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

Fri May 27 20:36:48 PDT 2016

Martin got it right Paul. 

Go to the "For professionals" tab on the IRS website. Either online or call the 800 number. By mail it takes up to ten business days. 

Just did it today  

John Sullivan

Sent from my iPad

> On May 27, 2016, at 9:29 AM, Paul Neumiller <pneumiller at hotmail.com> wrote:
> 
> John, I have this situation (Decedent’s IRS tax lien) so will you please explain your posting and how one pulls the “taxpayers account transcript.”  I also have a situation where a taxpayer had several tax liens against the taxpayer but some are now  just over 10 years old.  The taxpayer wants to know if it is “safe” to go on title for real property and be free of the tax liens.  Your post has direct impact because it indicates that the start of the 10 year period may not be obvious. 
>  
> <image001.jpg>
>  
> From: wsbapt-bounces at lists.wsbarppt.com [mailto:wsbapt-bounces at lists.wsbarppt.com] On Behalf Of John J. Sullivan
> Sent: Friday, May 27, 2016 8:05 AM
> To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
> Subject: Re: [WSBAPT] Also Probate - IRS claim on annuity payments?
>  
> Yes. You won't know precisely the beginning point or any tolling periods without pulling the taxpayers account transcript for the relevant years. 
>  
> John Sullivan
> 
> Sent from my iPad
> 
> On May 27, 2016, at 8:02 AM, Tom J. Westbrook <tjw at w3net.net> wrote:
> 
> Also, bear in mind there is a 10 year collection limit on IRS liens, so if the lien is over 10 years since it was recorded and the taxpayer did not take any action that would toll the collection period, such as an offer in compromise, then the lien expires.
>  
> https://www.irs.gov/irm/part5/irm_05-001-019.html
>  
> See 5.1.19.1.1  (05-19-2016)
> Collection Statutes
>  
>     Each tax assessment has a CSED. Internal Revenue Code section 6502 provides that the length of the period for collection after assessment of a tax liability is 10 years. The collection statute expiration ends the government's right to pursue collection of a liability.
>  
> Sincerely,
>  
> Tom
>  
> Thomas J. Westbrook
> Attorney at Law
>  
> <image001.jpg>
>  
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> From: wsbapt-bounces at lists.wsbarppt.com [mailto:wsbapt-bounces at lists.wsbarppt.com] On Behalf Of John J. Sullivan
> Sent: Thursday, May 26, 2016 10:48 PM
> To: WSBA Probate & Trust Listserv
> Subject: Re: [WSBAPT] Also Probate - IRS claim on annuity payments?
>  
> 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.
> Seattle, WA 98107
> Website: www.sharonrutberglaw.com
> 206-409-2604
> email at sharonrutberglaw.com
> Washington State Bar #47055
> D.C. Bar #420576
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