[WSBAPT] Also Probate - IRS claim on annuity payments?

[John J. Sullivan]

Sharon:

The IRS can reach IRA accounts while we are alive, so they can after death as well. As a matter of policy they only pursue collection when Alice in "flagrant" cases. I do not think that policy applies to decedents' accounts.

The levy comes ahead of everything but admin expenses and expenses of last illness. 

https://www.irs.gov/irm/part5/irm_05-005-001.html

https://www.irs.gov/irm/part5/irm_05-011-006.html

John Sullivan

Sent from my iPhone

> On May 26, 2016, at 12:54 PM, Sharon Rutberg <email at sharonrutberglaw.com> wrote:
> 
> Listmates –
>  
> Decedent owed the IRS for unpaid taxes. Left few assets. Ex-wife was the beneficiary of his employee pension/annuity and is now receiving the monthly payments. Title 11 RCW appears to exclude annuity payments from the definition of nonprobate assets subject to creditor claims. Wondering, however, if under federal law the IRS is likely to make a claim against the payments going to the ex-wife.
>  
> Thanks for any help.
>  
> Sharon
>  
> Law Office of Sharon C. Rutberg, PS
> 1734 NW Market St.
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