·623·6440 tel 206-623-2823 fax
<http://www.dljslaw.com/> www.dljslaw.com
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From: "Eric Nelsen" <Eric at sayrelawoffices.com>
To: wsbapt at lists.wsbarppt.com
Sent: Friday, July 11, 2014 10:32:36 AM
Subject: RE: [WSBAPT] 11.54 family award - effect on federal taxes owed?
Thanks Tom. I just talked briefly to Dennis; he thinks it was more years
ago than "recently" and doesn't remember exactly, but he recalls his
conclusion was that the case law at the time was unclear, and the Feds had
at least a substantial chance of keeping priority. Looks like I'm washing
out on my lazy man's research methods; I'll have to dig into actual case
law. If I find anything useful, I'll post it.
Happy Friday,
Sincerely,
Eric
Eric C. Nelsen
SAYRE LAW OFFICES, PLLC
1320 University St
Seattle WA 98101-2837
phone 206-625-0092
fax 206-625-9040
From: wsbapt-owner at lists.wsbarppt.com
[mailto:wsbapt-owner at lists.wsbarppt.com] On Behalf Of Tom Stuen
Sent: Friday, July 11, 2014 10:16 AM
To: wsbapt at lists.wsbarppt.com
Subject: RE: [WSBAPT] 11.54 family award - effect on federal taxes owed?
Eric: I think the IRS will accept the family award. Maybe 10 years ago I
had this issue. The IRS removed the probate to federal court, then
decided to let it go. I think there is some federal case law. Dennis
Williams recently succeeded on this for another case of mine.
360-733-0212.
Tom Stuen
From: wsbapt-owner at lists.wsbarppt.com
[mailto:wsbapt-owner at lists.wsbarppt.com] On Behalf Of Eric Nelsen
Sent: Thursday, July 10, 2014 4:25 PM
To: WSBA Probate & Trust listserve (wsbapt at lists.wsbarppt.com)
Subject: [WSBAPT] 11.54 family award - effect on federal taxes owed?
The family award under RCW 11.54 is supposedly superior to all unsecured
creditors of the Estate. I assume the Feds have exempted themselves from
operation of such state statutes, but I don't know the authority. Or maybe
I'm wrong, and the family award works even against federal taxes unpaid
and owing. Anyone know?
Sincerely,
Eric C. Nelsen
SAYRE LAW OFFICES, PLLC
1320 University St
Seattle WA 98101-2837
phone 206-625-0092
fax 206-625-9040
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