[WSBAPT] IRS Lien expiration

[Martin Silver]

Could be right but be careful because the underlying debts might still be collectible due to tolling of the statute of limitations.  If so, IRS can refile (and even if they don’t there could still be a secret lien issue which they heirs could not defeat because of lack of consideration) and all they lost is there priority for the period after lapse of lien and before refiling.  If IRS ever figured it out that is.  And of course if the debt is still live then the executor is personally liable, and since you are looking (I assume) at the county liens, one may have been filed with DOL, and if that has not expired, then personal property is still liened.  

From: Tom J. Westbrook 
Sent: Tuesday, January 05, 2016 11:55 AM
To: wsbapt at lists.wsbarppt.com 
Subject: [WSBAPT] IRS Lien expiration

Greetings,

 

Have estate with real property and 3 IRS tax liens recorded April 2004, April 2005 and April 2006. As I understand the expiration of these liens, the liens recorded in 2004 and 2005 have expired since they have not been otherwise renewed by IRS. Does anyone have a different position on that?

 

As to the 2006 lien, do we need to mail probate notice to creditors to IRS as a known creditor? Isn’t their lien good even without them filing a creditor’s claim? 

 

Sincerely,

 

Tom

 

Thomas J. Westbrook

Attorney at Law

 




Rodgers, Kee & Card, P.S.

324 West Bay Drive NW, Suite 201

Olympia, Washington  98502

 

Phone: 360-352-8311

Facsimile: 360-352-8501

Email: tjw at buddbaylaw.com

Skype: thomas.westbrook

www.buddbaylaw.com

 

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